Calculate your Construction Industry Scheme deductions instantly. Enter your invoice total and materials cost to see exactly how much CIS tax will be deducted and what you will receive.
| Total invoice | |
| Materials (exempt) | |
| Labour amount | |
| CIS deduction rate | |
| CIS deduction amount | |
| Net payment you receive |
The Construction Industry Scheme is a tax deduction system where contractors deduct money from subcontractor payments and pass it to HMRC. These deductions count as advance payments towards your tax and National Insurance. CIS applies to construction work in the UK, including building, repairs, decorating, and demolition.
All contractors paying subcontractors for construction work must register for CIS. Subcontractors do not have to register, but unregistered subcontractors face a higher 30% deduction rate instead of 20%. Registering with HMRC is free and reduces the amount deducted from your payments.
Materials you purchase for the job are exempt from CIS deductions. This includes:
Equipment, transport, and fuel costs are not treated as materials under CIS.
Labour is the portion of your invoice that CIS deductions apply to. It is calculated as your total invoice minus the cost of qualifying materials. This covers your work, supervision, and any labour-only element of the contract. The deduction (20% or 30%) is applied only to this labour figure.
WOPA creates CIS-compliant invoices from WhatsApp. Just message the details and WOPA calculates the deduction automatically.
Reserve founder pricing