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CIS Payroll

Construction Industry Scheme

The Construction Industry Scheme (CIS) is an HMRC approved scheme that applies to construction-based operations and sets out the rules regarding how payments to sub-contractors must be handled for construction work. We ensure all contractors are registered with HMRC for CIS status, have been issued with a UTR (Unique Tax Reference) number and card.

This UTR number dictates the amount of CIS tax is deducted from their payments. Most CIS contractors have CIS tax deducted at 20%. However, if their UTR number has not been verified with HMRC, they will be deducted 30% tax.

Hassle-free CIS Payroll Service

We provide a hassle-free CIS payroll service to handle payments and deduction of CIS tax. Our service is designed for new and established contractors and experienced sub-contractors. We also handle refunding any additional tax paid whilst a contractor is waiting for their UTR number to be verified if they have been subject to the 30% tax deduction.

CIS Tax Returns

At the end of the year JMK can also assist with self-assessment tax returns and claiming back of any over payment in tax. Filling out tax returns can be a daunting task, so we offer a catered service for our CIS contractors through our trained inhouse accountants. 

CIS Payroll | JMK Group

How does a contractor sign for CIS JMK Group UK?

Similar to the umbrella sign up process, once you have supplied the required details to your account manager, the CSO team will register the contractor.  

Firstly the contractor is taken through an SDC questionnaire to determine if they can be paid via CIS. Once the contractor has passed the SDC we will then give an introduction about the CIS service they will receive. If they fail the SDC we will offer the Umbrella PAYE method to them.

The contractor is made aware that they would need to make payments for NI themselves and that they are covered through Public Liability Insurance. We will deduct the tax according to their UTR number.

We pay on receipt of funds from the agency so the contractor’s payment will be made according to your company payment terms . Once the payment has been processed the funds will be in the contactors account between 3 pm – 5:30 pm on the same day we receive it. They will also be sent an email and copy of their pay summary which is a complete breakdown of their payment. JMK Group UK runs payments on a daily basis.

The margin is for the service that we provide including the running of payroll, processing timesheets, access to our online portal system and providing Public Liability insurance cover. 

Once registered the contractor will be asked to upload their passport copy and any visa documents if required. These can be sent to us by email, fax, post or if the contractor has a smart device they can also WhatsApp us. They will also need to read and accept the basic employment contract which can be printed and signed or signed electronically through our portal system, whichever the contractor finds easier.

Lastly, we will take the contractor details to set up their account and they are now ready for payment.

Any non EU contractors would need to provide us with right to work documents (RTW). These can be any of the below,

 

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