How To Handle Construction Industry Scheme Admin In The Off-Season

Many construction firms see sizeable contrasts in their order books between the summer months and the more inclement conditions of winter, and that can complicate your Construction Industry Scheme admin, whether you operate as a subcontractor, or as a main contractor that hires subcontractors.

These two distinct ways of operating can influence your Construction Industry Scheme management, including deductions made from the money paid to you when working as a subcontractor, and the deductions you must make in your own right when you hire others.

But combined with the seasonality of the industry – not to mention other bureaucratic complications like dealing with a high rate of annual leave in the run-up to Christmas – it’s no surprise that the low season for orders can still be a period of high stress levels.


What changes in winter for the construction industry?

There can be many changes in winter for the construction industry, and of course the exact impact of the changing seasons will depend on the type of work you carry out.

Some examples include:

  • Lower order levels overall.
  • Disrupted schedules due to poor weather conditions.
  • Less demand for temporary/gig workers and subcontractors.
  • Higher number of permanent workers taking annual leave.
  • More admin relating to calendar year-end accounts.

One thing that does not change is your obligation to file the required Construction Industry Scheme documents and evidence – even if reduced order books mean you do not hire any subcontractors in a given month.

You must still file a return that states no CIS deductions are required during that month, something that Wagemate can do on your behalf as part of our regular Construction Industry Scheme payroll service.


Construction Industry Scheme payroll management all year round

Wagemate offer a joined-up CIS payroll management scheme, covering a number of the scheme’s mandatory requirements and related CIS admin:

  • Verify subcontractors’ CIS status and deduction rate (20% or 30%).
  • Calculate CIS tax payable.
  • Process and distribute pay slips to workers under CIS.
  • Pay CIS subcontractors correct amounts via BACS.
  • Make CIS status submissions to HMRC and annual CIS deduction statement.

If you’re uncertain about your CIS obligations over the winter months, or you’d just rather think about Christmas than about CIS calculations, let us handle it for you instead.

For more information about how we can help with Construction Industry Scheme payroll admin, call Wagemate on 03330 102 102 or email