What is CIS Payroll?
CIS refers to Construction Industry Scheme Payroll. This is a term used in the construction industry when referring to contractors who pay subcontractors to perform work for them.
CIS Payroll sets the rules which contractors must follow regarding how they pay their subcontractors for this work.
This scheme was developed by HMRC and it only applies to the United Kingdom’s construction industry. Other countries and territories have their own rules for construction and payments to subcontractors.