CIS deduction calculator.
What a subcontractor gets paid after the CIS deduction. For subcontractors, sole traders, small firms doing their own invoicing. Free, no sign-up.
Labour £2,000, deduction 20% = £400 held by the contractor and paid to HMRC in your name.
Labour = invoice (ex VAT) minus materials you paid for. Plant, fuel and travel count as labour for CIS. Deductions are advance tax and come back at self assessment.
The contractor deducts from the labour part of the invoice only. Materials you bought for the job come off first, and VAT is never part of the calculation. Registered subcontractors lose 20%, unregistered 30%, and firms with gross payment status nothing at all.
The deduction is not lost money. It is tax paid in advance and comes off the bill at self assessment, or back as a refund. Keep the payment and deduction statements the contractor must give you: without them HMRC will not credit it.
Where it stops: plant hire, fuel and travel are not materials for CIS purposes and the contractor can deduct on them. If a contractor is deducting on the whole invoice including materials, that is a conversation to have with them, not with this calculator.
Source: HMRC: how CIS deductions work
Free, no sign-up, no tracking inside the frame. Paste it into any page; the credit line stays.