WORKER - CIS
- Stuart McKay
Pay and bill
The following page is for RSM Pay and bill clients only. For software only clients, please visit our maintaining contractors page here
Content Links
CIS Workers
What is a CIS Worker?
A CIS worker is a contractor or subcontractor who operates under the Construction Industry Scheme (CIS) in the UK. This scheme is a set of special tax rules for those working in the construction industry. Under CIS, money is deducted from a subcontractor's (workers) payment and passed it to HMRC. These deductions count as advance payments towards the subcontractor's tax and National Insurance.
Adding a New CIS Worker To RSM InTime
CIS workers may be disabled on your service. To enable the CIS module, please contact your RSM pay and bill executive to discuss your requirements.
What do I need to do to set up a CIS worker?
You should verify each CIS worker with HMRC before adding the worker to RSM InTime. HMRC will advise you of the deduction rate to be applied to each CIS worker. This can be completed online or via HMRC’s telephone helpline. More information can be found here: HMRC CIS webpage.
How do I add the worker to RSM InTime?
Prior to entering a new worker, you should ensure that you have the following details to hand:
Ensure the worker has been verified with HMRC, see our CIS Verification section for further details.
Worker Unique Tax Reference (UTR Number)
Worker HMRC Verification Number
Worker HMRC Tax status (20%, 30% or Gross)
Worker Title
Worker Name
Worker Address
Worker Limited company address (if different to the worker address)
Worker VAT status
Worker Gender*
Worker National Insurance Number*
Worker Email Address
Worker Bank Details (We can only make payments direct to a UK bank account, please contact us for details on making payments to a foreign account).
Worker Date of Birth*
Worker Date of Joining*
Step by step instructions
Navigate to Profiles > Workers.
Click on the "Create" button located at the top right hand corner of the page.
In the Worker Type field on the “Main” tab, select “CIS”.
In the “Payroll” field, select the CIS frequency (weekly or monthly).
Enter the above noted worker details in to the appropriate fields, ensuring that you complete the following:
“Employment Details” tab, enter the “Unique Tax Reference” number.
“CIS” tab, select the CIS deduction value and select the appropriate CIS company type, name and registration number.
Click "Save" located at the foot of the current page. RSM InTime will check for any missing or incorrectly entered data and will highlight the field red.
Monthly CIS returns
What is a CIS return?
A CIS return is a mandatory submission to HMRC providing details of payments made to workers during the previous month and any deductions taken from those payments.
Who is reponsible for completing my CIS return?
You are responsible for completing your CIS returns. We can provide you with details of payments and deductions made to your contractors.
CIS return: RSM can complete your CIS return on your behalf. For more information about this additional service please contact your account contact.
When does this need to be submitted?
CIS returns must be submitted to HMRC by the 19th of each month for the preceding tax month. Late submissions can result in penalties.
How do I complete my CIS return?
CIS returns can be completed online here. Remember that returns must be submitted monthly, even if no payments were made during that month (a “nil return” is require in such cases).
The information included in the return is:
Total payments made to each contractor.
The amount of deductions taken from those payments.
Verification of workers status and registration with the CIS.
Gross payments made to subcontractors registered for gross payment status (without deductions).
Payslips
How do workers receive their payslip?
Two documents will be issued to a CIS worker.
Self-bill invoice/Remittance: This document displays a breakdown of the timesheet being paid together with a summary of the CIS deduction made. This document is emailed to the workers email address.
CIS Statement: This document displays the gross amount paid together with the CIS deduction applied to the worker.
CIS statements are not emailed to workers. Instead, workers access payslips through our Payslip Portal.
Payslip notifications and self-bill invoices are usually emailed to the worker the day before pay day.
Will workers receive log in details to access the payslip portal?
Workers will receive a payslip notification once a new CIS Statement becomes available to view on their portal. Workers will need to follow the instructions on the email provided to gain access for the first time. To register, workers will need to provide their email address, National Insurance number and company code. More details on the registration process can be found here.
What will the worker payslips look like?
An example of a worker payslip and self-bill invoice can be viewed below. The payslips will be branded with your logo.
Self-bill invoice | Payslip |
|---|---|
|
|
Reports
CIS reports are be split in to two parts. The timesheet margin and payroll reports.
Timesheet margin analysis
RSM InTime provides you with access to our timesheet margin reporting tool. The reporting tool allows you to create and save your own custom layout, along with the ability to customise your own date range. You can choose to run your report for the current period or alternatively run the report over several months. Full details on the margin report can be found here.
CIS reports
We will provide you with a standard set of reports that detail all the costs associated with your CIS workers. This will include reports such as:
Gross payment with deduction details report
Copy CIS Statement
These reports will be uploaded to our secure Client Portal Document Centre.
Can you email me the reports each week?
No. As the reports contain sensitive data, they will be made available to you through our Client Portal Document Centre.
Queries/Questions
Who do I contact if I have a payroll question or need to speak to someone?
Your pay and bill executive contact can be contacted on the details below:
Tel 01324 667 230
Email PayBill.ESL@rsmuk.com
Can my worker call you directly if they have a pay or timesheet query?
Unfortunately, we will only respond to queries or questions raised by you or an authorised administrator in your business. Workers should direct their queries to you.