In short
Buffalo Payroll handles Construction Industry Scheme (CIS) payroll for UK contractors: verifying subcontractors with HMRC, calculating CIS deductions and filing monthly CIS returns by the 19th. We run CIS alongside your PAYE payroll and give a fixed quote up front.
Last updated
CIS doesn't stop for a busy site
If you're a contractor in the Construction Industry Scheme, you need to verify subcontractors with HMRC, deduct the right amount from their payments and file a CIS return every month. Monthly returns must reach HMRC by the 19th, and penalties start at £100 for a return one day late, according to GOV.UK. That's easy to miss when you're on site all day.
Our CIS service
- Verifying new subcontractors with HMRC and recording their deduction rate
- Calculating CIS deductions on the labour element of each invoice
- Payment and deduction statements for every subcontractor
- Monthly CIS300 returns filed before the 19th deadline, including nil returns where needed
- CIS suffered offset against your PAYE bill on the EPS for limited companies
- PAYE payroll for your directly employed staff in the same place
Payroll for construction businesses
Construction payrolls come with their own wrinkles: variable hours, overtime, travel and subsistence, and a mix of employees and subcontractors. We keep employees and CIS subcontractors properly separated, apply the 2026/27 rates and make sure everyone is paid at least the National Minimum Wage.
Pricing
Employee payroll is £5.50 + VAT per payslip. CIS processing is quoted based on how many subcontractors you pay each month. Ask for a CIS quote.