26/08/2026
Paid under CIS? That doesn’t necessarily settle the workplace pension question.
CIS determines how certain construction payments are handled for tax purposes. It does not, by itself, establish someone’s employment status.
If a subcontractor’s working arrangement means they could be classed as a worker rather than genuinely self-employed, businesses may need to consider whether workplace pension duties apply.
This makes the underlying working relationship important. Factors such as personal service, control, substitution and whether the individual is genuinely operating their own business can all be relevant when assessing status.
For construction businesses, getting the payment method right is only part of the compliance picture.
At The Infinity Group, we help businesses review subcontractor arrangements, manage CIS payroll and consider wider workforce compliance requirements — helping you identify potential issues before they become costly.
CIS may determine how you pay. But it doesn’t answer every question about the rights and obligations that follow.
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