Same-day payments
Once your payment is ready to process, we pay you the same day, helping you keep your cash flow moving.
CIS payroll for construction contractors
Everything you need to work under CIS
CIS deductions handled correctly
We manage your CIS deductions in line with your HMRC verification status, so the correct rate is applied to your payments.
HMRC verification managed for you
We handle the verification process and confirm your CIS status before processing your payments.
Payment updates straight to your phone
Receive text alerts about your payment, so you know what’s happening without having to chase us.
Insurance included
Get £10m Public Liability and £5m Professional Indemnity insurance as part of the service.
Added benefits that go the extra mile
As part of our Platinum service, you can access personal accident cover of up to £300 per week if you can’t work due to a workplace accident, alongside early wage advances.
Support when you need it
Speak to our team by phone, email or WhatsApp for help with your payments, CIS status or account.
More than CIS payroll
Our team can help you understand your CIS position and support you with your personal tax return, giving you one place to manage more of the financial admin behind contracting.
Personal tax return support
Get support with your personal tax return from our accountancy team.
Self-employment guidance
Talk to our team about your CIS position and working as a self-employed contractor.
No minimum contract length
Contact our team about the support you need for your next assignment.
Platinum perks
Alongside our wraparound support, you can access extra perks through CIS Platinum – for just £4.50 extra a week.
Personal accident cover with Aviva
If you’re involved in an accident at work, you’ll be supported financially – including £300 per week if you’re unable to work. Meaning you can focus on what matters: recovery.
Early wage advances
Face an unexpected emergency? Access an early advance of up to £100. Provided you worked the week before, you can be paid from Mondays to Thursdays to ease any money worries.
Sharing success
Sapphire is employee-owned, meaning when the business does well, the people who make it possible share in it – including our contractors.
Every year, we distribute a profit-share bonus to contractors who have been with us for more than a year. This year, we surpassed over £1m paid directly to longstanding umbrella contractors who helped build what we have.
£1m+
paid directly to contractors since 2021
Contractor support you can rely on
100,000+Contractors supported
10,000+Contractor payments processed each week
8 yearsFCSA accredited
SafeRecReal-time payroll auditing
£1m+Shared with contractors
ExcellentTrustpilot rating
“Sapphire is a trusted, compliance-first partner. Alex is always on hand, respectful of our preferred ways of working and quick to resolve queries and payment issues. As umbrella legislation changes, their audit-ready approach and clear, timely communication give us and our contractors real confidence.”
Sophie Anderson, Associate Director, Venn Group
Contractor tax, pay and compliance advice
Straightforward guidance on umbrella PAYE, CIS, tax, IR35, Making Tax Digital and the issues that affect your take-home pay.
Marcus Higginbottom celebrates 10 years at Sapphire – Q&A
Sapphire surpasses £1 million in contractor profit-share bonuses
New Sapphire portal gives agencies and MSPs instant payroll evidence
Sapphire Payroll Transparency Portal Q&A: evidence you can access quickly
Sapphire’s year in review: strengthening trust, unlocking ambition
Building on Trust: Sapphire Welcomes Major New Payroll Client
Ben Fitzgerald has been named Best Contractor Accountant at The Contracting Awards 2025
Sapphire wins Best Umbrella Company at The Contracting Awards 2025
Frequently asked questions
What is the Construction Industry Scheme (CIS)?
The Construction Industry Scheme is a set of HMRC rules that govern how contractors pay subcontractors for construction work. Under CIS, deductions are taken from a subcontractor’s pay and passed to HMRC as advance payments towards their tax and National Insurance.
If you work in construction on a self-employed basis, CIS shapes how you’re paid and taxed. Sapphire handles the scheme for you, so your deductions are correct and your pay arrives on time.
Who is eligible to work under CIS?
CIS covers self-employed subcontractors carrying out construction work for a contractor as a sole trader. It applies to most construction activities, from site preparation and building to repairs and decorating.
If you’re employed rather than self-employed, CIS won’t apply to you. Not sure which route fits your situation? Sapphire’s team can talk it through and advise on operating self-employed, so you start on the right footing.
How much tax is deducted under CIS?
Standard CIS deductions are 20% for registered subcontractors, 30% for those who aren’t registered or verified, and 0% when the subcontractor has gross receipt status with HMRC. The deduction is taken from your gross pay and sent to HMRC as an advance towards your tax and National Insurance.
Registering and being verified means you keep more of each payment upfront. Sapphire manages your payments for you and, through its personal tax return service, makes sure any overpaid tax is claimed back at year end.
Do I need a UTR to work under CIS?
Yes, you need a Unique Taxpayer Reference (UTR) to register for CIS and be verified as a subcontractor. HMRC issues your UTR when you register as self-employed, and it identifies you throughout the scheme.
Without a CIS registered UTR, deductions are taken at the higher 30% rate rather than 20%. Sapphire can guide you through registering as self-employed and getting set up correctly, so you’re taxed at the right rate from the start.
What is CIS verification?
CIS verification is the process where a contractor checks a subcontractor’s status with HMRC before paying them. The check confirms whether you’re registered and sets the deduction rate applied to your payments, 0%, 20% or 30%.
Sapphire completes verification for you as part of getting you set up. That means your rate is confirmed before your first payment, so there are no surprises when your money comes through.
When will I get paid under CIS with Sapphire?
Sapphire offers same-day CIS payments, so you’re paid quickly once funds are processed. You’ll also get a text message alert when your payment is on its way, keeping you informed without having to chase.
There’s no minimum contract length, and every contractor is covered by £10m Public Liability and £5m Professional Indemnity insurance. Support is available by phone, email and WhatsApp whenever you need it.
Why choose Sapphire for CIS?
Sapphire combines fast pay, full compliance and genuine support for construction contractors. You get same-day payments, text alerts on every pay run and a Trustpilot-rated service built around how you work.
You’re also covered by £10m Public Liability and £5m Professional Indemnity insurance at no extra cost, with no minimum contract length tying you in. For added peace of mind, Sapphire’s personal tax return service takes care of your year-end filing.
