Construction Industry Scheme deduction rates | Moorepay

Payroll & HR Rates

Construction Industry Scheme Deduction Rates

Legislation

Construction Industry Scheme Deduction Rates

Date

Effective FY 22-23

Summary

Registered Subcontractors: 20%

Unregistered Subcontractors: 30%

Subcontractors with Gross Payment Status: 0%

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Tax fact card 2024 – 2025

Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2024. This PDF card includes all the key payroll rates and dates that…