{"id":35988,"date":"2025-06-17T02:48:43","date_gmt":"2025-06-17T02:48:43","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/?p=35988"},"modified":"2025-09-04T11:41:29","modified_gmt":"2025-09-04T11:41:29","slug":"construction-industry-scheme-cis","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/uk\/blog\/construction-industry-scheme-cis\/","title":{"rendered":"The Construction Industry Scheme (CIS): A Guide For Employers"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull sticky-blog-template has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div 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class=\"wp-block-post-excerpt__excerpt\">Discover our Construction Industry Scheme guide. Whether you\u2019re a business owner or HR professional, understanding CIS is key for compliance &#038; operations. <\/p><\/div>\n\n\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-8 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-query wp-block-hosts-query has-global-padding is-content-justification-left is-layout-constrained wp-container-core-query-is-layout-1 wp-block-query-is-layout-constrained\"><ul data-wp-interactive=\"eh-hosts\" class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-flow\"><li data-host-index=\"0\" data-wp-on--click=\"actions.openDetail\" class=\"wp-block-post post-35918 hosts type-hosts status-publish hentry\">\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\">\n\n\n<div class=\"wp-block-group has-sm-font-size is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\"><h6 style=\"line-height:1.3; border-right-width:1px;border-right-color:var(--wp--preset--color--black); padding-right:var(--wp--preset--spacing--2);\" class=\"has-text-align-center has-link-color wp-elements-1e20e747939e3458765ab321928f59b7 wp-block-post-title has-text-color has-violet-500-color has-sm-font-size\">Rebecca DiCioccio<\/h6><\/div>\n<\/div>\n\n<\/li><\/ul><\/div>\n\n\n\n<p class=\"wp-block-employmentherocom2025-custom-post-date has-sm-font-size\">\n    <span>Last Updated<\/span>&nbsp;<time datetime=\"2025-09-04T11:41:29+00:00\">Sep 4, 2025<\/time>\n<\/p>\n\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">18 mins read<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><figure style=\"width:864px;\" class=\"blog-template-image wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"864\" height=\"486\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2025\/06\/CIS-Guide.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Two construction workers in hard hats and safety vests walk on a dirt construction site, reviewing blueprints.\" style=\"object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2025\/06\/CIS-Guide.webp 864w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2025\/06\/CIS-Guide-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2025\/06\/CIS-Guide-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2025\/06\/CIS-Guide-440x248.webp 440w\" sizes=\"auto, (max-width: 864px) 100vw, 864px\" \/><\/figure><\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-15 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" id=\"content-wrapper\">\n<div class=\"content-single-table-content\"><\/div>\n\n\n\n<div class=\"wp-block-group content_single content_single--blog content-single-content-wysiwyg wysiwyg content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-bottom:var(--wp--preset--spacing--4)\">\n<div id=\"content-wrapper\" class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--4)\">\n<p>The Construction Industry Scheme (CIS) is something anyone <a href=\"https:\/\/employmenthero.com\/uk\/products\/free-payroll-software\/\">managing payroll<\/a> in the construction industry should be familiar with. But we get it, there are lots of things to consider when running payroll (and it\u2019s not simple), so if CIS deductions are new to you, here\u2019s everything you need to know.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the Construction Industry Scheme ?<\/h2>\n\n\n\n<p>The Construction Industry Scheme is a tax system where contractors deduct money from their payments to subcontractors and pass it on to HMRC. These deductions contribute to the subcontractor\u2019s annual tax and National Insurance payments.&nbsp;<\/p>\n\n\n\n<p>It was introduced back in 1997, and updated in 2007 and 2014 to make it easier to use. It was intended to be a way to promote tax compliance in the construction industry, which often relies on contracting and subcontracting.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who is Affected by CIS Schemes?<\/h2>\n\n\n\n<p>CIS involves both contractors and subcontractors, though it affects each in different ways. It\u2019s important to keep in mind that it can also apply to your business if you\u2019re spending a large amount of money on construction, even if you\u2019re not a construction firm.&nbsp;<\/p>\n\n\n\n<p>It\u2019s mandatory for contractors to register for CIS.hat means if you hire subcontractors to do construction work, or your business has spent more than \u00a33 million on construction within a 12-month period, you need to register for the scheme.&nbsp;<\/p>\n\n\n\n<p>CIS covers multiple types of business, from large companies to self-employed individuals. They may not always fall within the definition of a construction company, either. A contractor could be a local authority department or a retail business if they\u2019re hiring construction subcontractors.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who Needs to Register for CIS?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contractors<\/h3>\n\n\n\n<p>Contractors who pay subcontractors for construction work must register for a CIS scheme.&nbsp;<\/p>\n\n\n\n<p>Keep in mind that as a contractor, you need to register for a Construction Industry scheme before taking on any subcontractors. You can do this online by <a href=\"https:\/\/www.gov.uk\/register-employer\" target=\"_blank\" rel=\"noreferrer noopener\">registering as a new employer on gov.uk<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Subcontractors<\/h3>\n\n\n\n<p>Subcontractors can register for CIS deductions, but it\u2019s not compulsory. While it may not be essential, it\u2019s advisable to register as a subcontractor as you\u2019ll be lowering your tax bill. This is because unregistered subcontractors will automatically get higher tax deductions of 30% compared with 20% for CIS-registered subcontractors.<\/p>\n\n\n\n<p>If you\u2019re just starting out as a subcontractor business or sole trader, remember that you need to obtain a Unique Taxpayer Reference (UTR), you can get this through <a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/how-to-register\" target=\"_blank\" rel=\"noreferrer noopener\">Self Assessment registration<\/a>. Once you\u2019ve got a UTR, it then needs to be activated for CIS, either online or via the helpline.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What businesses are exempt from CIS?<\/h2>\n\n\n\n<p>Some types of businesses within the construction industry don\u2019t have to register if they only do certain jobs. These include:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Scaffolding hire (without the labour)<\/li>\n\n\n\n<li>Manufacturing materials used in construction&nbsp;<\/li>\n\n\n\n<li>Delivering construction materials<\/li>\n\n\n\n<li>Providing construction site facilities such as catering<\/li>\n\n\n\n<li>Architecture and surveying<\/li>\n\n\n\n<li>Fitting carpets<\/li>\n\n\n\n<li>Work paid for by a charity or trust&nbsp;<\/li>\n\n\n\n<li>Work paid for by a governing body or head teacher of a maintained school on behalf of the local education authority<\/li>\n\n\n\n<li>Work on the subcontractor&#8217;s own property and worth less than \u00a31,000 (excluding materials), which requires contact with the CIS helpline for exemption.<\/li>\n\n\n\n<li>For &#8220;deemed contractors,&#8221; CIS does not apply to payments for work on property (not for sale or rent) intended for their own business use, or for a construction contract worth less than \u00a31,000 (excluding materials), also requiring contact with the CIS helpline.<\/li>\n\n\n\n<li>Direct work for a private homeowner (not a contractor) is exempt, with payments made in full.<\/li>\n\n\n\n<li>Other consultative work beyond architecture and surveying, such as structural engineering calculations, draughtsmen, and scientists, is also exempt.<\/li>\n\n\n\n<li>Minor decorating or alterations where the construction work cost does not exceed \u00a31,000, excluding building materials, may also qualify for CIS exemption, subject to HMRC confirmation.<\/li>\n<\/ul>\n\n\n\n<p>You can find more detailed information and see if your business is exempt on <a href=\"https:\/\/www.gov.uk\/government\/publications\/construction-industry-scheme-cis-340\" target=\"_blank\" rel=\"noreferrer noopener\">gov.uk<\/a>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"padding-bottom:var(--wp--preset--spacing--6)\">What are the responsibilities of contractors and subcontractors in CIS?&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Contractors<\/h3>\n\n\n\n<p>The first responsibility for contractors is ensuring you\u2019re registered before employing any subcontractors on construction projects.<\/p>\n\n\n\n<p>Contractors are also responsible for checking with HMRC that a subcontractor is registered with CIS before paying them. This lets you know how much to deduct for tax.&nbsp;<\/p>\n\n\n\n<p>Remember, a non-registered subcontractor will have 30% deducted while a CIS-registered subcontractor will have 20% deducted. The CIS deductions apply <em>only<\/em> to the labour portion of payments. They do not apply to materials, VAT, plant hire, fuel, or other expenses.&nbsp;<\/p>\n\n\n\n<p>The contractor is responsible for deducting these payments and sending them to HMRC as a monthly return. These returns must include full information about the subcontractor and the payments made to them. Contractors are also obligated to provide monthly statements to subcontractors within 14 days of the end of each tax month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Subcontractors<\/h3>\n\n\n\n<p>While registering for CIS is optional for subcontractors, and we know, doing it involves filling out another form, but the lower rate of tax makes it worth doing.&nbsp;<\/p>\n\n\n\n<p>It\u2019s the contractor\u2019s responsibility to make the actual deductions from your invoices, but as a subcontractor you should also keep copies of these payments for your own records.&nbsp;<\/p>\n\n\n\n<p>Even though contractors are responsible for making the tax deductions, you\u2019ll still need to accurately report all your CIS deductions on your Self Assessment at the end of the tax year. It\u2019s important to keep in mind that these records need to be kept for at least 3 years.<\/p>\n\n\n\n<p>Having a clear record of payments will also help if you need to <a href=\"https:\/\/www.gov.uk\/guidance\/claim-a-refund-of-construction-industry-scheme-deductions-if-youre-a-limited-company\" target=\"_blank\" rel=\"noreferrer noopener\">claim a refund for overpaid CIS deductions<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How does CIS impact HR professionals and business owners?<\/h2>\n\n\n\n<p>If you\u2019re a business leader or HR manager in a construction firmCIS will be part of your monthly tax compliance and invoicing workload.&nbsp;<\/p>\n\n\n\n<p>But what does this actually entail?<\/p>\n\n\n\n<p>It involves ensuring the correct deductions are being made based on the subcontractor\u2019s tax status as determined by HMRC. You\u2019ll be providing monthly returns to HMRC showing these deductions, or informing them that no returns are due if that\u2019s the case in any particular month.&nbsp;<\/p>\n\n\n\n<p>You\u2019ll also be providing your subcontractors with monthly statements to show that you\u2019re making these deductions and payments under the CIS scheme.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CIS compliance<\/h3>\n\n\n\n<p>Ensuring you\u2019re following CIS scheme compliance means you and\/or your subcontractors are paying the correct amount of tax each month, avoiding any nasty surprises at the end of the financial year. It\u2019s also important to make sure returns are on time and accurate to avoid being slapped with penalties from HMRC.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties for non-compliance<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Late return<\/strong> &#8211; HMRC will charge \u00a3100 if your CIS return is late by a day. This penalty increases with time. Here\u2019s a full breakdown of the penalties for returns later than one day:\n<ul class=\"wp-block-list\">\n<li>2 months \u2013 \u00a3200<\/li>\n\n\n\n<li>6 months \u2013 \u00a3300 5% of the CIS deductions on the return, whichever is higher<\/li>\n\n\n\n<li>12 months \u2013 \u00a3300 or 5% of the CIS deductions on the return, whichever is higher.<\/li>\n\n\n\n<li>Later than 12 months \u2013 An additional penalty of up to \u00a33,000 or 100% of the CIS deductions on the return, whichever is higher, may be applied. It is also important to note that a penalty can be cancelled if HMRC is informed that no subcontractors were paid that month.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Incomplete return <\/strong>&#8211; Missing or incorrect information on your CIS returns can incur penalties up to \u00a33000.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">In Summary<\/h2>\n\n\n\n<p>The Construction Industry Scheme is a system designed to promote compliance and clarity for contractors and subcontractors when it comes to paying tax. While it\u2019s compulsory for contractors, it\u2019s advantageous for subcontractors to sign up and get themselves a 10% tax reduction.&nbsp;<\/p>\n\n\n\n<p>Just remember to keep comprehensive records and stay up to date with providing information and payments to HMRC as required.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Streamline payroll with 91±¬ΑΟ<\/h2>\n\n\n\n<p>Staying compliant with the Construction Industry Scheme (CIS) doesn\u2019t have to be complex. With 91±¬ΑΟ, CIS processing is built into our fully integrated payroll system, making it easy to manage subcontractor verifications, deductions, and reporting in line with HMRC requirements.<\/p>\n\n\n\n<p>Our platform automatically handles CIS deductions, submits monthly returns to HMRC, and keeps records up to date, so you can reduce admin, cut down on errors, and stay compliant with confidence.<\/p>\n\n\n\n<p>Our Employment Operating System combines payroll, HR, hiring, and more into one intelligent platform.&nbsp;<\/p>\n\n\n\n<p>One system, everything employment.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\" data-trigger-modal=\"request-a-demo-modal\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/employmenthero.com\/uk\/request-a-demo\/\">Learn more<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div 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class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/?topic%5B0%5D%5B0%5D=Product\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-2 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-50792 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide-.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide-.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-3 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\" >Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">The Employment Rights Act 2025 fundamentally restricts fire and rehire in the UK. Understand what&#8217;s changing, when it takes effect&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-50755 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-employment-rights-act tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"The Fair Work Agency vs HMRC: What&#8217;s Different For Employers\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\" >The Fair Work Agency vs HMRC: What&#8217;s Different For Employers<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">The Fair Work Agency has replaced HMRC for employment rights. Understand the split, what&#8217;s changed for holiday pay and SSP,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: The Fair Work Agency vs HMRC: What&#8217;s Different For Employers<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-50767 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-employment-rights-act tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-25 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Collective Redundancy and the Employment Rights Act: What Changes for UK Employers\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\" >Collective Redundancy and the Employment Rights Act: What Changes for UK Employers<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">The Employment Rights Act 2025 has doubled the penalty for missed collective consultation. Find out what&#8217;s changed, what&#8217;s coming and&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Collective Redundancy and the Employment Rights Act: What Changes for UK Employers<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n\n\n\n<style>\n.wp-block-post-excerpt__excerpt  {\nfont-size:1.125rem!important;\n}\n<\/style>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Discover our Construction Industry Scheme guide. Whether you\u2019re a business owner or HR professional, understanding CIS is key for compliance &#038; operations.<\/p>\n","protected":false},"author":30,"featured_media":36209,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"6 min read","display_reading_time":false,"download_content_type":"file","download_file":"33842","download_url":"","download_cta_label":"","footnotes":""},"categories":[1],"tags":[],"resource-type":[157],"topic":[],"industry":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-35988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","resource-type-blog"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/35988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/comments?post=35988"}],"version-history":[{"count":4,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/35988\/revisions"}],"predecessor-version":[{"id":41476,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/35988\/revisions\/41476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/36209"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=35988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/categories?post=35988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/tags?post=35988"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=35988"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=35988"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=35988"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=35988"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=35988"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=35988"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=35988"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=35988"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=35988"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=35988"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=35988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}