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  2. Self-Employed
  3. Self-Employed & The Construction Industry Scheme (CIS)

The Construction Industry Scheme

Working under the Construction Industry Scheme via Nasa Group

Those contractors who work via Nasa Group as under the CIS scheme do so under a self-employed relationship, rather than as an employee of Nasa Umbrella.

Nasa are only able to pay individuals under the CIS scheme only where:

  • The agency is registered for gross payments with HMRC
  • The client are happy for the worker to be paid under the CIS scheme and we have confirmation of this
  • The worker is registered - both as self employed with HMRC and under the CIS scheme - we will verify this directly with HMRC via our portal using the worker's UTR & NI number 
  • The worker is found to be working in a self employed capacity in the way they carry out their tasks - Nasa carries out an assessment with any potential CIS workers to ensure that the way they are working is free of Supervision, Direction and Control at their client site. 

For those workers engaged under this model we deduct our margin and then 20%* flat rate tax from the income we receive. The worker is then responsible for paying off their own Income Tax & NI deductions to HMRC on their Self-Assessment. We would recommend that you keep funds aside to pay your Income Tax & NI contributions. 

Where your CIS verification verifies at 20% as CIS registered, if it does not verify you as CIS registered then we will deduct 30%. 

Those working under this model are not employees of Nasa Umbrella, and are therefore not entitled to any statutory benefits such as sick pay or holiday pay

You can see further information about the CIS scheme here: