Answers · UK 2025/26
What is the take-home pay for a self-employed scaffolder under CIS in the UK?
Self-employed scaffolders working under the Construction Industry Scheme (CIS) typically profit £28,000-£38,000 as a labourer or erector, rising to £50,000 or more running their own scaffolding gang. On a representative profit of £42,000 in 2026/27, take-home pay after Income Tax (£5,886) and Class 4 National Insurance (£1,765.80) is £34,348.20 a year, or about £2,862.35 a month, after CIS deductions are reconciled through Self Assessment.
Full answer
Self-employed scaffolders working for contractors are usually paid under the Construction Industry Scheme (CIS), meaning the contractor deducts 20% (for CIS-registered subcontractors) or 30% (for unregistered subcontractors) from payments in advance, before the scaffolder's actual tax liability is finalised through their Self Assessment return. Taking a representative annual profit of £42,000 for 2026/27: taxable income after the £12,570 Personal Allowance is £29,430, all within the 20% basic rate band, giving £5,886 Income Tax. Class 4 National Insurance is 6% on profit between £12,570 and £50,270, coming to £1,765.80. Combined deductions of £7,651.80 leave £34,348.20 take-home pay a year, around £2,862.35 a month — but because CIS deductions were already taken at source throughout the year (commonly totalling considerably more than the actual £7,651.80 tax and NI owed), most CIS scaffolders receive a refund from HMRC after filing their return, since the 20% CIS deduction rate does not account for the Personal Allowance or lower effective NI rate. Allowable expenses include tools, safety equipment (harnesses, hard hats), travel between sites, and public liability insurance. Scaffolders should keep all CIS payment and deduction statements from contractors to reconcile against their Self Assessment. Use the Self-Employed Tax calculator to estimate your liability and likely CIS refund.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.