Construction Written Statement

A construction written statement is the document a UK employer must give an employee or worker under Section 1 of the Employment Rights Act 1996, covering pay, hours, site location, and holiday entitlement. Being paid through the Construction Industry Scheme does not, on its own, decide whether someone is entitled to one. Build a compliant statement below, then read the CIS status guide and clause checklist underneath.

✓ Updated July 2026

Employment Rights Act 1996, s.1

CIS Regulations 2005

UK-wide

✓ Required from an employee's first day✓ CIS status ≠ employment status✓ Free wizard, paid clean PDF

Hiring casual or irregular site staff instead? See Zero Hours Contract Written Statement or Written Statement for Casual Workers.

Construction Written Statement Builder

Fill in employer, employee, pay, and site details on the left, and watch the statement build on the right. Free download with watermark, or £9.99 for a clean copy. Add the construction-specific wording from the checklist below before you issue it.

Landlord details

Required: your name and an address in England or Wales where the tenant can send legal notices. This does not need to be your home address.

Do Construction Workers Need a Written Statement?

Employees and workers on a construction site need a written statement of employment particulars under Section 1 of the Employment Rights Act 1996, in the same way as staff in any other sector. This applies whether someone is directly employed by a housebuilder, a labour supply agency, or a specialist trade contractor, provided they meet the legal definition of employee or worker.

What causes confusion in construction specifically is the Construction Industry Scheme, or CIS. CIS is a tax scheme: it governs how a contractor deducts money from a subcontractor's payments and passes it to HMRC. It is not an employment status test, and registering someone under CIS, or verifying them through HMRC's system, does not by itself decide whether they are entitled to a written statement.

📌 The short answer

If someone is your employee or worker, give them a written statement, whatever their tax arrangement. If someone is a genuinely self-employed subcontractor running their own business, they fall outside the requirement, and CIS deductions do not change that answer either way.

Employment Status vs CIS Tax Status

These are two separate questions, answered by two separate sets of rules. A person's answer to one does not determine their answer to the other.

FactorEmployment StatusCIS Tax Status
Governed byCommon law employment status testsCIS Regulations and HMRC guidance
Question it answersEmployee, worker, or self-employed for rights purposesHow tax and National Insurance are deducted from payments
Decided byControl, personal service, mutuality of obligation, and the reality of the relationshipWhether the individual is registered as a CIS subcontractor and verified by the contractor
Determines written statement dutyYesNo, not on its own
Determines unfair dismissal rightsYes, for employees after the qualifying periodNo
Can conflict with the otherA worker or employee can still be paid under CIS deductionsCIS deductions do not confirm or rule out employee or worker status
Who assesses itEmployment tribunals, using case law testsHMRC, using the CIS rules and its CEST tool for guidance

A subcontractor can be verified and paid under CIS deductions and still, in law, be a worker or employee if the reality of the relationship shows personal service, control over how and when the work is done, and no meaningful right to send a substitute. Conversely, someone can be on an employer's payroll for administrative convenience while genuinely operating as an independent business. HMRC's Check Employment Status for Tax tool, and equivalent employment tribunal case law tests, look at the same underlying facts but for different legal purposes, and it is the facts of the working relationship that matter, not the label on the paperwork.

Source: GOV.UK — what is the Construction Industry Scheme ↗ · GOV.UK — Check Employment Status for Tax ↗ · GOV.UK — employment status: worker ↗

Required Employment Particulars for Construction Staff

These are the particulars required under Section 1 of the Employment Rights Act 1996, as amended in 2018, applied to a construction employee or worker.

ClauseWhy it's neededStatus
Employer nameIdentifies who the employee is contracting with.Required
Employee nameIdentifies who the statement covers.Required
Job title or brief description of the workSection 1 of the Employment Rights Act 1996 requires one or the other.Required
Start dateFixes when continuous service begins to run.Required
Whether earlier work for the same employer counts towards continuityRelevant where a worker has previously been engaged by the same company on separate contracts.Required
Pay rate and how it is calculatedMust state the rate, and whether it is hourly, daily, or a fixed salary.Required
How often pay is madeWeekly, fortnightly, or monthly, so the employee knows when to expect payment.Required
Hours of workStates normal working hours, including any shift patterns common on construction sites.Required
Site location, or that it varies between sitesConstruction employees are often moved between sites, so this should be stated rather than assumed.Required
Holiday entitlement and how it is calculatedStatutory minimum of 5.6 weeks a year, pro-rated for part-time or irregular hours.Required
Sickness absence and sick payMust reference the sick pay terms, or where the employee can find them.Required
Notice periods on either sideSets out the minimum notice to end the employment.Required
Pension and pension schemesAuto-enrolment applies once age and qualifying earnings thresholds are met.Required
Collective agreements affecting the termsRelevant where a construction employer is party to a sector collective agreement.If applicable
Training entitlement provided by the employerA required particular since the 2018 amendment regulations, and often relevant to CSCS card renewal.Required
Disciplinary and grievance procedure, or where to find itCan be given by reference to a staff handbook or site induction pack.Required
Probationary period, if anyOnly where a probation period genuinely applies to the role.If applicable

Source: Section 1, Employment Rights Act 1996 ↗ · GOV.UK — written statement of employment particulars ↗

Construction-Specific Clauses: Site Rules, Health & Safety, and PPE

Beyond the standard particulars, a construction written statement should address points that don't arise in office-based employment.

1. State the site or sites clearly

Construction employees are commonly assigned to a specific site, a rotating set of sites, or a home depot with travel to different jobs. The written statement should say which of these applies, since it affects travel time, expenses, and reasonable notice of a site change.

2. Reference the health and safety policy

Every employer has duties under the Health and Safety at Work etc. Act 1974, and construction projects carry additional duties under the Construction (Design and Management) Regulations 2015. The written statement does not need to reproduce the full policy, but should point to where the employee can find it and confirm they will receive site-specific induction.

3. Set out PPE requirements and who provides them

State which personal protective equipment is required for the role, and confirm the employer provides it free of charge under the Personal Protective Equipment at Work Regulations 1992. Note any requirement for the employee to wear and maintain PPE correctly as a condition of site access.

4. Confirm CSCS card requirements

Many sites require a valid Construction Skills Certification Scheme card, or an equivalent card, before allowing site access. Where this applies, state it as a condition of carrying out the role, and clarify whether the employer or employee is responsible for the cost of obtaining or renewing it.

5. Address travel time and expenses between sites

Where an employee moves between sites during their employment, state whether travel between sites during the working day counts as working time, and what, if anything, is paid towards travel costs or mileage.

Source: HSE — Construction (Design and Management) Regulations 2015 ↗ · HSE — personal protective equipment ↗ · CSCS — Construction Skills Certification Scheme ↗

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Employee vs Genuine CIS Subcontractor

This table compares an employee to a genuinely self-employed CIS subcontractor. Many real arrangements sit closer to one side than the label suggests, so treat this as a guide to the factors that matter, not a checklist to tick mechanically.

FactorEmployee / WorkerGenuine CIS Subcontractor
Contract typeContract of service or worker's contractContract for services
Written statement requiredYes, from day oneNo, not as a matter of employment law
Control over how work is doneEmployer directs the method and timingSubcontractor decides how the work gets done
Can send a substituteNo, or only with the employer's consentUsually yes, if genuinely self-employed
Tax treatmentPAYE, through payrollCIS deductions, or gross payment status if approved
Holiday payYes, statutory entitlement appliesNo, unless in reality found to be a worker
Unfair dismissal protectionYes, after the qualifying periodNo
Equipment and materialsUsually provided by the employerOften provided by the subcontractor

Source: GOV.UK — CIS guide for contractors and subcontractors ↗

Common Mistakes in a Construction Written Statement

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1. Assuming CIS registration settles employment status

CIS is a tax withholding scheme. Registering someone as a CIS subcontractor, or verifying them through HMRC's system, says nothing conclusive about whether they are an employee, a worker, or genuinely self-employed for the purposes of the written statement duty.

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2. Treating every subcontractor on site the same way

Some subcontractors on a construction site are genuinely self-employed businesses, and others are, in reality, working under the same control and personal service as an employee, whatever the paperwork says. Each relationship should be assessed on its own facts.

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3. Leaving out which site or sites the person will work at

A vague statement that does not mention site location or the possibility of moving between sites creates avoidable disputes over travel time and reasonable notice of relocation.

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4. Not referencing health and safety and PPE at all

Construction sites carry legal duties beyond ordinary office employment. A written statement that reads as though it were copied from a retail or office template, with no reference to site safety or PPE, misses information the employee needs and the business should record.

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5. Issuing the statement after the worker has already started on site

The principal statement is required no later than the first day. On construction sites where people are often mobilised quickly, this deadline is easy to miss without a standard process in place.

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6. Ignoring a change in the working relationship over time

A subcontractor engaged as self-employed at the outset can, over months of ongoing work under the same control and personal service, come to look more like a worker or employee in substance. Reviewing status periodically, rather than relying on the original label, reduces the risk of a later reclassification claim.

Construction Written Statement Examples

The mandatory particulars stay the same across roles. What changes is site location, PPE requirements, and whether the person is an employee at all.

Example 1 — Groundworker employed directly by a housebuilder

A regional housebuilder directly employs a groundworker on PAYE, assigning them to whichever of its live sites needs cover. The written statement states the employer's registered office as the normal place of work, confirms travel between sites is arranged and paid by the employer, and lists the PPE provided free of charge.

Example 2 — Genuine CIS subcontractor, own tools and business

A carpentry subcontractor runs their own limited company, brings their own tools, quotes a fixed price per job, and has previously sent an employee of their own to complete work when unavailable. They are paid under CIS deductions and are not given a written statement, since the relationship does not meet the personal service and control tests for worker or employee status.

Example 3 — Long-term "self-employed" labourer reclassified as a worker

A labourer has been engaged as a CIS subcontractor for two years, works exclusively for one contractor, must do the work personally, and is directed daily on tasks and timing by a site manager. Following a dispute, an employment tribunal finds the individual has worker status despite the CIS paperwork, and the contractor issues a backdated written statement and addresses the missing holiday pay.

How to Issue a Compliant Construction Written Statement — Step by Step

01

Assess employment status separately from CIS status

Look at control, personal service, and mutuality of obligation. Do not treat CIS registration as the answer.

02

Gather the mandatory particulars

Employer and employee names, job title, start date, pay rate, pay frequency, and hours.

03

Record the site or sites

State the normal place of work, or that it varies, and how site changes will be communicated.

04

Add PPE, CSCS, and health and safety references

Confirm what PPE is provided, whether a CSCS card is required, and where the site health and safety policy can be found.

05

Add holiday, sick pay, notice, and pension particulars

These apply to construction employees in the same way as to staff in any other sector.

06

Issue the statement on or before the first day

Give the employee the principal statement no later than their start date, and keep a signed or dated record that it was given.

Construction Written Statement Compliance Checklist

✓Employment status assessed on its own facts, separately from CIS registration
✓Statement names the employer and the employee correctly
✓Job title or description of the work is included
✓Pay rate, pay frequency, and hours are all stated
✓Site location, or that it varies, is recorded
✓PPE requirements and who provides them are stated
✓CSCS or equivalent card requirement is stated, if applicable
✓Reference to the site health and safety policy is included
✓Holiday, sick pay, notice, and pension particulars are included
✓Statement issued on or before the employee's first day
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Legislative Timeline

1
1971Original Construction Industry Scheme introduced

HMRC's predecessor introduced a forerunner of CIS to address widespread tax evasion in construction subcontracting.

2
1996Employment Rights Act 1996 enacted

Section 1 sets out the written statement requirement, and Section 230 defines employee and worker status, applied to construction employment in the same way as any other sector.

3
2007Modern CIS scheme introduced

The current CIS Regulations 2005, in force from 2007, require contractors to verify subcontractors with HMRC and deduct tax from payments unless the subcontractor holds gross payment status.

4
2015CDM Regulations 2015 take effect

The Construction (Design and Management) Regulations 2015 set out health and safety duties for construction projects, covering clients, principal contractors, and contractors.

5
April 2020Written statement becomes a day-one right for workers

Workers, not only employees, became entitled to a written statement from their first day, affecting construction employers who engage staff on a range of contract types.

6
18 December 2025Employment Rights Act 2025 receives Royal Assent

The Act introduces day-one unfair dismissal rights for employees and other reforms that apply across sectors, including construction.

Source: Income Tax (Construction Industry Scheme) Regulations 2005 ↗ · Construction (Design and Management) Regulations 2015 ↗

About This Guide

🔄

Updated July 2026

Reflects Section 1 of the Employment Rights Act 1996, the CIS Regulations 2005, and the CDM Regulations 2015 in force as of this date.

🇬🇧

UK-wide

The written statement requirement under the Employment Rights Act 1996 applies across Great Britain. CIS is a UK-wide HMRC scheme. Northern Ireland has separate, broadly similar employment legislation.

⚠️

Not legal or tax advice

This guide gives general information on two separate areas of law. For a specific employment status dispute or CIS tax question, get advice from a qualified employment solicitor or accountant.

OD

OfficeDraft Legal Team

This guide was built by cross-referencing Section 1 of the Employment Rights Act 1996 against HMRC's Construction Industry Scheme guidance and the CDM Regulations 2015, keeping the employment status and tax status sections separate throughout so neither is presented as determining the other. Reviewed July 2026.

About OfficeDraft →
External references: Employment Rights Act 1996, Section 1 — legislation.gov.uk · GOV.UK — what is the Construction Industry Scheme · GOV.UK — Check Employment Status for Tax · HSE — CDM Regulations 2015 · CSCS — Construction Skills Certification Scheme · Find an employment solicitor — Law Society

Last updated: July 2026 · Editorial review: July 2026 · Author: OfficeDraft Legal Team

Frequently Asked Questions

Do construction workers need a written statement?▾
Employees and workers need one under Section 1 of the Employment Rights Act 1996, given no later than their first day. A genuinely self-employed subcontractor does not, whether or not they are registered under CIS.
Does CIS registration mean someone is self-employed?▾
No. CIS governs tax deductions on payments to subcontractors. A person can be paid under CIS and still, in law, be an employee or worker, depending on control, personal service, and mutuality of obligation.
What is the difference between a CIS subcontractor and an employee?▾
A genuine subcontractor controls how the work is done, can usually send a substitute, and bears commercial risk. An employee is directed by the employer, must do the work personally, and does not bear that risk in the same way.
What must a construction written statement include?▾
The standard Section 1 particulars, plus construction-specific terms: site location, PPE requirements, CSCS card requirements, and a reference to the site health and safety policy.
Can an employer get employment status and CIS status wrong at the same time?▾
Yes. The two are assessed separately, and a business can be right about one and wrong about the other. A tribunal or HMRC check can reclassify either after the fact.

⚠ Legal disclaimer

OfficeDraft's construction written statement generator helps employers produce a statement covering the core particulars required under Section 1 of the Employment Rights Act 1996. This page and the generator provide general legal and tax information and do not constitute independent legal or accountancy advice. Names, figures, and scenarios above are illustrative. Employment status and CIS tax status are both fact-specific and can be disputed; if you are unsure how either applies to a specific arrangement, seek advice from a qualified employment solicitor or accountant. A directory of solicitors is available at solicitors.lawsociety.org.uk.

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Enter employer, employee, pay, and site details, and download a Section 1 compliant PDF. Free with a watermark, or £9.99 for a clean copy.

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