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A cleaning subcontractor agreement is created between an individual or business that provides cleaning services and a residential or commercial cleaner hired to work as a cleaning subcontractor. Companies may choose to use subcontractors to save money by not hiring full-time employees. Subcontractors are usually paid a higher hourly rate to cover expenses like health insurance, which they must pay for themselves. Contractors must also file their own taxes as federal and state taxes are not deducted from their pay. Cleaning subcontractors are typically divided into residential and commercial cleaners.