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A cleaning subcontractor agreement is created between an individual or business providing cleaning services and a residential or commercial cleaner hired as a subcontractor. Companies may hire subcontractors to save money, as they are not considered employees and must pay for expenses like health insurance out of pocket. Subcontractors are usually paid a higher hourly rate to account for these expenses. Subcontractors are responsible for filing their own taxes annually, as federal and state taxes are not deducted from their pay. Cleaning subcontractors are typically divided into two groups: residential cleaners who clean homes and apartments.