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A cleaning subcontractor agreement is formed between a cleaning service provider and individual subcontractors hired to perform cleaning tasks. The video discusses the essential elements of cleaning subcontractors, the details of the agreement, and sources for free contract templates. Companies often prefer subcontractors over traditional employees to reduce costs; however, subcontractors typically earn a higher hourly wage to cover their own expenses, like health insurance. As self-employed individuals, they are responsible for filing their own federal and state taxes annually. Cleaning subcontractors are generally categorized into two types: those who clean residential spaces, such as homes and apartments.