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A cleaning subcontractor agreement is created between an individual or business providing cleaning services and a hired residential or commercial cleaner. Companies may use subcontractors to save money, as they are not hired as employees but are paid a higher hourly rate to cover expenses like health insurance. Subcontractors must pay for their own expenses and file their own taxes annually, as federal and state taxes are not deducted. Cleaning subcontractors are divided into residential and commercial cleaners.