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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 subcontractor. Companies may choose to use subcontractors instead of hiring full-time staff to save money. Subcontractors are usually paid a higher hourly rate to cover expenses like health insurance, which they must pay for themselves. Subcontractors are responsible for filing their own taxes as federal and state taxes are not deducted from their pay. Cleaning subcontractors are typically divided into residential and commercial cleaners.