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The video tutorial discusses cleaning subcontractor agreements, which are created between cleaning service providers and those hired to work as subcontractors. It explains the benefits of using subcontractors, including potential cost savings for the company, while noting that subcontractors typically earn a higher hourly rate to offset expenses such as health insurance, which they must cover themselves. Additionally, subcontractors are responsible for filing their own taxes, as federal and state taxes are not withheld from their pay. The tutorial also categorizes cleaning subcontractors into two groups: those who clean residential properties (homes and apartments) and those who may serve commercial spaces.
