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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 cleaning subcontractor. Companies may choose to utilize subcontractors instead of hiring full or part-time staff to save money. Subcontractors are usually paid a higher hourly rate to account for expenses like health insurance, which they must pay for out of pocket. Contractors must file their own taxes every year as federal and state taxes are not removed from pay. Cleaning subcontractors are divided into residential and commercial cleaners.