CIS subcontracting

LMS123

Hi.
My relative is self employed and CIS registered. He's started working for a firm on a subcontracted CIS labour only basis. The contractor is paying him his labour less 20% tax.
He's been there 3 weeks (1 week in hand) and hasn't yet received a "payslip" which he will need for his accountant after April. 
2 questions: 
Does my relative have to legally  provide an invoice of his hours to the contractor (He's not asked for one)?
Am I right in saying that the contractor is obliged to provide a payslip detailing gross and net pay within 14 days after his pay date?

Many thanks.

Tucosalamanca

Probably best if your relative reads up on CIS and what it entails.

Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340) - GOV.UK

The contractor will (or at least should) send out a statement of deductions, which your relative will give to their accountant.

CIS runs from 06th - 05th of the month, so your relative won't receive a statement for the next few days at least (within 14days, so should be by 19th of the month, but not all contractors are exactly 'on top of their game')

To answer your questions.

1.No relative doesn't legally have to provide an invoice (that doesn't mean that they shouldn't invoice, they absolutely should, for their own records if nothing else).

2. The contractor doesn't give payslips, they're not an employer and your relative is self employed.
It would be good practice for the contractor to send a remittance note when making payment but there's no obligation to do so.
Details of gross and net pay will be on the statement of deductions.

LMS123

Thanks for that. It's as I thought. I didn't realise that CIS ran from 6th-5th as standard.