Project: Add CIS Deduction Calculator Page to React App

We are looking for a developer to add a single-page CIS (Construction Industry Scheme) deduction calculator to our existing React application.

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## Background

CIS (Construction Industry Scheme) is a UK HMRC scheme where contractors deduct tax from subcontractor payments.

This calculator is intended to help **subcontractors quickly estimate what they will actually receive** after CIS deductions.

Key logic:

* CIS is deducted on **labour only**
* Materials are **not subject to CIS**
* Tax rates:

* 0% (gross status)
* 20% (standard)
* 30% (higher rate)
* VAT (if registered) is charged on the **full invoice amount (labour + materials)** before CIS deduction

Example:
Labour: £500
Materials: £83
CIS @20% = £100
Net labour = £400
VAT @20% on £583 = £116.60
Total payable = £599.60

The calculator must follow this logic exactly.

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## UX Requirements

The calculator should be simple and fast to use:

Inputs:

* Labour (gross)
* Materials
* CIS tax rate (radio buttons: 0%, 20%, 30%)
* VAT registered (tick box to enable VAT)
* VAT rate (default 20%, editable)

Outputs:

* CIS deduction
* Net labour
* Pay before VAT
* VAT amount (if VAT ticked)
* Total payable

Requirements:

* Instant recalculation (no page refresh)
* Clean, professional UI
* Mobile responsive
* Clear GBP formatting
* Basic validation (no negatives, sensible defaults)

This is intended as a quick estimation tool, not a full accounting system.

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## Technical Stack

* React (SPA)
* FastAPI backend (not required for this task)
* Hosted on VPS
* GitHub repository access will be provided

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## GitHub Workflow

* Create a feature branch
* Submit a Pull Request
* Do not push directly to main
* Follow existing project structure and styling
* No unnecessary external UI libraries

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## Deliverables

* Fully working `/cis-calculator` page
* Clean, readable React component
* PR submitted and approved
* No console errors
* Ready for deployment

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## To Apply

Please provide:

* Fixed price
* Estimated completion time