ECH18030 - Working Rule Agreements (WRA): Known Agreements

Details of the Working Rule Agreements for which tax and NIC procedures have been negotiated centrally can be found at EIM71320.

Generally each team will have copies of the main WRA held in the office library ECH18040for example

• Building and Civil Engineering Industries
• Electrical Contracting Industry
• Heating, Ventilation, Air-conditioning, Piping and Domestic Engineering Industry
• National Agreement for the Engineering Construction Industry
• Plant Hire Industry

In order that caseworkers can familiarise themselves with the format that a WRA can take, an example can be found at ECH18160onwards. The example uses the WRA for the Heating, Ventilating, Air-conditioning Piping and Domestic Engineering Industry.

If required details of the approved rates and taxation provisions for the remaining WRAs listed at EIM71320 can be obtained from Employment Income Technical (This text has been withheld because of exemptions in the Freedom of Information Act 2000) (This text has been withheld because of exemptions in the Freedom of Information Act 2000)