ECH18040 - Working Rule Agreements (WRA): Obtaining a Copy

If the you encounter an unfamiliar WRA or taxation guide you should obtain a copy for the office library.

Where these cannot be supplied by the employer, copies of WRAs or taxation guides (if one is published) are normally available at a small cost from the appropriate employer's association office.

Where an employer makes payments to employees under a WRA you should

• ask for and include in the review papers

• a copy of the rates and conditions for payment as described by the WRA, and
• the tax and NIC guide currently being used by the employer.

Alternatively you should take relevant extracts and file these within the review papers.

For further advice see ECH18035.