ECH18145 - Working Rule Agreements (WRA): Action Required Where a WRA Operated

Whilst the amounts paid and deductions due vary slightly for each WRA the main allowances which CIOs will check are

• daily travel payments ECH18045and ECH18050 and
• lodging allowance ECH18075.

Where an employer operates a WRA you should

• obtain a copy as outlined in ECH18040 
• check that

• the sums paid conform with the approved rates
• the WRA conditions, to entitlement have been satisfied and
• the special tax and NIC arrangements have been fully complied with

• examine

• any documentary evidence of the method of recruitment or transfer
• completed lodge certificates

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)