SE71314 - Tax treatment of Working Rule agreements: site-based staff employees - qualifying conditions - condition 1

Operation of a Working Rule agreement on the same site

The employer (or another company within the same group) must be one which operates a Working Rule agreement in respect of operatives on the same site as that at which the staff employees work.

This condition is deemed to be satisfied where an employer, usually a major construction company, is acting as a 'management contractor', and though not necessarily itself employing operatives on site, nevertheless has overall responsibility for the contract on that site, and through its contractor(s), operates a Working Rule agreement there.