THE WRA provide a guide to acceptable conditions for employers and workers. Such agreements can help avoid labour disputes and facilitate the negotiation process between a very large number of different employers and workers. In addition, expenses such as travel and accommodation paid to workers under an EEA are not accounted for as tax revenue. In exceptional cases, they may work at night when no adult is able to do the work and if they are necessary: labour rules agreements are applied in the construction industry and other similar sectors. These are national agreements between unions and employers across the country, which set the conditions for certain categories of paid workers per hour. The workers involved are generally workers at the company level, whose work takes place in a number of different locations and not in the employer`s premises. The time of night is from 11 p.m. to 6 a.m., unless workers and employers agree on another time of night. Employees may also be night workers if there is a collective agreement (for example.B. union contract) that stipulates that their work is night work. The national minimum wage applies to night workers, but there is no higher night work rate.

Employees aged 16 or 17 cannot work between midnight and 4 a.m. Construction Industry Publications has published the joint council`s latest Joint Council (ICJC) and accompanying Labour Rules Guide. The CIJC Working Rule Agreement is the largest of its kind in the industry. Negotiations are taking place between employers and union representatives (Unite and GMB). These books describe all trades in the industry and contain the latest changes to the ICJC. These include the enactment of wages in 2018, where the wage packages of around 200,000 British construction workers will increase. Night workers who face particular risks or whose work results in mental or physical stress may not work more than 8 hours for a period of 24 hours. The Joint Council of Construction (CIJC) Labour Rules Agreement is the largest agreement of its kind in the construction industry and includes more than 500,000 workers. All 500,000 workers are subject to the minimum wage rates set out in the agreement and most are covered by the whole agreement, which includes, among other things, travel fares and fares. The agreements contain details of what workers must pay for daily child care and living expenses, accommodation allowances, etc., so that workers have confidence in what they can expect from their employers. However, in the absence of further guidance from HMRC, the tax status of the amounts covered by the agreements would remain uncertain. This is because the rules for deducting travel and living expenses vary depending on the length of the worker`s work in a given location and whether night workers cannot work more than 8 hours on average over a 24-hour period.

You generally can`t work between 10 p.m. and 6 a.m. (this can be modified to not work between 11 p.m. and 7 a.m., by contract), but there are exceptions if you work in: The average is usually calculated over 17 weeks, but it can be over a longer period of up to 52 weeks if workers and employers agree – for example by collective agreement. Additional provisions apply to night workers in addition to the rules on maximum weekly working hours and rest periods. Risks and expenses can also be defined in collective agreements or employment contracts. Civil Engineering Procedure, 7th edition, published by the Institution of Civil Engineers (ICE) defines a labor regulation agreement (WRA) such as: HMRC explains to EIM 506055ff. how some employees in the construction and civil engineering sector can receive travel and accommodation allowances under labour rule agreements, without the tax being deducted from the PAYE.