Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): regional variation and site agreements
A Site Agreement is something you will only come across occasionally.
Site agreements may be set up where a large construction operation (for example Channel Tunnel) is undertaken and several employers and their numerous employees work side by side. They are
- negotiated between employers and union representatives and
- may specify pay, conditions, expenses, allowances and so on, appropriate to the site for the duration of the contract.
If during a review you find either
- a regional variation to a WRA or
- a site agreement in operation
- obtain a copy of the agreement or make relevant extracts
- check that the rates or the tax and NIC principles have been approved by Employment Income Technical.
If they are not satisfied that Employment Income Technical has approved them you should
report the facts to the SO Team Leader, via the HO Team Leader, for further advice supplying
- the full title of the WRA, variation or site agreement
- the name and address of the employer’s federation
- a copy of the WRA, variation, site agreement and any published taxation guide or the extracts made.