EIM71314 - 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 that 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.