In addition, expenses such as travel and accommodation expenses paid to workers under an RSA are not considered income for tax purposes. HMRC explains in EIM 50605 s. how certain building and civil engineering employees can benefit from travel and accommodation allowances under work rules agreements without deduction of taxes under PAYE. Labour agreements are being drawn up between employers` organisations and trade unions, which define the conditions of many workers in the construction and related sectors. The agreements specify what to pay workers in terms of daily travel and livelihoods, accommodation allowance, etc., in order to give workers the certainty of what they can expect from their employers. However, in the absence of further guidance from HMRC, the tax situation of the amounts covered by the agreements would remain uncertain. The rules on the deductibility of travel and daily allowances vary according to the worker`s working time on a given site and the working agreement between employers` representatives and trade unions in the construction sector and the fixing of agreed wage rates on the different levels of apprenticeship and craftsmanship, and entitlement to leave and social benefits. It also covers other topics such as working time and health, safety and well-being. The CIJC (CIJC) Working Rule Agreement is the largest agreement of its kind in the construction industry and has more than 500,000 workers. All 500,000 employees are subject to the minimum wage rates set by the agreement and most are covered by the entire agreement, which includes, among other things, travel rates and collective agreements. You will find the full agreement on the working rules in the download section of our members section. The WRA offers a guide to acceptable conditions for employers and workers.
Copies of the guide, which costs £9.95+ P&P, can be purchased via the CIP website or by phone on 0870 078 4400. NSCC members are entitled to a 10% discount on the new guide, as well as other publications and DVDs related to building CIP, by typing "NSCC" as a promo code at the online checkout or by reporting it by phone. Currently, the national minimum wage for people aged 21 to 24 is £7.70 per hour and the national living wage for people aged 25 and over is currently £8.21 per hour. These will increase from 1 April 2020. Construction Industry Publications has published the latest Construction Industry Joint Council (CIJC) Working Rule Agreement and the accompanying Labour Agreement Guide. The CIJC Working Rule Agreement is the largest of its kind in the industry. Negotiations take place between employers and trade union representatives (unite and GMB). These books describe all the trades in the industry and contain the latest changes to the CIJC. These include the enactment of payments in 2018, during which the wage packages of around 200,000 UK construction workers will increase. The following amendments to the Working Rule Agreement have been provided by the Construction Industry Joint Council and will come into force on Monday, June 24, 2019.
Although they are voluntary, their use as a guide helps to create a level playing field in the construction industry. .