Working methods are used in the construction industry and in similar fields. These are national agreements between unions and employers across the country that set out the conditions that apply to certain categories of hourly workers. The employees concerned are generally those whose work takes place in different locations and not on the employer`s premises. The agreements provide details on what workers need to be paid in terms of commuting and subsistence, night pay, etc., in order to give workers certainty about what to 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. Indeed, the rules for deductibility of travel and subsistence expenses vary according to the length of time the employee works at a particular location and as explained by HMRC under EIM 50605ff. how certain construction and civil engineering employees can receive travel and accommodation allowances under standard work arrangements without tax deduction under PAYE. Working arrangements are developed between employers` associations and trade unions and set the working conditions of many workers in construction and related sectors. CIJC employers will offer an innovative two-year wage and working conditions plan. Effective June 25, base wage rates will increase by an additional 3.2% and 2.9% in June 2019. In addition, the Industrial Sickness Benefit (ISM) will be increased by 6.1%, with the payment period increasing from 10 to 13 weeks. The accommodation allowance will also increase by 7.8% to £40 per night. And later in the year, the service death benefit will increase from £32,500 to £40,000, which will double to £80,000 if the death occurs at work or on the way to work.
Given the need to attract high-level newcomers to the industry, the entry-level salary of apprentices will increase by 7% to £5.50 per hour. To see our latest tax tips, sign up for Tolley Guidance or sign up for a free trial. Construction Industry Publications has published the latest agreement on the working rules of the Joint Council of the Construction Industry (CIJC) and the accompanying guide to the agreement on working rules. The ICJC`s agreement on working rules is the largest of its kind in the industry. Negotiations take place between employers and trade union representatives (from Unite and GMB). These books describe all the trades in the industry and include the latest changes to the CIJC. This includes the 2018 wage enactment, in which the wages of around 200,000 British construction workers will rise. **Free trials are only available to people based in the UK. .