These agreements can help avoid labour disputes and simplify the process of negotiating terms between a very large number of different employers and workers. In addition, expenses such as travel and accommodation expenses paid to workers under an RSA are not considered income for tax purposes. The Construction Industry Joint Council (CIJC) Working Rule Agreement, its remuneration and conditions would normally have been reviewed at the end of June 2020. In April 2020, all parties to the agreement agreed to postpone the launch of review discussions, given the covid-19 emergency and the unprecedented impact on employers, operational staff, the industry and across the UK. Parties to the CIJC Working Rule Agreement are in regular contact to monitor the industry`s progress after the emergency, in order to better understand the persistent impact on employers, operations and the sector. In the meantime, all tariffs and certificates provided for in the CIJC agreement of 1 August 2018 continue to apply. 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. Given the need to attract high-level newcomers to the sector, the entry fee for apprentices will increase by 7% to £5.50 per hour. Civil Engineering Procedure, 7th edition, published by the Institution of Civil Engineers (ICE) defines a labor agreement (WRA) as follows: The Working Rule Agreement of the Construction Industry Joint Council (CIJC) 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. HMRC explains on EIM 50605ff., how certain construction 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.