Where staff are transferred under TUPE to the PFI Contractor by all Authorities, the costs will be blended into the Unitary Charge. The extent to which there should be any cross accounting between the Authorities to recognise the differences in terms and conditions between these staff will need to be considered. The PFI Contractor is likely to upgrade all staff transferred to the highest level to avoid claims of constructive dismissal and in order to comply with the Code on Two Tier Workforces. Consideration will need to be given to the staff on termination, partial termination or expiry of the Project Agreement.