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Working Lady is a euphemism for a female prostitute. It is preferred by many sex workers and members of the public because it does not carry the negative connotations of many other terms used to classify a person in this line of sex work.
The term working lady is often shortened to the acronym WL.
Working Lady is one of the many terms used to describe a prostitute, and is also one of the most flattering. Unlike many terms used to describe a prostitute, working lady does not carry with it any negative connotations about a woman's status or promiscuity. It also emphasizes that the woman is simply making a living and gives no judgment about how it is done.
The choice of the word 'lady' carries connotations of nobility and refinement. The term Working Lady suggests a more mature and respected sex worker than the other similar, common term Working Girl.
Though less commonly used, the term Working Man may also be used to classify a male sex worker or prostitute.