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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special cases: Class 1 - mariners: EEA exceptions

Periods up to 1 May 2010

Article 14.b of Council Regulation (EEC) No 1408/71

A mariner who is a EEA national and employed on board a vessel flying the flag of a EEA Member State was subject to the legislation of that Member State NIM29003 unless :

  • the mariner had been posted to that vessel by an employer either in another EEA State or from a vessel flying the flag of another State see NIM33007 for posting provisions. The mariner was subject to the contribution legislation of the first Member State ; or
  • A mariner was normally self-employed on a ship flying the flag of another EEA Member State and only temporarily worked on a UK vessel. In which case they had to apply to remain subject to the legislation of the first State
  • the vessel was in a port of, or within territorial waters, of another Member State and the person was not normally employed at sea or a crew member of the vessel in which case they are subject to the contribution legislation of that State; or
  • the mariner was resident in another Member State and paid by an employer or other person whose registered office or place of business was also in that Member State in which case they were subject to the contribution legislation of that State.

For examples see NIM29005

Periods from 1 May 2010

From 1 May 2010 mariners are to be insured in the State where their vessel is flagged under European Community Regulations 883/2004 which operate in the EU.

Unless:

Where the mariner is remunerated by an undertaking in the Member State where he resides, the legislation of the Member State of residence applies. Under these rules, the person paying the remuneration is to be treated as the employer under the legislation that applies.