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HMRC internal manual

National Insurance Manual

Special cases: Class 1 - mariners: Domestic legislation (DL) - definition of a mariner

Regulation 115 SSCR 2001

Where the EC regulations or RA provisions do not apply, liability is determined under domestic legislation.

A person is defined as a ‘mariner’ if they are or have been employed under a contract of service as:

  • a master, member of the crew or radio officer of any ship or vessel, or
  • in any other capacity (commonly refered to as a supernumerary) on board a ship or vessel where the:

    • employment in that other capacity is for the purpose of that ship or vessell or her crew or any passanger or cargo or mails carried by the ship or vessel, and
    • the contract is entered into in the United Kingdom, with a view to its performance (in whole or in part) while the ship or vessell is on her voyage