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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Special cases: Class 1 - mariners: DL modification of employment in GB

Regulation 118 SSCR 2001

Because any mariner other than one employed exclusively in British territorial waters would necessarily fail to comply with the requirement to be gainfully employed in GB, regulations provide that a mariner is to be treated as an employed earner in GB.

Subject to the residence conditions (see NIM29009) a liability for Class 1 NICs will arise

  1. if the mariner is :
  • employed on a British ship ; or
  • employed on a foreign ship where the contract is entered into in the UK;

and the payer of wages, or in the case of a master or crew member, the payer of wages or the owner/managing owner of the ship, has a place of business in the UK

A mariner who does not fall to be treated as an employed earner under the above conditions a Class 1 liability will arise if:

  1. employed as a radio officer
  • where the contract is entered into in the UK ; and
  • the employer or payer of wages has a place of business in GB ; or
  1. employed as a master, crew member or radio officer (but not a supernumerary)
  • where the contract is not entered into in the UK ; but
  • the employer or payer of wages has his principal place of business in GB