Special cases: Class 1 - mariners: DL flowchart: working on a foreign ship - master or crew member
See NIM29003 if the person is resident, or the employer’s business is in the EEA.
If a mariner works outside the UK, they and their employer, or the person paying their wages, must pay Class 1 NICs if:
- they are domiciled or resident in the UK and
their contract of employment was entered into
- in the UK and was intended to be carried out either wholly or partly during the ship’s voyage
- and their employer, or the person paying their wages, has a place of business in the UK.
If, in the above circumstances the employer, host employer or the person who pays the wages does not have a place of business in the UK, but the shipowner or managing owner does, and they work as a master or crew member, the mariner is personally responsible for paying their Class 1 NICs direct to HMRC.