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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special cases: Class 1 - mariners: DL flowchart: working on a foreign ship - supernumerary

Flowchart 3 (Word 37KB)

See NIM29003 if the person is resident, or the employer’s business is in the EEA 

If a mariner is a supernumerary and 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.