Special cases: Class 1 - mariners: DL flowchart: working on a foreign ship - supernumerary
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.