NIM29018 - Special cases: Class 1 - mariners: DL contribution rates

Regulation 121 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Primary and secondary Class 1 NICs in respect of a mariners earnings are normally payable at the same rates as would be applicable were the mariner an ordinary employed earner.

Secondary Class 1 NICs payable by the employer (see NIM29009 and NIM29012) are reduced (see Mariners’ contribution tables - CA42) where the mariner is a master or crew member on a foreign-going ship and:

• the payment of earnings is exclusively in respect of that employment; or
• the employment is partly on a foreign going ship and partly otherwise than on such a ship and the payment of earnings in respect of that employment is made during the employment on the foreign-going ship