Special cases: Class 1 - mariners: DL contribution rates
Regulation 121 SSCR 2001
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 special Mariners’ contribution tables) 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