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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Special cases: Class 1 - mariners: DL Earnings Periods - regular

Regulation 3 SSCR 2001

If the mariner is paid at regular intervals, the length of the earnings period (EP) is the length of the interval - i.e., paid regularly on the same day each week or month the EP is weekly or monthly.