Special cases: Class 1 - mariners: DL Earnings Periods - irregular
Regulation 120 SSCR 2001
Where a mariner receives a general settlement of his earnings at the end of a voyage the earnings period is determined by the voyage period. If the mariner is paid a lump sum at the end of a voyage, or series of voyages, the earnings period (EP) depends on whether:
- the voyage(s) began or ended in the same tax year ; and
- during the voyage(s) there has been a relevant change, or changes, in the mariner’s circumstances that involved a new category letter, ie they became
- contracted-out ; or
- reached state pension age.
calculate the NICs payable on these earnings according to the number of weeks the voyage lasted.
If the voyage lasts :
- less than a week, treat it as a week; or
- longer than a week, or a number of complete weeks, by more than three days treat those days as an additional week. Ignore periods of three days or less.