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HMRC internal manual

National Insurance Manual

Special cases: Class 1 - mariners: DL Earnings Periods - paid leave

Pay for a period of leave is regarded as earned in that period. When calculating the length of an earnings period (EP), exclude days of leave which are unpaid for any reason.


If a voyage lasted six weeks and the mariner was going on three weeks’ leave, for which they were paid in full, the EP is nine weeks. If, however, they were paid for only two of the three weeks’ leave, the EP is eight weeks

If paid leave falls into two or more EPs:

  • work out the average daily rate of leave pay; and
  • divide the total leave pay between the EPs, according to the number of days in each period.