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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began and ended in same tax year

Regulation 120 SSCR 2001

If the voyage or series of voyages began and ended in the same tax year, the earnings period (EP) is:

  • the period of the voyage or series of voyages; plus
  • any periods of paid leave at the end of the voyage or last voyage.

 

Calculate the NICs on all earnings, including leave pay, in the EP using the contribution rate in force at the end of the period.

If there has been a relevant change, i.e. change of category letter, there is more than one EP.  The first EP runs:

  • from the beginning of the voyage up to the date of change

 

If there is more than one change, the second and subsequent EPs run from:

  • the date of change up to the date of the next change; or
  • end of the voyage; plus
  • any period of paid leave

 

Calculate the contributions on all earnings including leave pay for each EP separately. Use the contribution rate in force at the end of each period.