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HMRC internal manual

National Insurance Manual

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another

Where a voyage period falls partly in one and partly in one or more other tax years, the earnings periods are to correspond with the parts of the voyage period falling in each tax year.

If the earnings were paid in the same tax year that the voyage or series of voyages ended, calculate the NICs separately on all the earnings actually earned in:

  • the EP from the beginning of the voyage to 5 April; and
  • the EP from 6 April to the end of the voyage; and
  • use the contribution rate in force at the end of each EP.

If there is a relevant change, the EP is sub-divided in which the change took place so that:

  • the first EP runs up to the date of change; and
  • the second or subsequent EP runs from the date of change up to the date of the next change, 5 April or end of voyage; and
  • calculate the NICs on all the earnings for each EP separately using the contribution rate in force at the end of each period.