HMRC internal manual

National Insurance Manual

NIM29027 - Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - existing legislation dealing with mariners

Note: Parts of this manual are under review following Brexit and the current content of this page applies to periods before 1 January 2021.

NIM29008 - NIM29024 sets out the special rules for Mariners and their employers.

See NIM29008 for the definition of a Mariner.

For mariners and their employers Case C of the Social Security (Contributions) Regulations 2001 gives effect to the policy objective of successive Governments to protect the benefit entitlement of mariners by extending their ability to pay NICs beyond the shores of the UK in certain circumstances.

For the purposes of this guidance it is assumed that the mariner is not on a vessel where the EC Regulations or a Double Contributions Convention/Reciprocal Agreement applies.

NIM29003 to NIM29006 deals with vessels registered in such countries.