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HMRC internal manual

National Insurance Manual

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Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - Paragraph 9 of Schedule 3 of the Social Security (Categorisation of Earners) Regulations 1978

Paragraph 9 of Schedule 3 of the Social Security (Categorisation of Earners) Regulations 1978

An amendment to Paragraph 9 of Schedule 3 of the Social Security (Categorisation of Earners) Regulations 1978 sets out the circumstances where the host employer provisions shall apply to a person who is a mariner.

Where a person is employed as a mariner, the host employer regulations can only apply where their duties are performed wholly or mainly in Category A, B, C or D waters.

‘Mariner’ means the same as in Regulation 115 of the Social Security Contributions Regulations 2001. This is the definition used in the rest of those Contributions Regulations.

Category A, B, C or D waters are defined in the Merchant Shipping (Categorisation of Waters) Regulations 1992 and are listed in Merchant Shipping Notice MSN 1776(M).

Category A and B waters are;

* rivers and canals in the UK

Category C and D waters are:

* tidal rivers and estuaries, docks, ports and harbours and some defined areas of the sea in inshore waters.

Copies of MSN1827 (M) (PDF 246 KB) can be obtained from the HMRC and the Maritime and Coastal Agency (MCA) websites;