Special Cases: Share fishermen: Definition
Regulation 115 of the Social Security Contributions Regulations 2001
A share fisherman is someone who -
- is not employed under a contract of service;
- works in the fishing industry;
- is master or a crew-member of a British fishing boat manned by more than one person; or
- used to work on a British fishing boat but is now too old or infirm and is working ashore in the UK making and mending gear or doing any other work for a British fishing boat; and
- gets all or part of their pay by sharing the profits or gross earnings of the fishing boat.
Fishermen employed under a contract of service are not share fishermen. Treat them as mariners (see NIM29000).