HMRC internal manual

National Insurance Manual

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).