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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Special cases - foreign-going mariners

Mariners are not entitled to SMP/SAP if:

  • they are employed on board a foreign-going ship and their earnings are paid exclusively for that employment
  • their employer does not have a place of business in the Great Britain (GB) and Northern Ireland (NI)
  • have been employed on a foreign-going ship:

    • within the last 13 weeks, and
    • remain employed by the same employer, and
    • are not employed by anybody on terms which would stop them from returning to their employment on the foreign-going ship within13 weeks of leaving it.

Employers of foreign-going mariners pay a special rate of NICs.

Foreign-going mariners are not entitled to SSP if they are:

  • employed on board a foreign-going ship and their earnings are paid exclusively for that employment, or
  • employed on board a foreign-going ship and partly elsewhere and the earnings for that employment on the foreign-going ship are paid during that employment, or
  • employed on board a foreign-going ship within the last 13 weeks, and

    • remain employed by the same employer, and
    • are not employed by anybody on terms which would stop them returning to their employment on the foreign-going ship within 13 weeks of leaving it.

Employers of foreign-going mariners are not liable to pay secondary (employer) Class 1 NICs.