TTM15420 - Background Material: Mariners

National Insurance Contributions

Introduction

Most mariners have to pay primary “employee” Class 1 National Insurance on their earnings.

If the employer or the payer of wages is present, resident or has a place of business in the UK, that employer or payer of wages is the “secondary contributor” and is responsible for paying secondary Class 1 National Insurance and deducting the mariner’s Class 1 National Insurance from their pay.

Where there is no employer or payer of wages in the UK but the mariners are supplied to work for a UK shipping company, there are some special rules in relation to those mariners working wholly or mainly in certain Category A, B, C or D waters that can treat the UK shipping company as the employer.

If there is no secondary contributor in the UK, then the mariner is responsible for paying Class 1 NICs directly to HM Revenue & Customs.

The liability rules for mariners can be quite complex. You should speak to a technical specialist or to Cardiff Marine NIC unit before giving advice to customers.

Guidance

HMRC gives guidance to staff in the National Insurance Manual (NIM) from NIM29000 onwards.

Guidance for the public can be found at

http://www.hmrc.gov.uk/nic/mariners.htm

National Insurance advice for individual mariners is dealt with by:-

Her Majesty’s Revenue and Customs,
Marine National Insurance Contributions,
15th Floor, East wing,
Ty Glas Road,
Llanishen,
Cardiff,
CF14 5FP

Mariners seeking advice about their UK National Insurance Contributions liability can contact the Marine NICs Team using the e-mail link on the web page at

http://www.hmrc.gov.uk/nic/mariners.htm

HMRC Centre 1 in Edinburgh deals with people in the oil and gas industry who work on vessels on the UK Continental Shelf. Guidance can be found at NIM28002.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)