NIM27008 | Special Cases: Class 1 - Aircrew: DL - Modification of employment in GB

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Regulation 112 of the Social Security (Contributions) Regulation 2001 (SSCR 2001) (SI 2001 No 1004)

Because aircrew would necessarily fail to comply with the requirement to be gainfully employed in the UK, regulations provide that aircrew employed on board an aircraft are to be treated as an employed earner and present in the UK.

Subject to residence or domicile conditions in the UK, a liability for Class 1 NICs will arise if:

• the employer, or the person paying the earnings in respect of that employment (whether as agent for the employer or not), or the person under whose directions the terms of the employment and the amount of earnings are determined.

• the aircraft is British and the employer or the persons above has a place of business in the UK; or if the aircraft is not British and the employer or persons above has a principal place of business in the UK.

No liability for Class 1 NICs arises for aircrew if they are not resident or domiciled in the UK - see NIM33060.