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Official guidance
National Insurance Manual

NIM29000 · Special cases: Class 1 - mariners

  • NIM29002 · Introduction
  • NIM29003 · - European Economic Area (EEA)
  • NIM29004 · EEA exceptions
  • NIM29005 · EEA exception examples
  • NIM29006 · Reciprocal Social Security Agreements (RA)
  • NIM29007 · RA liability to pay
  • NIM29008 · Domestic legislation (DL) - definition of a mariner
  • NIM29009 · DL conditions of domicile or residence
  • NIM29010 · DL offshore contracts
  • NIM29011 · DL modification of employment in GB
  • NIM29012 · DL prescribed secondary contributor
  • NIM29013 · DL Contracts
  • NIM29014 · Working on a British ship
  • NIM29015 · Working on a foreign ship - master or crew member
  • NIM29016 · Working on a foreign ship - supernumerary
  • NIM29017 · Working on a foreign ship - radio officer
  • NIM29018 · DL contribution rates
  • NIM29019 · DL Earnings Periods - regular
  • NIM29020 · DL Earnings Periods - irregular
  • NIM29021 · DL Earnings Periods - paid leave
  • NIM29022 · DL Earnings Periods - voyage(s) began and ended in same tax year
  • NIM29023 · DL Earnings Periods - voyage(s) began in one tax year and ended in another
  • NIM29024 · DL Earnings Periods - voyage(s) began in one tax year and ended in another - example
  • NIM29025 · Host employer, mariner works in category A, B, C or D waters - background
  • NIM29026 · Host employer, mariner works in category A, B, C or D waters - offshore manning arrangements
  • NIM29027 · Host employer, mariner works in category A, B, C or D waters - existing legislation dealing with mariners
  • NIM29029 · Host employer, mariner works in category A, B, C or D waters - The Social Security (Categorisation of Earners) (Amendment No. 2) Regulation 2003
  • NIM29030 · Host employer, mariner works in category A, B, C or D waters - Application of the Host Employer Regulations
  • NIM29032 · Host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’
  • NIM29033 · Host employer, mariner works in category A, B, C or D waters - clearance service
  • NIM29034 · Host employer, mariner works in category A, B, C or D waters - contact points
  • NIM29028 · Host employer, mariner works in category A, B, C or D waters - host employer regulations
  • NIM29031 · Host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’
  1. Special cases: contents
  2. Special cases: Class 1 - mariners: contents

NIM29000 | Special cases: Class 1 - mariners: contents

From HM Revenue & Customs · National Insurance Manual

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement.

Contents33 entries

  1. NIM29002Special cases: Class 1 - mariners: introduction
  2. NIM29003Special cases: Class 1 - mariners: - European Economic Area (EEA)
  3. NIM29004Special cases: Class 1 - mariners: EEA exceptions
  4. NIM29005Special cases: Class 1 - mariners: EEA exception examples
  5. NIM29006Special cases: Class 1 - mariners: Reciprocal Social Security Agreements (RA)
  6. NIM29007Special cases: Class 1 - mariners: RA liability to pay
  7. NIM29008Special cases: Class 1 - mariners: Domestic legislation (DL) - definition of a mariner
  8. NIM29009Special cases: Class 1 - mariners: DL conditions of domicile or residence
  9. NIM29010Special cases: Class 1 - mariners: DL offshore contracts
  10. NIM29011Special cases: Class 1 - mariners: DL modification of employment in GB
  11. NIM29012Special cases: Class 1 - mariners: DL prescribed secondary contributor
  12. NIM29013Special Cases: Class 1 - Mariners: DL Contracts
  13. NIM29014Special cases: Class 1 - mariners: working on a British ship
  14. NIM29015Special cases: Class 1 - mariners: working on a foreign ship - master or crew member
  15. NIM29016Special cases: Class 1 - mariners: working on a foreign ship - supernumerary
  16. NIM29017Special cases: Class 1 - mariners: working on a foreign ship - radio officer
  17. NIM29018Special cases: Class 1 - mariners: DL contribution rates
  18. NIM29019Special cases: Class 1 - mariners: DL Earnings Periods - regular
  19. NIM29020Special cases: Class 1 - mariners: DL Earnings Periods - irregular
  20. NIM29021Special cases: Class 1 - mariners: DL Earnings Periods - paid leave
  21. NIM29022Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began and ended in same tax year
  22. NIM29023Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another
  23. NIM29024Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another - example
  24. NIM29025Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - background
  25. NIM29026Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - offshore manning arrangements
  26. NIM29027Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - existing legislation dealing with mariners
  27. NIM29029Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - The Social Security (Categorisation of Earners) (Amendment No. 2) Regulation 2003
  28. NIM29030Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - Application of the Host Employer Regulations
  29. NIM29032Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’
  30. NIM29033Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - clearance service
  31. NIM29034Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - contact points
  32. NIM29028Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - host employer regulations
  33. NIM29031Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’
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