SolvedNIM29002 | Special cases: Class 1 - mariners: introduction
From HM Revenue & Customs · National Insurance Manual
Regulation 115 of the Social Security (Contributions) Regulation 2001 (SSCR 2001) (SI 2001 No 1004)
Mariners, like overseas workers, are subject to territorial limitations. Where an insured person works outside the UK he may cease to be “gainfully employed in the UK” for National Insurance contributions (NICs) purposes subject to special cases (see special cases menu). The result is that there may be no liability to pay Class 1 NICs. In the absence of special rules, persons employed in the shipping industry would cease to be compulsorily insured when they left UK territorial waters. They would have to rely upon voluntary Class 2 or 3 NICs to maintain entitlement to the state pension.
To provide such social protection for UK based workers special rules apply to mariners and can be split into three categories
Due to the complex nature of the legislation covering these workers, all work has been centralised. Where a mariner’s NIC liability needs to be determined, refer the case to
(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)