NIM29003 | Special cases: Class 1 - mariners: - European Economic Area (EEA)

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. A new International NICs manual is under development and will be published in due course.

Article 13.2(c) of Council Regulation (EEC) No 1408/71

Periods up to 1 May 2010

A person who is a person employed on board a vessel flying the flag of a Member State shall be subject to the legislation of that State. The conditions of domicile or residence under UK legislation - see NIM29009 - do not apply where EC legislation applies.

Example

Albert is a French national and is employed on board a vessel flying the flag of the UK. Even though he is resident in France, Albert is liable for Class 1 NICs under UK legislation.

Article 11.4 of Council Regulation (EEC) No 883/2004

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