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Contents

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: Class 1 - mariners: contents
  2. Special cases: Class 1 - mariners: EEA exceptions

NIM29004 | Special cases: Class 1 - mariners: EEA exceptions

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

Periods up to 1 May 2010

Article 14.b of Council Regulation (EEC) No 1408/71

A mariner who is a EEA national and employed on board a vessel flying the flag of a EEA Member State was subject to the legislation of that Member State NIM29003 unless :

  • the mariner had been posted to that vessel by an employer either in another EEA State or from a vessel flying the flag of another State see NIM33007 for posting provisions. The mariner was subject to the contribution legislation of the first Member State ; or

  • A mariner was normally self-employed on a ship flying the flag of another EEA Member State and only temporarily worked on a UK vessel. In which case they had to apply to remain subject to the legislation of the first State

  • the vessel was in a port of, or within territorial waters, of another Member State and the person was not normally employed at sea or a crew member of the vessel in which case they are subject to the contribution legislation of that State; or

  • the mariner was resident in another Member State and paid by an employer or other person whose registered office or place of business was also in that Member State in which case they were subject to the contribution legislation of that State.

For examples see NIM29005

Periods from 1 May 2010

From 1 May 2010 mariners are to be insured in the State where their vessel is flagged under European Community Regulations 883/2004 which operate in the EU.

Unless:

Where the mariner is remunerated by an undertaking in the Member State where he resides, the legislation of the Member State of residence applies. Under these rules, the person paying the remuneration is to be treated as the employer under the legislation that applies.

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