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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: RA liability to pay

NIM29007 | Special cases: Class 1 - mariners: RA liability to pay

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.

Under the agreements with the other countries liability to pay will depend on the specific wording of the Articles in each individual agreement. Liability can depend on where the :

  • mariner, employer, payer of wages or ship owner lives ;

  • employer, payer of wages or ship owner has their place of business

  • ship is registered, the voyage pattern of the ship and the flag it flies

In cases of difficulty refer to Marine NICs Cardiff

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