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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: DL Earnings Periods - regular

NIM29019 | Special cases: Class 1 - mariners: DL Earnings Periods - regular

From HM Revenue & Customs · National Insurance Manual

Regulation 3 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 3 of the SSCR 2001 sets out the earnings period that apply for all employed earners who are paid at regular intervals.

If the mariner is paid at regular intervals, the length of the earnings period is the length of the interval, for example, if paid regularly on the same day each week or month then the Earnings Period is weekly or monthly.

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