NIM29021 | Special cases: Class 1 - mariners: DL Earnings Periods - paid leave

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

Regulation 120 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Pay for a period of leave is regarded as earned in that period. When calculating the length of an earnings period, exclude days of leave which are unpaid for any reason. For example, if a voyage lasted six weeks and the mariner was going on three weeks' leave, for which they were paid in full, the earnings period is nine weeks. However, if they were paid for only two of the three weeks' leave, the earnings period is eight weeks.

If paid leave falls into two or more eanings periods:

• work out the average daily rate of leave pay; and

• divide the total leave pay between the earnings periods, according to the number of days in each period.