NIM29022 | Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began and ended in same tax year

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

If the voyage or series of voyages began and ended in the same tax year, the earnings period is:

• the period of the voyage or series of voyages; plus

• any periods of paid leave at the end of the voyage or last voyage.

Calculate the NICs on all earnings, including leave pay, in the earnings period using the contribution rate in force at the end of the period.

If there has been a relevant change, for example change of category letter, there is more than one earnings period.

The first earnings period runs from the beginning of the voyage up to the date of change.

If there is more than one change, the second and subsequent earnings periods run from:

• the date of change up to the date of the next change; or

• end of the voyage plus any period of paid leave.

Calculate the contributions on all earnings including leave pay for each earnings period separately. Use the contribution rate in force at the end of each period.