NIM29029 | Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - The Social Security (Categorisation of Earners) (Amendment No. 2) Regulation 2003

The Social Security (Categorisation of Earners) (Amendment No. 2) Regulation 2003

These regulations came into force on 13 October 2003 and apply to payments of earnings made on or after 13 October 2003.

They amend the Host Employer provisions to clarify that those provisions will apply where the employer is a mariner.

The Host Employer provisions will only apply where a mariner is employed by a foreign employer but performs his duties for a UK host employer and those duties are performed wholly or mainly in Category A, B, C or D waters.

The implication for offshore manning contracts is that where there is a host employer who has a place of business in the UK and the mariner is working wholly or mainly in Category A, B, C, or D waters, the host employer, not the contractual employer will be the secondary contributor and liable to pay NICs.

Where the mariner works wholly or mainly outside these waters, offshore manning arrangements will not be affected by the Host Employer Regulations.