NIM35005 | Special cases: share fishermen: Class 2 liability: working ashore

Regulation 115 of the Social Security Contributions Regulations 2001 (SI 2001 No. 1004)

A share fisherman remains liable for the special rate of Class 2 NICs even when they are not actually at sea, so long as they do not work in any other industry. They can only remain share fishermen and work ashore if they do not work in any other industry after they last fished.