SPM190500 | Special cases - foreign-going mariners

Mariners are not entitled to SMP/SAP if:

• they are employed on board a foreign-going ship and their earnings are paid exclusively for that employment

• their employer does not have a place of business in the Great Britain (GB) and Northern Ireland (NI)

• have been employed on a foreign-going ship:

• within the last 13 weeks, and

• remain employed by the same employer, and

• are not employed by anybody on terms which would stop them from returning to their employment on the foreign-going ship within13 weeks of leaving it.

Employers of foreign-going mariners pay a special rate of NICs.

Foreign-going mariners are not entitled to SSP if they are:

• employed on board a foreign-going ship and their earnings are paid exclusively for that employment, or

• employed on board a foreign-going ship and partly elsewhere and the earnings for that employment on the foreign-going ship are paid during that employment, or

• employed on board a foreign-going ship within the last 13 weeks, and

• remain employed by the same employer, and

• are not employed by anybody on terms which would stop them returning to their employment on the foreign-going ship within 13 weeks of leaving it.

Employers of foreign-going mariners are not liable to pay secondary (employer) Class 1 NICs.