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Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement.

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

»Ê¹ÚÌåÓýapp regulations provide a British ship means

• any ship or vessel belonging to Her Majesty; or
• any ship or vessel whose port of registry is a port in the United Kingdom; or
• a hovercraft which is registered in the United Kingdom.

If a person is employed as a mariner on a British ship and they are domiciled or resident in the UK they will have to pay Class 1 NICs.

»Ê¹ÚÌåÓýapp employer, or the person paying the wages, will also have to pay Class 1 NICs if they live in or have a place of business in the UK.

If the employer or the person paying the wages does not live in, or have a place of business in the UK, they will not have to pay Class 1 NICs.

If the mariner works wholly or mainly within Category A, B, C or D waters and their employer supplies them to work for a business in the UK, then the mariner may have a ‘host� employer who will be required to pay Class 1 NICs. See NIM33025 for an explanation of the Host employer Regulations.

If there is no employer, payer of wages, ‘hostâ€� employer or other secondary contributor in the UK to deduct the Class 1 NICs from pay via a PAYE scheme, then the mariner will need to pay their Primary NICs directly to HMRC. »Ê¹ÚÌåÓýappir contributions will still count for benefit.

Mariner not resident in the UK

»Ê¹ÚÌåÓýappre are special rules for mariners resident in another EEA State but working on a British flagged ship See NIM29003 if the person is resident, or the employer’s business is in the EEAT.

From 1 May 2010, an employer in another Member State of the European Union is treated as having a place of business in the UK for NICs and NICs rules apply to that employer, where their mariner has to pay Class 1 NICs.