NIM29002 - Special cases: Class 1 - mariners: introduction

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

Mariners, like overseas workers, are subject to territorial limitations. Where an insured person works outside the UK he may cease to be 바카라 사이트śgainfully employed in the UK바카라 사이트ť for National Insurance contributions (NICs) purposes subject to special cases (see special cases menu). The result is that there may be no liability to pay Class 1 NICs. In the absence of special rules, persons employed in the shipping industry would cease to be compulsorily insured when they left UK territorial waters. They would have to rely upon voluntary Class 2 or 3 NICs to maintain entitlement to the state pension.

To provide such social protection for UK based workers special rules apply to mariners and can be split into three categories

  • Domestic Legislation (DL) NIM29008
  • Members of the European Economic Area (EEA) NIM29003
  • Reciprocal Social Security Agreements (RA) NIM29006

Due to the complex nature of the legislation covering these workers, all work has been centralised. Where a mariner바카라 사이트™s NIC liability needs to be determined, refer the case to

Marine NICs
HM Revenue and Customs
15th Floor North wing
Ty Glas Road
Llanishen
Cardiff
CF14 5FP

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)