NIM29012 - Special cases: Class 1 - mariners: DL prescribed secondary contributor
Note: A new International NICs manual is under development and will be published in due course.
Regulation 122 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
Liability to pay secondary Class 1 NICs rests with the employer. If the employer of a mariner does not satisfy the residence or place of business conditions NIM29009 but the person who actually pays the mariner does satisfy the conditions then that person is treated as the secondary contributor.