NIM29018 - Special cases: Class 1 - mariners: DL contribution rates

Note: A new International NICs manual is under development and will be published in due course.

Regulation 121 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Primary and secondary Class 1 NICs in respect of a mariners earnings are normally payable at the same rates as would be applicable were the mariner an ordinary employed earner.

Secondary Class 1 NICs payable by the employer (see NIM29009 and NIM29012) are reduced (see Mariners’ contribution tables - CA42) where the mariner is a master or crew member on a foreign-going ship and:

• the payment of earnings is exclusively in respect of that employment; or
• the employment is partly on a foreign going ship and partly otherwise than on such a ship and the payment of earnings in respect of that employment is made during the employment on the foreign-going ship