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Introduction

If you鈥檙e a mariner or seafarer the payment of your National Insurance contributions depends on a number of factors, including but not restricted to:

• where you鈥檙e legally resident or domiciled
• where your employer or the person who pays your wages is based
• where your vessel is registered
• where the owner/managing owner of the vessel is based
• where you work
• whether you work inside or outside UK waters
• the type of work you do
• agreements between the UK and other countries

Check your employment contract to see where your employer or the company that pays your wages, is based.

If you don鈥檛 know where your vessel is registered and this isn鈥檛 shown on your discharge book, you can check with your employer or master.

If you need to:

• check your National Insurance position
• check that you鈥檙e paying the correct amount
• pay voluntary contributions
• check the status of your employer
• claim a refund

you can complete the mariner鈥檚 National Insurance questionnaire or contact the HM Revenue and Customs (HMRC) Mariners Unit.

UK resident

National Insurance should be deducted from your pay by your employer if you work:

• for or are paid by a company based in the UK
• on a vessel registered in the UK for an employer based in the European Economic Area (EEA) or in a country that has a reciprocal agreement with the UK
• in the designated sector of the UK continental shelf on a vessel engaged in any activity in connection with the exploration and exploitation of natural resources

If you鈥檙e not paid through PAYE

A foreign employer will not usually deduct National Insurance contributions.

However, some foreign employers operate a PAYE scheme for the benefit of their employees and you can apply for a refund if:

• your employer is based outside the EEA in a country that doesn鈥檛 have a reciprocal agreement with the UK, or the terms of a reciprocal agreement with the UK doesn鈥檛 affect the National Insurance liability position
• your work is outside UK waters
• you work on a vessel registered outside the EEA in a country that doesn鈥檛 have a reciprocal agreement with the UK, or the terms of a reciprocal agreement with the UK doesn鈥檛 affect the National Insurance liability position

If you鈥檙e liable to pay National Insurance, but your employer doesn鈥檛 operate a PAYE scheme or make National Insurance contributions you can make payments direct to HMRC by contacting the HMRC Mariners Unit.

You can also make payments directly to HMRC if:

• you work on a vessel registered outside the UK, and
• your employer is based outside the UK, but the owner/managing owner of the vessel is based within the UK
• you entered into your contract in the UK

Contact the HMRC Mariners Unit if you have any queries.

Irregular payments

If you鈥檙e paid at irregular intervals (for example, you get a lump sum at the end of a voyage), you鈥檒l have to pay National Insurance contributions based on the number of weeks the voyage lasts. This includes all periods of paid leave at the end of the voyage.

You鈥檒l also be liable to pay National Insurance contributions on payments that may not be included in your general wages at the end of the pay period. These payments include:

• payments of bonuses
• commission
• allowances
• late payments
• leave pay

Voluntary contributions

If you鈥檙e not liable to pay National Insurance contributions, you may be able to make voluntary contributions towards certain benefits, including your State Pension.

Check whether you鈥檙e eligible to make voluntary contributions by completing the mariner鈥檚 questionnaire or contacting the HMRC Mariners Unit.

Social security in the EEA

If you鈥檙e a UK resident employed or paid by a company in the EEA and you work on an EEA registered vessel, your employer will make social security payments in the country where the vessel is registered.

If you鈥檙e paid by someone in the UK, you鈥檒l pay UK National Insurance contributions regardless of the ownership or where the vessel is registered. Payments made on behalf of a UK resident in an EEA country will count towards benefit and pension claims in the UK.

Example

A UK resident is employed by a Spanish company to work on a Belgian registered ship. The Spanish employer makes social security payments to the Belgian government, which then count towards his UK benefit and State Pension entitlements.

EEA resident

If your employer is in the EEA they will usually make social security contributions in the country where the ship you鈥檙e working on is registered.

If you鈥檙e paid by someone in the country where you are resident, you may have to pay social security contributions in that country.

If you work on a vessel engaged in any activity in connection with the exploration and exploitation of natural resources in the designated sector of the UK continental shelf, you鈥檒l pay National Insurance contributions in the UK.

Resident of a country with a reciprocal agreement with the UK

Some countries have reciprocal agreements with the UK about tax and social security. Depending on the agreement, you may have to pay UK National Insurance contributions when working on a vessel registered in the UK.

Working on the UK continental shelf

If you work on a vessel engaged in any activity in connection with the exploration and exploitation of natural resources in the designated sector of the UK continental shelf, you鈥檙e treated as working in the UK for National Insurance purposes.

Residents of other countries

Your employer will pay National Insurance contributions in the UK on your behalf if you:

• work for, or are paid by, a company based in the UK
• work on a vessel engaged in any activity in connection with the exploration or exploitation of natural resources in the designated sector of the UK continental shelf

To check your National Insurance liability, complete the mariner鈥檚 questionnaire.

Refunds and underpayments

If you think that you鈥檝e underpaid National Insurance contributions or you want to claim a refund for an amount you鈥檝e overpaid, complete the mariner鈥檚 questionnaire.