There are special rules for mariners who work on ships flagged in the States of the European Economic Area (EEA). The EEA consists of European Union and European Free Trade Area countries:
Austria, France, Italy, Republic of Ireland, Belgium, Germany, Luxembourg, Spain, Denmark, Gibraltar, Netherlands, Sweden, Finland, Cyprus, Estonia, Slovakia, Greece, Malta, Latvia, Hungary, Portugal, Slovenia, Poland, Czech Republic, Lithuania, United Kingdom, Switzerland, Iceland, Liechtenstein, Norway, Romania and Bulgaria.
A mariner who works on a vessel flagged in one of the above States is insured in the State where the vessel is flagged and pays contributions to that State.
Unless:
The mariner is remunerated by an undertaking in the Member State where he resides. Where this is the case, the legislation of the Member State of residence applies. Under these rules, the person paying the remuneration is to be treated as the employer under the legislation that applies.
Where a mariner is insured in a Member State under the European rules, their employer is then treated as being registered or having a place of business in that Member State and has the employer obligations provided for under the legislation of that State, including paying contributions. Where an employer in another Member State employs a mariner who is insured in the UK, then they have to operate Class 1 National Insurance applying the same procedures as a UK employer.
Until they fully sign up to new simplified rules operating in the European Union these countries may still operate some other exceptions to the flag rule in relation to their vessels. If you require information about social security rules for vessels flagged in these countries, please contact our Marine National Insurance contributions unit for advice.
