As an employee, you will have to pay Class 1 contributions on your earnings Above the Lower Earnings Limit. Primary contributions count for benefit purposes.
Secondary contributions are usually payable by your employer (if they are in the UK) or the person who pays you your wages (if they are in the UK). Secondary contributions do not count for benefit purposes.
Where there is a secondary contributor in the UK, that person will deduct primary contributions from your earnings. (DN: Not sure whether to leave this bit in)
In the UK Shipping Industry, many ship operators use offshore companies and payroll agents. If you are a mariner you may not have a secondary contributor in the UK. If that is the case, you will need to pay your primary Class 1 contributions direct to the Inland Revenue, see I am about to start work with a new employer who doesn't operate PAYE. What do I have to do?
For full details on Class 1 contributions.
We have a special unit to advise mariners about National Insurance contributions. If you need additional information, you can contact us. If you want to email us.
You can write to us at this address:
Marine NICs
HM Revenue and Customs
15th Floor East wing
Ty Glas Road
Llanishen
Cardiff
CF14 5FP
You can also telephone us. The number you call depends on the first letter of your surname.
Surnames beginning |
Number to call |
|---|---|
A - B |
+44 (0)29 2032 6043 |
C-Da |
+44 (0)29 2032 6124 |
Db - Gl |
+44 (0)29 2032 6329 |
Go- K |
+44 (0)29 2032 6979 |
L - N |
+44 (0)29 2032 6302 |
O - SL |
+44 (0)29 2032 6042 |
SM - Z |
+44 (0)29 2032 6419 |
To help us to advise you about your personal contributions position we will
ask you to complete a Questionnaire giving information about you and the
ship you work on. You can find the Mariners'
Questionnaire (PDF 15K).
