More about the special rules for EEA nationals

If you are:

• a national of an EEA country or
• are legally resident in the EU, and
• work on a UK flagged vessel

you will pay Class 1 National Insurance contributions and be eligible for certain Social Security benefits in the UK in the same way as a Mariner who is resident or domiciled in the UK.

If you have a valid form E101 from another Member State exempting you from UK contributions, then you do not pay in the UK.

Under European Community Regulations 1408/71 mariners are to be insured in the State where their vessel is flagged.

unless:

• the mariner has been posted to that vessel by an employer either in another EEA State or from a vessel flying the flag of another State
• A mariner is normally self-employed on a ship flying the flag of another EEA country and only temporarily works on a UK vessel
• the vessel is in a port of, or within territorial waters, of another EEA country and the mariner is not normally employed at sea or a crewmember. In this case they are subject to the legislation of that country.
• the mariner is resident in another EEA country and paid by an employer or other person whose registered office or place of business is also in that country, in which case they are subject to the contribution legislation of that country.

If you fall into one of these exemptions and are entitled to pay in a country other than the UK, the UK will require you to show us a form E101 (a certificate of insurability) from the country where you pay your contributions.

When you are required to pay Class 1 contributions in the UK you will be eligible for contributory Social Security benefits based on your contributions.