I am about to start work with a new employer who doesn’t operate PAYE. What do I have to do?

If your employer does not operate PAYE, you are responsible for paying your contributions directly to us.

If you have to pay Class 1 contributions you will pay via a “Direct Payments National Insurance” scheme.

If you are not required to pay Class 1 contributions we can tell you about paying voluntary contributions.

We will give you advice on how to do this when you complete the mariner questionnaire (PDF 17K). Your contributions will count towards benefits and State Pension.