When would I be liable to pay National Insurance contributions in the UK?

You will be liable to pay Class 1 National Insurance contributions if any of the following applies:

• you work for or are paid by a UK based company
• you are serving in designated 'inshore' waters around the UK
• you are resident or domiciled in the UK and working on a vessel flying the UK flag

By special agreement with the Isle of Man, you will also be liable to pay UK National Insurance contributions for work done aboard any ship flying the Manx flag. Working on a British ship.

Under certain circumstances it is also possible to have UK liability for work done on a ship flying the flag of any foreign country if the ship is owned by a UK company. Working on a non-British ship.

If you serve in the UK sector of the North Sea there are special regulations if your work is connected to the oil or gas industries.

There are also special rules governing National Insurance contributions for those mariners who are European Economic Area (EEA) nationals or who are resident in another State within the EEA but who work on a UK flagged vessel. These countries are:

EEA (EU plus EFTA 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, Switzerland, Iceland, Liechtenstein , Norway, Romania and Bulgaria.

More about the special rules for EEA nationals.