When would I be liable to pay National Insurance contributions in the UK?
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 you
- work for or are paid by a UK based company, or
- are serving in designated ‘inshore’ waters around the UK, or
- are resident or domiciled in the UK and working on a vessel flying the UK ensign.
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 resident in another State within the European Economic Area [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*.
