National Insurance for mariners

You are defined as a 'mariner' if you are or have been employed under a contract of service as:

• a master or crew member of a hovercraft
• a master, crew member or radio officer of any ship
• a supernumerary - that is, a person employed on board a ship in any other capacity, as long as
  • the work is done for the ship, the crew or any passengers, cargo or mail carried by the ship
  • the contract of employment is entered into in the UK, and is intended to apply wholly or partly during the voyage

Frequently asked questions

• What are National Insurance contributions?
• How do I get a National Insurance number?
• When would I be liable to pay Class 1 National Insurance contributions?
• If I am not liable to pay National Insurance can I pay voluntary contributions?
• I am about to start work with a new employer who doesn’t operate PAYE. What do I have to do?
• I am liable to pay Class 1 National Insurance contributions. How much will it cost me?
• I think I have paid too much National Insurance, how do I claim a refund?
• I pay National Insurance to the UK. Am I covered overseas for healthcare and Social Security benefits?
• My shipmates don’t pay National Insurance contributions. Why should I?

Contact us

We have a special unit to advise mariners about National Insurance contributions. If you need additional information, you can contact us. If you want you can email us.

Or you can write to us at this address:
Marine NICs
HMRC
15th Floor North wing
Ty Glas Road
Llanishen
Cardiff
CF14 5FP

You can also telephone us on 02920 326821 (or +44 (0)29 2032 6821 for international dialing).

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.

Mariners' Questionnaire (PDF 55K).