SPM10260 – Statutory Sick Pay (SSP) - Who is covered by the SSP Scheme

Mariners

Home Trade Mariners

Home trade mariners are covered by the SSP scheme in the same way as other UK employees.

Foreign-going Mariners

Foreign-going mariners may pay primary (employee) Class 1 NICs to protect their NICs record but, as their employers are not liable to pay secondary (employer) Class 1 NICs on their earnings, they are not entitled to SSP if they are:

• employed on board a foreign-going ship and their earnings are paid exclusively for that employment, or
• employed on board a foreign-going ship and partly elsewhere and the earnings for that employment on the foreign-going ship are paid during that employment, or
• employed on board a foreign-going ship within the last 13 weeks, and
  
  
• • remain employed by the same employer, and
  • are not employed by anybody on terms which would stop them returning to their employment on the foreign-going ship within 13 weeks of leaving it.