SPM20245 - Statutory Maternity Pay (SMP) - Who is covered by the SMP Scheme

Foreign-going Mariners

Mariners are not entitled to SMP if:

• they are employed on board a foreign-going ship and their earnings are paid exclusively for that employment
• their employer does not have a place of business in the Great Britain (GB) and Northern Ireland (NI)
• have been employed on 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 from returning to their employment on the foreign-going ship within13 weeks of leaving it.

Employers of foreign-going mariners pay a special rate of NICs.