[withdrawn] national insurance if you work at sea

Guidance NATIONAL INSURANCE IF YOU WORK AT SEA Find out about National Insurance if you're a mariner or seafarer, so you can pay the right amount and get a refund if you overpay. Get

emails about this page THIS GUIDANCE WAS WITHDRAWN ON 31 DECEMBER 2020 This page has been withdrawn because it’s out of date. Get a personalised list of actions and sign up for email updates

to find out when updated guidance is published. CONTENTS * Introduction * UK resident * If you’re not paid through PAYE * Voluntary contributions * Social security in the EEA * EEA resident

* Resident of a country with a reciprocal agreement with the UK * Working on the UK continental shelf * Residents of other countries * Refunds and underpayments Print this page INTRODUCTION

If you’re a mariner or seafarer the payment of your National Insurance contributions depends on a number of factors, including but not restricted to: * where you’re legally resident or

domiciled * where your employer or the person who pays your wages is based * where your vessel is registered * where the owner/managing owner of the vessel is based * where you work *

whether you work inside or outside UK waters * the type of work you do * agreements between the UK and other countries Although you may be considered as non-resident/not ordinarily resident

within the UK for Income Tax, you may still be regarded as resident within the UK for National Insurance purposes. Check your employment contract to see where your employer or the company

that pays your wages, is based. If you don’t know where your vessel is registered and this isn’t shown on your discharge book, you can check with your employer or master. If you need to: *

check your National Insurance position * check that you’re paying the correct amount * pay voluntary contributions * check the status of your employer * claim a refund you can complete the

mariner’s National Insurance questionnaire or contact the HM Revenue and Customs (HMRC) Mariners Unit. UK RESIDENT National Insurance should be deducted from your pay by your employer if you

work: * for or are paid by a company based in the UK * on a vessel registered in the UK for an employer based in the European Economic Area (EEA) or in a country that has a reciprocal

agreement with the UK * in the designated sector of the UK continental shelf on a vessel engaged in any activity in connection with the exploration and exploitation of natural resources IF

YOU’RE NOT PAID THROUGH PAYE A foreign employer will not usually deduct National Insurance contributions. However, some foreign employers operate a PAYE scheme for the benefit of their

employees and you can apply for a refund if: * your employer is based outside the EEA in a country that doesn’t have a reciprocal agreement with the UK, or the terms of a reciprocal

agreement with the UK doesn’t affect the National Insurance liability position * your work is outside UK waters * you work on a vessel registered outside the EEA in a country that doesn’t

have a reciprocal agreement with the UK, or the terms of a reciprocal agreement with the UK doesn’t affect the National Insurance liability position If you’re liable to pay National

Insurance, but your employer doesn’t operate a PAYE scheme or make National Insurance contributions you can make payments direct to HMRC by contacting the HMRC Mariners Unit. You can also

make payments directly to HMRC if: * you work on a vessel registered outside the UK, and * your employer is based outside the UK, but the owner/managing owner of the vessel is based within

the UK * you entered into your contract in the UK Contact the HMRC Mariners Unit if you have any queries. IRREGULAR PAYMENTS If you’re paid at irregular intervals (for example, you get a

lump sum at the end of a voyage), you’ll have to pay National Insurance contributions based on the number of weeks the voyage lasts. This includes all periods of paid leave at the end of the

voyage. You’ll also be liable to pay National Insurance contributions on payments that may not be included in your general wages at the end of the pay period. These payments include: *

payments of bonuses * commission * allowances * late payments * leave pay VOLUNTARY CONTRIBUTIONS If you’re not liable to pay National Insurance contributions, you may be able to make

voluntary contributions towards certain benefits, including your State Pension. Check whether you’re eligible to make voluntary contributions by completing the mariner’s questionnaire or

contacting the HMRC Mariners Unit. SOCIAL SECURITY IN THE EEA If you’re a UK resident employed or paid by a company in the EEA and you work on an EEA registered vessel, your employer will

make social security payments in the country where the vessel is registered. If you’re paid by someone in the UK, you’ll pay UK National Insurance contributions regardless of the ownership

or where the vessel is registered. Payments made on behalf of a UK resident in an EEA country will count towards benefit and pension claims in the UK. EXAMPLE A UK resident is employed by a

Spanish company to work on a Belgian registered ship. The Spanish employer makes social security payments to the Belgian government, which then count towards his UK benefit and State Pension

entitlements. EEA RESIDENT If your employer is in the EEA they will usually make social security contributions in the country where the ship you’re working on is registered. If you’re paid

by someone in the country where you are resident, you may have to pay social security contributions in that country. If you work on a vessel engaged in any activity in connection with the

exploration and exploitation of natural resources in the designated sector of the UK continental shelf, you’ll pay National Insurance contributions in the UK. RESIDENT OF A COUNTRY WITH A

RECIPROCAL AGREEMENT WITH THE UK Some countries have reciprocal agreements with the UK about tax and social security. Depending on the agreement, you may have to pay UK National Insurance

contributions when working on a vessel registered in the UK. WORKING ON THE UK CONTINENTAL SHELF If you work on a vessel engaged in any activity in connection with the exploration and

exploitation of natural resources in the designated sector of the UK continental shelf, you’re treated as working in the UK for National Insurance purposes. RESIDENTS OF OTHER COUNTRIES Your

employer will pay National Insurance contributions in the UK on your behalf if you: * work for, or are paid by, a company based in the UK * work on a vessel engaged in any activity in

connection with the exploration or exploitation of natural resources in the designated sector of the UK continental shelf To check your National Insurance liability, complete the mariner’s

questionnaire. REFUNDS AND UNDERPAYMENTS If you think that you’ve underpaid National Insurance contributions or you want to claim a refund for an amount you’ve overpaid, complete the

mariner’s questionnaire. SIGN UP FOR EMAILS OR PRINT THIS PAGE Get emails about this page Print this page Contents