Chapter NIM29030

Published date11 April 2016
Record NumberNIM29030
CourtHM Revenue & Customs
Paragraph 9 of Schedule 3 of the Social Security (Categorisation of Earners) Regulations 1978

An amendment to Paragraph 9 of Schedule 3 of the Social Security (Categorisation of Earners) Regulations 1978 sets out the circumstances where the host employer provisions shall apply to a person who is a mariner.

Where a person is employed as a mariner, the host employer regulations can only apply where their duties are performed wholly or mainly in Category A, B, C or D waters.

‘Mariner’ means the same as in Regulation 115 of the Social Security Contributions Regulations 2001. This is the definition used in the rest of those Contributions Regulations.

Category A, B, C or D waters are defined in the Merchant Shipping (Categorisation of Waters) Regulations 1992...

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