# The Social Security (Contributions) Regulations 2001, Regulation 119: Modification of section 9(2) of the Act


(1) As respects earnings paid to or for the benefit of a mariner for employment as such in any employment specified in paragraph (2), being employment which by virtue of regulation 118 is treated as employed earner’s employment, from the figure specified as the secondary percentage in section 9(2) of the Act there shall be subtracted 0.5 per cent and section 9 of the Act shall be modified accordingly.
(2) The employment referred to in paragraph (1) is employment as a master or member of the crew of a ship where—
(a) the employment is on a foreign-going ship and the payment of earnings is exclusively in respect of that employment; or
(b) the employment is partly on a foreign-going ship and partly otherwise than on such a ship and the payment of earnings in respect of that employment is made during the employment on the foreign-going ship.
(3) In this regulation the word “employment” includes any period of leave, other than leave for the purpose of study, accruing from the employment.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/119 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.