Regulation 7 Mariners

In this regulation “foreign-going ship”, “home-trade ship” and “mariner” have the same meanings as in Case B of Part VIII of the Social Security (Contributions) Regulations (Northern Ireland) 1979^f1 and the expression “ship or vessel” within those expressions shall, except in paragraph (3), include hovercraft.

Subject to regulation 3, a mariner engaged in employment on board a home-trade ship with an employer who has a place of business within the United Kingdom shall be treated as an employee for the purposes of Part VI, notwithstanding that she may not be employed in Northern Ireland.

A mariner who is engaged in employment—

shall not be treated as an employee for the purposes of Part VI, notwithstanding that she may have been employed in Northern Ireland.