The National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971

Return to be rendered by employer

7.   Every employer who makes any payment of emoluments to a seaman shall, within the time laid down in Regulation 6 of this Schedule for the payment of the graduated contributions, if any, which are deductible therefrom, render a return to the Collector in such form as may be authorised by the Commissioners of Inland Revenue showing as regards every payment of emoluments which he makes to the seaman—

(a) the seaman's name;

(b) the seaman's rank or rating and discharge book number;

(c) the seaman's National Insurance number;

(d) the total emoluments paid to the seaman by the employer for the period in respect of which the payment of emoluments is made;

(e) the number of employer's contributions which the employer is liable to pay under section 3 of the Act (which provides for the payment of weekly employer's contributions) in respect of the seaman for the period in respect of which the payment of emoluments is made;

(f) the total amount of graduated contributions which may be deducted from the emoluments otherwise than under paragraph (4A) of Regulation 4 of this Schedule.