The Social Security (Contributions) Regulations 2001

Payments to be disregarded

123.—(1) Without prejudice to the generality of regulation 25 and Schedule 3, but subject to paragraph (2), for the purposes of earnings-related contributions, there shall be excluded from the computation of a person’s earnings any payment in respect of employment as a mariner which is—

(a) an interim payment of earnings by way of an advance;

(b) a payment to some other person of any part of such a mariner’s earnings allocated by him to that person;

(c) a payment of a special payment while sick abroad (as defined by the National Maritime Board).

(2) Nothing in sub-paragraph (a) or (b) of paragraph (1) shall be construed as preventing any sum deducted on account of any such payment as is specified in either of those sub-paragraphs from another payment of earnings being treated as comprised in those earnings.