Where earnings-related contributions are assessed in respect of a mariner1, the employer must make a return to the NIC&EO, in respect of each such mariner, within 14 days after the end of the voyage period (see E8.291). From 6 April 2016 the return must be in such form as may be prescribed, and must include2:
- Ìý
(a)ÌýÌýÌýÌý the mariner's name, discharge book number and National Insurance number;
- Ìý
(b)ÌýÌýÌýÌý the earnings periods falling within the voyage
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