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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—special categories of employment / E8.719 International aspects of NIC—airmen
Commentary

E8.719 International aspects of NIC—airmen

Personal and employment tax

Aircrew will frequently spend much of their time working outside the UK, so without specific deeming provisions they might fail to qualify as employed earners, which would mean no contribution liability and no benefit coverage in the UK. The contributions regulations treat airmen as a special class of earner (Class A) and therefore make special provision to ensure that an 'airman' is protected.

An 'airman' is a person who is, or has been, employed under a contract of service as a pilot, commander, navigator or other member of the crew of any aircraft or in any other capacity on board any aircraft where1:

  1. Ìý

    (a)ÌýÌýÌýÌý the employment in that other capacity is 'for the purposes of the aircraft or its crew or of any passengers or cargo or mails carried thereby'; and

  2. Ìý

    (b)ÌýÌýÌýÌý the contract is entered into in the UK with a view to its performance (in whole or in part) while the aircraft is in flight. Serving members of HM Forces are excluded as they are already covered by their own rules.

Subject

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