NIM35005 - Special cases: share fishermen: Class 2 liability: working ashore
Regulation 115 of the Social Security Contributions Regulations 2001 (SI 2001 No. 1004)
A share fisherman remains liable for the special rate of Class 2 NICs even when they are not actually at sea, so long as they do not work in any other industry. »Ê¹ÚÌåÓýappy can only remain share fishermen and work ashore if they do not work in any other industry after they last fished.