Maritime Questions › Legal / Command
A long-serving crew member asks to be paid partly "off the books" in cash to reduce their tax liability, citing this as common practice on other yachts. How should the Master respond?
A. Agree, since it is the crew member's own tax affairs and not the Master's business
B. Decline — wages must be paid in accordance with the Seafarer Employment Agreement and applicable law; facilitating undeclared cash payments can expose the Master, the crew member and the company to legal and tax liabilities, and undermines MLC wage record requirements
C. Agree only if the amount is small
D. Refer the crew member to a tax advisor but otherwise proceed as requested
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A. The Master may only render assistance after receiving written authorisation from the company
B. The duty to render assistance does not apply if the persons are suspected irregular migrants — the Master may legally ignore them and continue on passage
C. The duty to render assistance to persons in distress at sea overrides immigration status considerations at the point of rescue; the Master must rescue and provide for their safety, while disembarkation arrangements and any immigration questions are a separate matter to be coordinated afterward with flag state, coastal state authorities and the company/DPA
D. Rendering assistance is discretionary and depends on whether the vessel has spare cabins
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A. False
B. True
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