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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Specific occupations & special groups: share fisherman

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Act 1998 section 43

A person employed as a master or a member of the crew of a fishing vessel who is paid, in respect of that employment, only by a share in the profits or gross earnings of the vessel does not qualify for the national minimum wage in respect of that employment.

This condition only applies to share fishermen whose whole income in respect of that employment is made up of a share of the profits from the catch. A fisherman who receives any payments in another form, such as a fixed wage, or has a standard contract of employment or other type of worker’s contract, will be entitled to the national minimum wage in the same way as other mariners and seafarers (NMWM06180).