Seafarers’ Wages Regulations 2024

Published on: 10 October 2024

Published by a

Specialist Tax Statutory Instruments

Article summary

SI 2024/1015: These Regulations are made to give effect to the provisions of the Seafarers’ Wages Act 2023 (SWA 2023), which provides that operators of frequent international services which call at UK ports must either provide a declaration that seafarers on these services are remunerated at a rate equivalent to the minimum wage under the National Minimum Wage Act 1998 (NMWA 1998) or pay a surcharge. They set out the administrative detail of the regime, including how the required rate of pay, the national minimum wage equivalent rate (NMWe) is calculated and how and when harbour authorities and operators must fulfil their functions under the SWA 2023. They come into force on 1 December 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Trusts and Inheritance Tax

Settlor-interested trusts

Settlor-interested trustsWhat is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor

14 Jul 2020 13:38 | Produced by Tolley Read more

Value Added Tax

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more

Spring Budget 2024

Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more

��˾��ҹ��