The Merchant Shipping (Maintenance of Seamen's Dependants) Regulations 1972

Rules for asertaining net wages

5.  For the purposes of a retention notice, the net wages of a seaman (whether he is employed under a crew agreement or not) are the full amount of the wages due to him at the time of his discharge subject only to the deduction of—

(a) contributions under the National Insurance Act 1965, the National Insurance (Industrial Injuries) Act 1965, the National Insurance Act (Northern Ireland) 1966 and the National Insurance (Industrial Injuries) Act (Northern Ireland) 1966;

(b) income tax required to be deducted from the seaman's wages;

(c) any deduction which the employer is required to make from the wages paid to a seaman employed in a fishing vessel by an attachment of earnings order in accordance with the provisions of the Attachment of Earnings Act 1971 or any payment which the employer is required to make out of the wages of such a seaman by an attachment of earnings order in accordance with the provisions of the Magistrates' Courts Act (Northern Ireland) 1964 or the Judgments (Enforcement) Act (Northern Ireland) 1969;

(d) contributions to a fund or in respect of membership of a body declared by regulations under section 11(3) of the Merchant Shipping Act 1970 to be a fund or body to which section 11 applies;

(e) sums allotted by the seaman by allotment notes issued in accordance with regulations made under section 13 of the Merchant Shipping Act 1970 to—

(i) his spouse; or

(ii) any other person in respect of whom expenses are stated in a retention notice to be incurred by the responsible authority or to whom any payment forming part of those expenses is so stated to have been paid or to be payable; or

(iii) any other person known to the seaman's employer to have the custody of or the care of any child whom the seaman is liable to maintain; or

(iv) any responsible authority in respect of any such expenses (when ever incurred) as are specified in paragraphs (a) to (c) of regulation 4;

whenever payable; and any other sums so allotted which are payable before the retention notice is served;

(f) any sums (excluding loans) paid by the employer on account of a seaman's wages to or to the order of the seaman before the retention notice is served; and

(g) the amount of any liability to the employer incurred by the seaman before the retention notice is served in respect of canteen bills, goods supplied, radio or telephone calls and postage expenses.