The subject of this paper is to define the term of salary and income and ,using the laws of Republic of Croatia, to determine precisely rights and obligations that croatian seafarers have. The purpose of this paper is to ponder thoroughly methods and decisions of salary payment to seafarers. It is essential to show all named before on a concrete example, so we could notice the diffirence between a salary that seafarers receives from croatian company and the one he recieves from foreign company. It is necessary to define the percentages for calculation of pension and health insurance, then determine rates and limits of tax and supertax which croatia seafarers has to pay. The specific thing about salary calculation when it comes to seafarers, is that in most cases seafarer himself after the disembark has to pay contributions in a specific way and in a certain amount thet is regulated by the law. Republic of Croatia strives to harmonization of its legislation to the legislation of European union, just like other members of European Union.