In Croatian law, the crew of the board consists of the captain and other crew member who boarded the ship and are the part of the crew list. Croatian sailors sail on Croatian ships registered in the Croatian register of ships, but also on ships under the flag of other countries in all seas of the world. The collective agreement determines the rights and obligations of seafarers. The captain of the ship, who commands the crew and all other crew member on board, also plays a very important role. He is responsible for safety and order on board, has public authority and represents the company. Furthermore, it is important to point out certain specifics in the taxation of seafarers. Namely, seafarers operating in international navigation are obliged, to file an income tax return, while seafarers in Croatia should be able to choose the payment of mandatory contributions during their annual leave. Finally, it is important to emphasize that the maritime labor market is increasingly attracting new members, and seafarers in national navigation can potentially become part of the international seafarers' labor market, in line with their rights and obligations.