General Healthcare System (GHS) amending law On 25 November 2022
(No.180), which deals with amendments to article 2 of the GHS Law, was released in the Republic's official gazette.
Amendments in Article 2
1) In order to exempt the emoluments of seafarers who are not permanent residents of the Republic from GHS contributions, the amended GHS Law modifies the definition of the term "emoluments." As a result, the following is the revised definition of "emoluments":
The word "emoluments."
(a) has the definition given to this term by the Social Insurance Law with respect to an employee but does not include the emoluments received by seafarers who are temporary residents of the Republic:
Given that, for the specific purpose of this Law, seafarers are likewise regarded as workers in inland navigation …»
2) The aforementioned amending GHS law also modifies the definition of "income" to exclude, among other things, gratuities or lump sums paid to staff in the general public, public, or private sector by plans, pension funds, or provident funds, in addition to any income derived from the sources listed in paragraphs (b) of subsections (1) and (2) of article 5 of the Income Tax Law in connection to salaried services of non-permanent resident seafarers of the Republic
For this reason, the latest definition of "income" is as follows:
« "Income" refers to any natural person's earnings from the sources listed in Article 5 of the Income Tax Law that are not emoluments or pensions. It also includes dividends as defined by the Special Defense Contribution Law but excludes any gratuity or lump sum paid to staff in the general public, public, or private sectors from Pension funds, Schemes, or Provident Funds, Schemes. It also contains any earnings from the sources listed or Article 5's paragraph (b) of subsections (1) and (2), respectively, of the Income Tax Law in connection to salaried services of Republic's non-permanent resident seafarers:
Taking that into account, for this Law's purpose, seafarers are also regarded as workers in inland navigation·…»
At last, the particular amending GHS law explains the term "seafarer" as «… anyone who serves as a worker on board a ship. This includes the captain as well∙.»