While it may seem that the common pirate is the only careers that will be of use aboard ship, nothing could be further from the truth. Any large ship is a complex entity, akin to a floating village with many different roles needed for it to operate. Those who command the ship, the officers have lives of privilege aboard the vessel, with access to private cabins, an officer’s mess and, on a pirate ship, an additional share of booty. Masters manage the running of a ship. They are often also officers but need not be. Masters often have aides in their roles known as mates; one should be careful not to confuse these with the officers of the same name.
Source: Warhammer Armies Project: Unofficial 9th Edition (v2.2)
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Masters and Idlers are upgrades for certain units, and should always be placed in the front rank if possible. They follow the rules for normal Command Group models, and may not be attacked separately. After the Champion, a Master or Idler is always the last model to be removed from a unit. You may have one Master and Idler of each sort for every Pirate Captain or Pirate Lord in your army.