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单词 Wage
释义 工資
All remuneration, earnings, allowances (including travelling allowances and attendance allowances, attendance bonus, commission, and overtime pay), and tips and service charges, however designated or calculated, capable of being expressed in terms of money, payable to an employee in respect of work done or to be done under his contract of employment, but not including (1) the value of any accommodation, education, food, fuel, light, medical care or water provided by the employer; (2) any contribution paid by the employer on his own account to any retirement scheme; (3) any commission of a gratuitous nature or payable only at the discretion of the employer; (4) any attendance allowance or attendance bonus of a gratuitous nature or payable only at the discretion of the employer; (5) any travelling allowance of a non-recurrent nature; (6) any travelling allowance payable to the employee to defray actual expenses incurred by him by the nature of his employment; (7) the value of any travelling concession; (8) any sum payable to the employee to defray special expenses incurred by him by the nature of his employment; (9) any end of year payment, or any proportion thereof; (10) any gratuity payable on completion or termination of a contract of employment; or (11) any annual bonus, or any proportion thereof, of a gratuitous nature or payable only at the discretion of the employer: Employment Ordinance (Cap 57) s 2(1); Chow Wai Yee v Fong’s National Engineering Co Ltd [1996] 1 HKC 649, 2 HKLR 52. Good attendance bonus may be regarded as ‘wages’: Wong Ping Kong v Tai Hing Cotton Mill Ltd [1994] 2 HKLR 107 (CA). It also includes any sum that, by virtue of a contract of employment, is payable to an employee as a Lunar New Year bonus, but does not include any accrued holiday remuneration: Companies Ordinance (Cap 32) s 265(6). See also Income; Remuneration; Salary.
付給僱員作為該僱員根據其僱傭合約所做或將要做的工作而能以金錢形式表示的所有報酬、收入、津貼(包括交通津貼及勤工津貼、勤工花紅、佣金及超時工作薪酬)、小費及服務費,不論其名稱或計算方式,但不包括:(1)由僱主提供的居所、教育、食物、燃料、燈火、醫療或用水的價值;(2)僱主自行負責為退休計劃支付的供款;(3)屬賞贈性質或僅由僱主酌情付給的任何佣金;(4)屬賞贈性質或僅由僱主酌情付給的任何勤工津貼或勤工花紅;(5)屬非經常出現的性質的任何交通津貼;(6)支付因該工作的性質而由僱員招致的實際開銷而須付給該僱員的任何交通津貼;(7)任何交通特惠的價值;(8)僱員支付因其工作性質所招致的特別開銷而須付給該僱員的款項;(9)年終酬金或其部分;(10)於僱傭合約完成或終止時付給的酬金;或(11)屬賞贈性質或僅由僱主酌情付給的每年花紅或其部分:《僱僱條例》(第57章)第2(1)條;Chow Wai Yee v Fong’s National Engineering Co Ltd [1996] 1 HKC 649, 2 HKLR 52。可觀的勤工花紅可視為「工資」:Wong Ping Kong v Tai Hing Cotton Mill Ltd [1994] 2 HKLR 107(上訴庭)。「工資」包括憑藉僱傭合約而須支付予某僱員作為農曆新年花紅的任何款項,但不包括任何累算的假日薪酬:《公司條例》(第32章)第265(6)條。另見 Income; Remuneration; Salary。n.
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更新时间:2025/1/13 21:35:37