| 单词 | Pension |
| 释义 | 退休金 1. A periodic payment payable to employees as retirement allowance. It includes any superannuation allowance, superannuation gratuity or similar payment: Companies Ordinance (Cap 32) s 161(3). For government officers who are eligible for pension under the Pensions Ordinance (Cap 89) s 2C, on their retirement from the public service under the circumstances prescribed, pension may be paid. The pension is calculated on the basis that for the officer holding an established office under the Government who has been in the service under the Government in a civil capacity for 10 years or more, is granted on retirement a pension at the annual rate of one six-hundredth of his pensionable emoluments for each complete month of his pensionable service under the Government: Pensions Regulations (Cap 89A) reg 4. 2. A periodic payment made in consideration of past services, an injury or loss sustained, or death. Where a member is permanently injured in the actual discharge of his duty, without his own serious and wilful misconduct; and on account of circumstances specifically attributable to the nature of his duty, and termination of his service is thereby necessitated or materially accelerated, he shall be granted an injury pension at the annual rate of the proportion of his annual pay at the date of his injury which is in direct proportion to the percentage of permanent impairment to his capacity to contribute to his own support as a result of his injury: Auxiliary Forces Pay and Allowances (Pensions) Regulation (Cap 254I) s 3. Where a member dies as a result of any injury received as above, in addition to a death gratuity (if any), a dependant pension is granted if he leaves his spouse and children, or if there are not any, to his dependant parents: s 6. For the surviving spouses and children of deceased public officers, or widows and orphans, they may receive pensions under Surviving Spouses’ and Children’s Pensions Ordinance (Cap 79) or Widows and Orphans Pensions Ordinance (Cap 94): Wong Leung See Lawrence v Wong Lo Lung Kwan [1985] 2 HKC 228. See also Annuity; Superannuation. 1.須付款予僱員作為退休津貼的定期付款。 退休金包括任何離職津貼、離職酬金或類似的款項：《公司條例》(第32章) 第161(3)條。 根據《退休金條例》(第89章)第2C條具有領取退休金資格的政府人員，在其從公務退職時可按照訂明的情況獲支付退休金。以下列的方法計算退休金：所有擔任政府設定職位，並以文職身分任職政府達10年或以上的人員，在其退休時得獲批予按以每年數額計算的退休金，即任職政府每滿一整月可獲批予六百分之一可供計算退休金的薪酬；任何未滿一整月的可供計算退休金的服務期，須作為一整月的分數計算：《退休金規例》(第89A章)第4條規例。 撫恤金 2.在顧及過去的服務、蒙受的傷害或損失、或死亡的情況下作出的定期付款。 凡隊員在以下情況受到永久性傷害：(a) 在實際履行其職責時；(b) 本身並無嚴重和故意的不當行為；及(c) 因可明確地歸因於其職責性質的情況引致傷害，而因此須終止其服務或在相當程度上導致其服務提前終止，則行政長官須批予該隊員受傷撫恤金，而該項受傷撫恤金是該隊員在受傷當日的年薪的某一比例的每年款額，而該比例須與該隊員因該宗受傷所遭受的引致其自立謀生的能力受損的永久性損傷的百分率成正比：《輔助隊薪酬及津貼(撫恤金)規例》(第254I章)第3條。凡隊員因在上述情況受傷而致死，則除批予死亡恩恤金(如有的話)外、如該已故隊員遺下配偶及子女，則須按規定批予撫恤金；或如該已故隊員沒有遺下配偶，則須按規定批予撫恤金給其供養父母：第 6條。如屬已故公職人員的尚存配偶及子女、或遺孀及孤兒，則可根據《尚存配偶及子女撫恤金條例》(第79章)或《孤寡撫恤金條例》(第94章)領取撫恤金：Wong Leung See Lawrence v Wong Lo Lung Kwan [1985] 2 HKC 228。 另見 Annuity; Superannuation。 n. |
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