单词 | Earnings |
释义 | 收入/收益/盈利 1. The pay or remuneration a worker receives under a contract for work. 2. In relation to Employees’ Compensation claims, any wages paid in cash to the employee by the employer; any privilege or benefit which is capable of being estimated in money and includes the value of any food, fuel, or quarters supplied to the employee by the employer if as a result of the accident the employee is deprived of such food, fuel or quarters; any overtime payments or other special remuneration for work done, whether by way of bonus, allowance or otherwise, if of constant character or for work habitually performed and including tips if the employment is of such a nature that the habitual giving and receiving thereof is open and notorious and is recognised by the employer. However the following are not included: remuneration for intermittent overtime; casual payments of a non-recurrent nature; the value of a travelling allowance; the value of any travelling concession; a contribution paid by the employer of an employee towards any pension or provident fund; a sum paid to an employee to cover any special expenses entailed on him by the nature of his employment: Employees’ Compensation Ordinance (Cap 282) s 3; Halsbury’s Laws of Hong Kong, Vol 10, Employment [145.075]. Remuneration derived from a sideline business and not in respect of work performed under the employment contract comes within the definition of ‘earnings’: Madam Leung Ho v Hong Kong Macao Hydrofoil Co Ltd (DCWCC 190/82, unreported). As to the method of calculating earnings: Employees’ Compensation Ordinance (Cap 282) s 11. See also Income; Remuneration; Wage. 1.在工作合約下任何工作者所得的工資或報酬。 2. 就有關僱員補償的申索而言,指僱主以現金付給僱員的任何工資,以及可作金錢估值的任何優惠或利益,包括僱員因意外而失去享有的任何由僱主所提供的食物、燃料或宿舍的價值;亦指超時工作付款或所作工作的其他特別酬金,不論是以花紅、津貼或其他形式發放,而屬固定性質者或為慣常執行的工作而發放者,而受僱從事的工作因其性質以致慣性地給予和收取小費的習慣是公開和公認,並得僱主認可的,則亦包括小費。但並不包括間歇性超時工作的酬金、臨時非經常性得款、交通津貼的價值、交通特惠的價值、僱主為僱員的退休金或公積金所分擔的供款或付給僱員以應付其受僱從事工作的性質所需的特別開支的款項:《僱員補償條例》(第282章)第3條;Halsbury’s Laws of Hong Kong, 第10冊,僱傭,第[145.075]段。由副業而並非在僱傭合約下所完成的工作所取得的報酬亦符合「入息」的定義之內:Madam Leung Ho v Hong Kong Macao Hydrofoil Co Ltd (WCC 190/1982,未經彙報)。計算收入的方法:《僱員補償條例》(第282章)第11條。另見 Income; Remuneration; Wage。n. |
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