| 单词 | Employee contribution |
| 释义 | 僱員供款 1. Payment to a superannuation fund by an employee, for the purpose of providing superannuation for the employee in the future, normally payable upon the retirement, redundancy, or death of the employee. 2. The Construction Industry Training Authority may require its employees to make contributions for the purpose of providing for the pensions, gratuities, benefits and payments referred to the Industrial Training (Construction Industry) Ordinance (Cap 317) s 13(1). 3. Employees employed for not less than 60 days (except for casual employees) are required to make contributions (5% of monthly salary) towards the Mandatory Provident Fund Scheme: Mandatory Provident Funds Scheme Ordinance (Cap 485) s 7A. Such contributions are deductible for taxation purposes: Inland Revenue Ordinance (Cap 112) s 16A. 1.為將來可向有關僱員提供離職金而由該僱員向離職基金所作出的款項，該筆款項通常在該僱員退休、被解僱或死亡時須繳付。 2. 建造業訓練局可要求僱員作出供款以提供根據《工業訓練（建造業）條例》（第317章）第13(1)條所提述的退休金、酬金、利益及款項。3. 已獲聘不少於60天的僱員（臨時僱員除外）必須向強制性公積金作出供款（相當於該僱員薪金的5 %）：《強制性公積金計劃條例》（第485章）第7A條。此等供款可因應課稅而予以扣除：《稅務條例》（第112章）第16A條。 |
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