| 单词 | Employee incentive scheme |
| 释义 | 僱員獎勵計劃 An arrangement by which employees of a company receive certain awards over and above their usual salary, often based on the performance of the company. Where an employee participates in a share option or profit sharing scheme, such a person’s status as an employee is not affected; but, if the company is sold, including the employee’s shares, such an employee may be viewed primarily as a vendor rather than an employee, even if the employer’s holding is small, in any context where such a distinction is relevant: Halsbury’s Laws of Hong Kong, Vol 10, Employment [145.007]. See also Employee benefit; Employee share scheme. 指公司的僱員收取多於其慣常薪金的確定獎勵，通常根據在公司裏的工作表現而定。如僱員參與股份認購權或盈利攤分計劃，則其作為僱員的地位將不受影響；但如該公司（包括該僱員的股份）被售出，則主要可此等僱員會被視為賣方，而非僱員，即使該僱員僅持有少量股份，但在任何方面此等識別有關：Halsbury’s Laws of Hong Kong, 第10冊, 僱傭，第[145.007]段。另見 Employee benefit; Employee share scheme。 |
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