单词 | Employer contribution |
释义 | 僱主供款 Employers are required to make contributions (5% of monthly salary of employee) towards the Mandatory Provident Fund Scheme for those employees employed for not less than 60 days (except for casual employees): Mandatory Provident Funds Scheme Ordinance (Cap 485) s 7A. Such contributions are deductible for taxation purposes: Inland Revenue Ordinance (Cap 112) s 16A. See also Employee contribution. 對於已僱用不少於60天的僱員(臨時僱員除外),僱主必須向強制性公積金作出相當於該僱員薪金的百分之五的供款:《強制性公積金計劃條例》(第485章)第7A條。此項供款可因應課稅而予以扣除:《稅務條例》(第112章)第16A條。另見 Employee contribution。 |
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