法律英语词汇“Golden handshake”的翻译、意思、用法、释义-法律词典

单词	Golden handshake
释义	豐厚離職金 A gratuity payment given or offered to employees as recognition of long service on retirement or inducement to motivate resignation or compensation for loss of employment by redundancy. It is a practice of the Inland Revenue Department that a lump sum long service payment made pursuant to the Employment Ordinance (Cap 57) upon termination of employment is exempted form salaries tax: D 38/94 (1994) 9 IRBRD 264; D 32/95 (1995) 10 IRBRD195. See also Ex gratia payment. 作為認可在長期服務後退休、或用作利誘僱員主動辭職、或作為因裁員遭解僱的損失賠償而給予僱員或向僱員提供的酬金款項。稅務局將在終止僱傭關係時根據《僱傭條例》（第57章）所作出的一筆長期服務金款項視為可獲豁免繳付入息稅：D 38/94 (1994) 9 IRBRD 264; D 32/95 (1995) 10 IRBRD195。另見 Ex gratia payment。
随便看	Judgment debtor Judgment in personam Judgment in rem Judicial Judicial case management Judicial Committee of the Privy Council Judicial discretion Judicial immunity Judicial independence Judicial inquiry Judicial intervention Judicially considered legislation Judicial method Judicial notice Judicial power Judicial proceeding Judicial review Judicial separation Judicial settlement Judiciary Jump bail Junior barrister Junk bond Juridical advantage Jurisdiction

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