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。 |
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