{"id":8160,"date":"2020-01-09T23:33:15","date_gmt":"2020-01-09T15:33:15","guid":{"rendered":"https:\/\/www.gallhk.com\/employment-update-hong-kong-salaries-tax-general-overview\/"},"modified":"2022-01-21T14:32:09","modified_gmt":"2022-01-21T06:32:09","slug":"hong-kong-salaries-tax-general-overview","status":"publish","type":"post","link":"https:\/\/www.gallhk.com\/cn\/hong-kong-salaries-tax-general-overview\/","title":{"rendered":"\u52b3\u8d44\u4e8b\u52a1\u7126\u70b9\u52a8\u6001: \u9999\u6e2f\u85aa\u4ff8\u7a0e\u6982\u8ff0"},"content":{"rendered":"\n

\"\" \u4e0b\u8f7d PDF<\/a><\/p>\n\n\n\n

\u96c7\u4e3b\u5411\u96c7\u5458\u652f\u4ed8\u85aa\u916c\u7684\u7a0e\u52a1\u5904\u7406\u53d6\u51b3\u4e8e\u6240\u4ed8\u6b3e\u9879\u7684\u6027\u8d28\u548c\u7279\u70b9\u3002<\/p>\n\n\n\n

\u6307\u5bfc\u96c7\u5458\u6536\u5165\u5f81\u7a0e\u7684\u4e3b\u8981\u6cd5\u5f8b\u662f\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\uff08\u82f1\u6587\u7b80\u5199\u4e3a\u201cIRO\u201d\uff09\u3002\u603b\u7684\u6765\u8bf4\uff0c\u5bf9\u4e00\u540d\u96c7\u5458\u800c\u8a00\uff0c\u5176\u5728\u9999\u6e2f\u4ea7\u751f\u6216\u4ece\u9999\u6e2f\u53d6\u5f97\u7684\u6536\u5165\uff0c\u90fd\u5e94\u5c31\u6309\u7167\u76f8\u5e94\u7684\u8bfe\u7a0e\u5e74\u5ea6\u7f34\u7eb3\u85aa\u4ff8\u7a0e\uff0c\u8bfe\u7a0e\u57fa\u7840\u4e3a\u96c7\u5458\uff08a\uff09\u5c31\u804c\u6216\u96c7\u4f63\u4ea7\u751f\u7684\u6536\u76ca\u548c\uff08b\uff09\u4efb\u4f55\u9000\u4f11\u91d1\u3002<\/p>\n\n\n\n

\u5173\u4e8e\u5177\u4f53\u54ea\u4e9b\u5185\u5bb9\u6784\u6210\u201c\u6536\u5165\u201d\uff0c\u5e76\u65e0\u8be6\u5c3d\u5b9a\u4e49\u3002\u4f46\u662f\uff0c\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7b2c 9 \u6761\u89c4\u5b9a\uff0c\u201c\u6536\u5165\u201d\u5305\u62ec\u5de5\u8d44\u3001\u85aa\u91d1\u3001\u4f11\u5047\u5de5\u8d44\u3001\u8d39\u7528\u3001\u4f63\u91d1\u3001\u5956\u91d1\u3001\u9000\u804c\u91d1\u3001\u4e34\u65f6\u6d25\u8d34\u548c\u8865\u8d34\uff0c\u4ee5\u53ca\u96c7\u5458\u5728\u52b3\u8d44\u5173\u7cfb\u7ec8\u6b62\u4e4b\u524d\u6216\u4e4b\u540e\u6536\u5230\u7684\u6b3e\u9879\uff08\u4f8b\u5982\uff0c\u5165\u804c\u5956\u91d1\u3001\u9000\u804c\u91d1\u6216\u5408\u540c\u671f\u6ee1\u916c\u91d1\uff09\u3002<\/p>\n\n\n\n

However, the Inland\nRevenue Department (\u201cIRD\u201d) does allow concessions on certain payments which are\nnot chargeable to tax including: <\/p>\n\n\n\n

  1. Severance payments made in accordance with the Employment\nOrdinance (\u201cEO\u201d);<\/li>
  2. Long service payments made in accordance with the EO; <\/li>
  3. Payments from a recognized provident fund upon termination\nof employment would be tax exempted up to a certain pre-determined limit;<\/li>
  4. Disability pensions;<\/li>
  5. Jury fees;<\/li>
  6. Employee compensation arising from injury; and<\/li>
  7. Depending on the circumstances, income derived by crew\nmembers of a ship or aircraft. <\/li><\/ol>\n\n\n\n

    Severance or Compensatory Payment(s) over and above the statutory entitlement (\u201cSSP\u201d)<\/strong><\/p>\n\n\n\n

    Whether or not an\nemployee can claim a tax exemption on any SSP will depend on the facts and\ncircumstances of why the employee is being paid an amount exceeding the statutory\nentitlement.<\/p>\n\n\n\n

    A persuasive factor for\nthe payment to be treated as exempt from tax is if it could be established that\nthe payment was not made for the employee\u2019s past, present or future services,\nbut as compensation for loss of office and\/or abrogation of rights. <\/p>\n\n\n\n

    Compensation for loss of office\nwould not normally be subject to salaries tax provided that the IRD is\nsatisfied that the nature of the payment is to compensate the employee for the\nloss of certain rights or benefits that would have been enjoyed by the employee\nhad the employment not been terminated. It is important to note that the IRD\nmay also give consideration to how the level of compensation has been\ncalculated. If the compensation payment is based on the actual loss or estimate\nof loss suffered by the employee, it is more likely that the IRD would accept\nthat such a payment should not be taxable. However, if the payment is related\nto number of years of services, it will likely be treated as taxable. <\/p>\n\n\n\n

    Moreover, if the payment was\nmade to compensate the employee complying with certain restrictions (for e.g. not\nto join any of the company\u2019s direct competitors or not to engage in certain\nactivities etc), it may be argued that such a payment does not arise from\nservices and is compensation for future losses and therefore should be treated\nas non-taxable.<\/p>\n\n\n\n

    Payments in lieu of notice<\/strong><\/p>\n\n\n\n

    Payments in lieu of\nnotice are income from employment and are not compensatory in nature. Accordingly,\nthey are generally subject to salaries tax.<\/p>\n\n\n\n

    Employer\u2019s reporting obligations<\/strong> <\/p>\n\n\n\n

    Although the payment of\nsalaries tax is solely the responsibility of the employee, it is important for\nemployers to comply with their reporting obligations.<\/p>\n\n\n\n

    An employer is required\nto file a Form IR56B for all its employees annually, particularising: <\/p>\n\n\n\n

    1. The employee\u2019s details (including the name, HKID\/Passport No.,\nresidential address\/postal address);<\/li>
    2. The employee\u2019s income details (including the periods of employment\nand the particulars of income); and<\/li>
    3. Whether a place of residence is provided to the employee.<\/li><\/ol>\n\n\n\n

      In addition, an employer is\nrequired to notify the IRD before the employee\u2019s employment is terminated by filing\nForm I.R.56F or Form I.R.56G where an employee intends to leave Hong Kong\nfollowing termination.<\/p>\n\n\n\n

      <\/div>\n\n\n\n

      \u82e5\u5b58\u5728\u52b3\u52a8\u6cd5\u76f8\u5173\u95ee\u9898\uff0c\u6b22\u8fce\u968f\u65f6\u8054\u7cfb\u5c39\u5b89\u7426\uff08andrearandall@gallhk.com \/ +852 3405 7688\uff09\u6216 \u738b\u5929\u60e0\uff08joniwong@gallhk.com \/ +852 3405 7616\uff09\u8fdb\u884c\u54a8\u8be2\u3002<\/p>\n\n\n\n

      <\/div>\n\n\n\n

      \u8054\u7cfb\u4eba:<\/h3>\n\n\n\n

      \u5c39\u5b89\u7426 (Andrea Randall), \u5408\u4f19\u4eba
      \u7535\u8bdd +852 3405 7630
      andrearandall@gallhk.com<\/p>\n\n\n\n

      \u738b\u5929\u60e0 (Joni Wong), \u5f8b\u5e08
      Tel +852 3405 7616
      joniwong@gallhk.com<\/p>\n\n\n\n

      <\/div>\n\n\n\n

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