| 1. | Long service payment , severance payment and payment in lieu of notice
长期服务金遣散费及代通知金 |
| 2. | Wages in lieu of notice if any
代通知金(如适用) |
| 3. | Payment in lieu of notice
离职时收取的款项 |
| 4. | In lieu of notice
代替事先通知 |
| 5. | Salaries for 1 month are taxable . 7 days payment in lieu of notice is exempt
收取1个月的薪金须要课税，但收取7日代通知金则无须课税。 |
| 6. | Salaries for 15 months are taxable . the payment in lieu of notice is exempt
收取15个月的薪金须要课税，但收取1个月代通知金则无须课税。 |
| 7. | The ex - gratia payment included arrears of wages , wages in lieu of notice and severance payment
该批特惠款项包括欠薪、代通知金及遣散费。 |
| 8. | Wages in lieu of notice of up to one month s wages or $ 22 , 500 , whichever is the less ; and
代通知金，付款最高限额为22 , 500元或一个月工资，两者以较少者为准；以及 |
| 9. | Payment in lieu of notice - no need to report if paid in accordance with the employment ordinance or employment contract
根据雇佣条例或雇佣合约支付给雇员的解雇代通知金，无须申报。 |
| 10. | Furthermore , for tax purposes , you cannot claim to deduct the salary in lieu of notice paid by you as your expense
此外，代通知金并非可扣除支出，所以亦不能在评税时从应课税入息中扣减。 |
