| 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. | Payment in lieu of notice
离职时收取的款项 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | Do i have to report in my tax return the long service payment , severance payment and payment in lieu of notice received upon termination of my employment
我离职时收到的长期服务金、遣散费及代通知金是否须要填报？ |
| 7. | Do i have to report in my tax return the long service payment , severance payment and payment in lieu of notice received upon termination of my employment
我离职时收到的长期服务金、遣散费及代通知金是否须要填报？ |
| 8. | On the other hand , the salary as substitute of the payment in lieu of notice by the employee to the employer is still regarded as assessable income of the employee
另一方面,雇员以薪金作为代通知金则仍被视为应课税入息,雇主为雇员填报时应包括这薪酬。 |
| 9. | Before you leave your current job , you shall give your employer the required length of notice for the termination of your employment contract or payment in lieu of notice
在离职前，你须根据终止雇佣合约的规定，给予雇主终止合约所需的通知期或代通知金。 |
| 10. | You do not have to report any payment in lieu of notice if such payment was made to you by reason of the employer s failure to give notice in accordance with the terms of the employment contract
如雇主没有按照合约订明的通知期限终止你的雇佣合约，而给你相等于通知期的工资作为代通知金，则这项补偿不用填报。 |
