解讀香港終止雇傭合約後代通知金、長期服務金、遣散費

終止雇傭合約

雇主或雇員須給予對方適當的通知期或代通知金已終止雇傭合約。所需的通知期或代通知金如下:

雇傭情況通知期代通知金
在試用期内試用期内的首個月無須通知期無須代通知金
試用期内的第一個月后雇傭合約有明確規定依照合約訂明的通知期,但不少於7天如通知期是以日或星期為單位:=「每日平均工資」×「通知期內通常須付給僱員工資的日數」 如通知期是以月為單位:=「每月平均工資」×「通知期的月數」 
雇傭合約無明確規定不少於7天通知
無試用期/完成試用期的連續性合約雇傭合約有明確規定依照合約訂明的通知期,但不少於7天
雇傭合約無明確規定不少於1個月通知
 

**無試用期 / 完成試用期的非連續性合約,所需的通知期為議定的期限。

在終止僱傭合約時,僱主應支付的解僱補償一般包括未發放的工資、代通知金(如適用)、年假薪酬、年終酬金、長期服務金或遣散費(如適用)及其他僱傭合約內列明的款項。除遣散費外,僱主必須在僱傭合約終止後 7 天內支付僱員應得的解僱補償。遣散費的支付期限則為僱主接獲僱員所發出的追討遣散費通知書後 2 個月內。

僱主如果未能在僱傭合約終止日或合約到期日後7天內支付工資,須就尚未清付的款額支付利息給僱員。

**僱主如故意及無合理辯解而不依時支付解僱補償給僱員,可被檢控,一經定罪,最高可被罰款 35 萬元及監禁 3 年。

長期服務金

僱員按連續性合約受僱滿5年,並符合下列其中一項條件,可享有長期服務金:

被僱主解僱(但並不是因裁員或犯嚴重過失而被即時解僱);

在固定期限的合約期滿後不獲續約;

在職期間死亡;

獲發註冊醫生或註冊中醫發出指定的證明書,證明永久不適合擔任現時工作;

65 歲或以上辭職。

**僱主須在僱傭合約終止後 7 天內支付長期服務金給 僱員,支付給已故僱員的家屬的期限則另有規定。

**僱主如故意及無合理辯解而逾期不支付長期服務金給僱員,可被檢控,一經定罪,最高可被罰款 35 萬元及監禁 3 年。

**若僱主無合理辯解而逾期不支付長期服務金給已故 僱員的家屬,可被檢控,一經定罪,最高可被罰款 5 萬元。

遣散費

僱員按連續性合約受僱不少於 24 個月,並符合下列 其中一項條件,可享有遣散費:

因裁員而遭解僱;

在固定期限的合約期滿後,因裁員而不獲續約;

遭停工。

**僱主須在收到僱員以書面發出申索遣散費的通知後的 2 個月內支付遣散費。

**僱主如無合理辯解而拖延支付遣散費給僱員,可被 檢控,一經定罪,最高可被罰款 5 萬元。

長期服務金、遣散費的計算方法:

月薪雇員(最後1個月的全月工資* × 2/3)#× 可追溯的服務年資
日薪或件薪雇員(僱員最後工作的30個正常工作日中由僱員選任何18 天工資*)#× 可追溯的服務 年資

* 僱員亦可選擇以緊接其合約的終止日期前 12 個月的平均工資計算。(如僱員的僱傭合約是以代通知金的方式終止,僱員可選擇以緊接有關代通知金計至該日為止的日期前 12 個月的平均工資計算。)

# 以 $22,500 的三分之二(即 $15,000)為上限。

雇傭保障

僱員在下列情況下可向僱主提出僱傭保障的補償申索:

►  不合理解僱(僱員須按連續性合約受僱不少於 24 個月);

►  不合理更改僱傭合約條款(僱員須按連續性合約受僱);

►  不合理及不合法解僱。

僱主如非根據下列任何一項正當理由解僱僱員或更改 僱傭合約條款,便屬不合理:

► 僱員的行為;

► 工作所需的能力或資格;

►  裁員或其他真正的業務運作需要;

► 法例的規定;

► 其他實質理由。

僱傭保障的補償包括復職或再次聘用、終止僱傭金及 補償金。(補償金只適用於不合理及不合法解僱)

set up a company in Shenzhen

the city of Shenzhen, which is also known as the “Silicon Valley of Hardware”. The city’s ecosystem of entrepreneurs, talent, suppliers, and factories, which makes it an ideal place for hardware startups.

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Shenzhen is an excellent place to do business for the Chinese and global export markets. It has various advantages that make it a great place to start or expand a business. The city offers tax incentives, resources, and training for entrepreneurs, and helps businesses develop innovative technologies and products. There is also financial support available to help businesses grow.

Tax-Based Incentives

tax incentives in Guangdong–Hong Kong–Macao Greater Bay Area

Shenzhen is the core city of GBA, the local governments have implemented various policies to promote development, including tax incentives and fiscal subsidies, which are aimed at improving the business environment, Shenzhen offering convenient tax services, reducing tax liabilities, encouraging technological innovations, encouraging talent retention, and liberalizing the financial markets. These policies are intended to help Shenzhen enterprises cultivate value-creation and promote talent flow, logistics, capital flow, and information flow.

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Get operational support and entrepreneurial business training. Shenzhen provides a wide range of business training, resources and assistance programs are available to help businesses with everything from finding a mentor to taking products and services to a global marketplace.

The Greater Bay Area offers an array of preferential policies, subsidies and financial incentives in all key business aspects including investment, taxation, start-up, intellectual property and employment.

Innovation Support

Shenzhen offers resources designed to enable new and existing businesses to become more competitive through the use of innovative technologies. The Shenzhen SCI-TECH Innovation Bureau, which emphasize the importance of working with industry as a way to leverage Shenzhen’s technology strengths to produce new products. The city also offers other innovation development support resources, including financial incentives, to foster university collaboration, research and innovation.

Set up a 100% foreign-owned Limited Liability Company

There are steps to set up a company in Shenzhen:

  1. Get familiar with local authorities and institutions departments
  2. Choose your company name in Chinese
  3. Choose the legal entity of your company
  4. Appoint a company secretary
  5. Rent the registered address of your company
  6. Prepare the incorporation documents
  7. Submit to the Business License Registry
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If you have any questions about how your business can be a success in Shenzhen, please do contact us — it’s both our job and pleasure to assist.

Hong Kong Two-tiered Profits Tax Rates Regime

Hong Kong Two-tiered Profits Tax Rates Regime

What Is a Two-Tiered Tax Rate? The Two-Tiered Tax Rates Regime involves two profit tax rates. Under the new system, the first HK$2 million of a company’s profits are taxed at a lower profits tax rate of 8.25%, while profits above HK$2 million are taxed at the standard profits tax rate of 16.5%.

The profits tax rate for the first HK$2 million (US$250,000) of profits of corporations will be lowered to 8.25%. Profits above that amount will continue to be subject to the tax rate of 16.5%.

The hong Kong Two-Tiered Profit Tax has been implemented to support small and medium-sized enterprises. This will reduce the tax burden on enterprises, especially SMEs and startup enterprises, and will help foster a favorable business environment, drive economic growth, create job opportunities and enhance Hong Kong’s competitiveness.

However, if an entity has one or more connected entities, the two-tiered profits tax rates can only apply to one nominated entity among its connected entities. The others will not qualify for the two-tiered profits tax rates. 

Interest, gains or profits derived from qualifying debt instruments that are already subject to tax at half-rates under the existing provision will be excluded from the proposed two-tiered profits tax rates regime.

Management Accounts Services

Finance Management Accounting Services

We are one of the leaders in management accounting services, managing vital financial data and providing perfect solutions for the clients for the development of your respective business.

Forecasting and planning, performing variance analysis, reviewing and monitoring costs is done by our registered chartered accountants who will act as your finance director.

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Cash Reports
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We prepare all management accounts as per your requirement and deliver it as per agreed time lines.