cessation of payments 中文意思是什麼
cessation of payments
解釋
暫定支付-
Generally speaking, with the exception of a handful of exempt items e. g. payments in lieu of notice of termination of employment, compensation for injuries, payments specically exempted under the inland revenue ordinance, almost all payments made by the employer to the employee are taxable, regardless of whether the amount was paid according to or in excess of the terms of employment, and whether the amount was paid pre - commencement, post - cessation or during the course of employment
一般而言，除了代通知金工傷意外賠償和法例訂明不須課繳薪俸稅的收入等少數項目，因並非入息而無須當入息計稅之外，所有由僱主根據雇傭合約支付給雇員的款項和僱主自願超付的款項，均須課繳薪俸稅，不論該筆款項是在任職期間入職前或離職后支付的。
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