工傷賠償是否作收入計?

工傷賠償是否當作收入計算，其實是要視乎工人的受傷程度。 如果個工人的受傷程度不足以令他永久失去工作能力, 那他得到的工傷賠償就會當作收入計算, 而且不能作扣稅之用; 相反來說, 如果個工人的受傷程度足以令他永久失去工作能力, 那他得到的工傷賠償就不會當作收入計算, 而且那屬於扣稅項目。

The double entry are shown as follow:
__________________________________
Situation 1: it is suitable for income

For empolyer:

Dr. Salary - compensation expenses
Cr. Bank

For employee:

Dr. Bank
Cr. Salary - compensation income
__________________________________
Situation 2: it is not suitable for income

For empolyer:

Dr. Sundry expenses
Cr. Bank

For employee:

Dr. Bank
Cr. Sundry income



而據我所知, 一般收入如:月薪達$5,000以上、雙糧、住屋津貼等經常性(基本)收入, 員工及公司才要供強積金。但工傷賠償屬非經常性項目, 所以我認為雙方都不用供強積金。不過為確保肯定性, 我覺得你都是上網找找相當資料吧!!

Compensation of disable is tax dedutible. It is not a income at all an no need to pay the MPF ( It is for salaries tax).

When receive the compensation from Insurance company.
DR Bank
CR Sundry Income

When pay to employee.

DR Sundry Income
CR Bank