遣散費要不要填入報稅表內?

根據香港稅務法,所有僱主發給僱員的金錢或福利都要呈報, 而遣散費是一種僱主對僱員的賠償, 所以都是要呈報.
你需要在報稅表的4.1 (2)內第ii項24格中加上遣散費的金額, 再在(3)的26號格內扣回, 便說明此遣散費是可以扣回可計算之稅項, 即是說遣散費是免稅的.

根據香港稅則, 薪俸稅是:

"....on every person in respect of his income arising in or derived from Hong Kong from an office, employment or pension" (IRO s.8)

而 employment income 是指所有包括在 IRO s.9 (1) 內的一切收入, 簡單來說, 是和僱員的 service 有關.

遣散費應否包括在內, 取決於這些金額是否:
a) for the deprivation of rights (loss of job rather than for service); and
b) this arrangement was NOT included as a clause in the employment contract; and
c) the amount was calculated in accordance with the Employment Ordinance (not more than the required sum).

倘以上的答案皆"是" 的話, 則無需填報, 如有不明白, 稅局的電話查詢, 亦可以提供指引.

遣散費也是你收入的一部份，所以也要填入報稅表內。