我是HR員工, 最近公司有員工提出要求以租樓支出(員工自行租的)報稅.
公司之前未試過這樣做, 但由於此法不會增加公司支出, 故如可以想打算作為員工福利之一. 但當然要合法.
我想問, 填寫員工薪俸報稅單IR56B時, 步驟是否如下:
例: 當年員工收入50萬, 員工自行租樓支出10萬
1. 先將員工收入減去租金支出, 然後填在 "薪金/工資" 一項上, 即係填40萬.
2. 在12項內的 "由僱員付給業主的租金" 及 "由僱主發還給僱員的租金" 分別填上10萬.
3. 要求員工提供已打厘印的租約副本, 及所有交租收據正本, 以作證明.
還有沒有其它事項要做?
又如果稅局會審查時, 需提供甚麼證明?
需要在僱員合約上寫明嗎(即更改僱員合約)?
員工的租金支出計入報稅
2008-06-22 8:56 am
回答 (3)
2008-06-24 3:04 am
✔ 最佳答案
1) 最主要是需要改僱員合約! 那是很煩的!!2) 你要跟僱員合約支付薪金, 而且將其租金入絡員工租金.
3) 稅 是 40萬 x 110% = 44萬, 而那 6萬只少交最多9600元, 但所引起的 行政費卻遠超過此數
4) 別人會有樣學樣.
best regards,
Samson So
www.tripro.com.hk
2008-06-23 5:37 am
You have to be careful when you are making such a change in the current employment contract e.g. Implications to other terms of the contract, Long service payment, MPF etc..A legal advice should be obtained if in doubt.
You have to be aware that if the employee is splitting the salary into a part as a reimbursement of rent, this must be supported with a fully executed and stamped tenancy agreement. And, in principle, the residential address of the employee will be there as the employee is living in there. The rental income received by the landlord is liable to property tax. A property tax return must also be submitted to IRD.
If there is no tenancy agreement to support for the rent so paid, this is then regarded as a rental allowance. The total income $500,000 is liable to salary tax in the employee's file.
You have to be aware that if the employee is splitting the salary into a part as a reimbursement of rent, this must be supported with a fully executed and stamped tenancy agreement. And, in principle, the residential address of the employee will be there as the employee is living in there. The rental income received by the landlord is liable to property tax. A property tax return must also be submitted to IRD.
If there is no tenancy agreement to support for the rent so paid, this is then regarded as a rental allowance. The total income $500,000 is liable to salary tax in the employee's file.
2008-06-22 9:01 pm
Informations reported in 56B:
Salaries 500,000
Housing Allowance 100,000
Actually, the employee only charged for tax is 10% restricted to his total income
i.e.: $( 500,000 + 50,000 ) = $550,000
Salaries 500,000
Housing Allowance 100,000
Actually, the employee only charged for tax is 10% restricted to his total income
i.e.: $( 500,000 + 50,000 ) = $550,000
收錄日期: 2021-04-13 15:44:20
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