報稅salary 同 director fee有什麼分別

You have to check with your boss whether this is a director's fee or not. If this is a director's fee, there must be a meeting of directors and shareholders approving this kind of payment according to Hong Kong Companies Ordinance. If yes, then this must be stated in the employer's salary tax return as director's fee.
The major difference between salary and director's fee is salary is a contining payment like an ordinary staff while fee maybe a once-off payment as approved by the company in the meetings just because your boss is a director of the company.
There is no difference in the salary tax of your boss whether this is a fee or a salary. It is only a matter of principle as stated as above.

salary and director fee 兩者一樣, 只是字眼不同

視乎發錢給你老板的性質啦.
如果佢係真係在公司日常營運做野既, 個個月出糧, 一般都係 salary.
如果佢純粹係 董事身份 拿筆錢, 一般係 director fee.

匯訊會計 24小時熱線: 82061801(香港)
網站: http://www.info-pacific.com

(^_^)