會計問題 - taxable ?

[匿名]

2010-10-12 7:11 pm

The salaries tax liability of Mr. Yeung ?

Q1 : Mr. Yeung had been head-hunted by a rival company. On 15 February 2010, his employer paid him a lump sum of $200,000 for his agreement to stay and work for his employer.

Q2 : On 1 March 2010, Mr. Yeung signed a new contract of service with his employer. He was paid a sum of $700,000 in consideration of his entering into a restrictive covenant that he agreed not to join any company in the same industry after termination of his services with his employer.

回答 (1)

用戶2576

2010-10-12 7:47 pm

✔ 最佳答案

Sums paid strictly in accordance with the provisions of the Employment Ordinance (EO), a statutory obligation are not assessable to salaries tax. In your case 1 and 2, apparently, these are income received under the terms of the employment contract, a contract gratuity, and thus all taxable in principle.

See Q.16 in
http://www.ird.gov.hk/eng/faq/ctr.htm#a9

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