請問在計算長期服務金時，員工那份薪金，是要先扣除強積金供款才計算？
即是：
月薪$ 10,000 每月強積金供款$ 1,000 服務年資 8年
$9,000 X 2/3 X 8年 = $ 48,000
還是不用先扣除強積金供款，亦即是：
$10,000 X 2/3 X 8年 = $ 53,333
請問大家那一個計算方法才正確呢？
長期服務金內員工薪金計法
2015-05-08 3:40 am
回答 (1)
2015-05-08 4:02 am
✔ 最佳答案
The second method (pre-MPF amount) is correct.However - please keep in mind that MPF in fact offsets the amount of Long Service Payment. So even the Long Service Payment is:
$10,000 X 2/3 X 8 years = $ 53,333
Given the employer's contribution of MPF is:
$10,000 X 5% X 12 months X 8 years = $ 48,000
So the net amount of Long Service Payment is $53,333-48,000=$5,333.
收錄日期: 2021-04-15 20:07:08
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20150507000051KK00091