假期薪金 meaning in Chinese

leave pay

Payment of salaries to the employee whilst he is on holidays constitutes part of his normal income and is taxable . we call this " leave pay "
雇员在假期收取的假期薪金是薪酬入息的一部分，统称为假期工资，须课薪俸税。
Cash in lieu of leave is by nature similar to the salaries paid when the employee takes leave . hence it is taxable . the employer must report it on i . r
这种假期折算现金的性质，类似雇员的假期薪金，所以须课薪俸税，而雇主亦应在i . r .表格第56f56g号内申报该等假期折算现金收益为须课税入息。
On termination of employment , he may take his entitlement leave before leaving . if , the employer asks the employee to forego his option to take leave and tops up the payment for his earned but untaken leave with a cash element as compensation , the topped - up element is in nature similar to leave pay and should be reported by the employer and the employee as taxable income . employees compensation arising from injury
这位雇员日后离职时，本可放取年假后才离职，如果雇主要求他放弃离职前享用年假，除了把累积而未享用的假期折现给他外，另发放款项以补偿他放弃享用年假的权利，则在此情况下所发放的补偿金，性质与假期薪金相同，应申报为应课税入息。