{"id":23333,"date":"2026-03-11T18:38:22","date_gmt":"2026-03-11T10:38:22","guid":{"rendered":"https:\/\/www.workstem.com\/hk\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2026-03-13T12:54:13","modified_gmt":"2026-03-13T04:54:13","slug":"hk-final-payroll-calculation-payment-in-lieu-annual-leave-pro-rata-bonus","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/hk\/blog\/hk-final-payroll-calculation-payment-in-lieu-annual-leave-pro-rata-bonus\/","title":{"rendered":"\u96e2\u8077\u5c3e\u7ce7\u8a08\u7b97\uff1a\u4ee3\u901a\u77e5\u91d1\u3001\u672a\u653e\u5e74\u5047\u3001\u6bd4\u4f8b\u82b1\u7d05\u4e00\u6b21\u641e\u6e05"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>\u6587\u7ae0\u76ee\u9304<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"\u5c3e\u7ce7\u662f\u4ec0\u9ebc\uff1f\u7531\u54ea\u5e7e\u90e8\u5206\u7d44\u6210\uff1f\">\u5c3e\u7ce7\u662f\u4ec0\u9ebc\uff1f\u7531\u54ea\u5e7e\u90e8\u5206\u7d44\u6210\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"\u96e2\u8077\u65e5\u85aa\u8a08\u7b97\uff1aADW\u662f\u95dc\u9375\">\u96e2\u8077\u65e5\u85aa\u8a08\u7b97\uff1aADW\u662f\u95dc\u9375<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"\u4ee3\u901a\u77e5\u91d1\uff08Payment in Lieu of Notice\uff09\u8a08\u7b97\">\u4ee3\u901a\u77e5\u91d1\uff08Payment in Lieu of Notice\uff09\u8a08\u7b97<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"\u672a\u653e\u53d6\u5e74\u5047\u85aa\u916c\u8a08\u7b97\">\u672a\u653e\u53d6\u5e74\u5047\u85aa\u916c\u8a08\u7b97<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-4\" ><a href=\"###\"title=\"\u6bd4\u4f8b\u82b1\u7d05\/\u5e74\u7d42\u916c\u91d1\u8a08\u7b97\">\u6bd4\u4f8b\u82b1\u7d05\/\u5e74\u7d42\u916c\u91d1\u8a08\u7b97<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-5\" ><a href=\"###\"title=\"\u5c3e\u7ce7\u8a08\u7b97\u6d41\u7a0b\u8207\u5be6\u4f8b\uff08\u60c5\u5883\u984c\uff09\">\u5c3e\u7ce7\u8a08\u7b97\u6d41\u7a0b\u8207\u5be6\u4f8b\uff08\u60c5\u5883\u984c\uff09<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-6\" ><a href=\"###\"title=\"\u5f37\u7a4d\u91d1\uff08MPF\uff09\u6700\u5f8c\u5b89\u6392\">\u5f37\u7a4d\u91d1\uff08MPF\uff09\u6700\u5f8c\u5b89\u6392<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-7\" ><a href=\"###\"title=\"\u96e2\u8077\u5c3e\u7ce7\u5e38\u898bFAQ\">\u96e2\u8077\u5c3e\u7ce7\u5e38\u898bFAQ<\/a><\/li><\/ol>\r\n\t\t\t<\/div><\/div>\r\n\t\t\t<script>\r\n\t\t\t$(function(){\r\n\t\t\t\tvar contIdxHeight = $('#post-index-inner').height()+20;\r\n\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t$('#post-index-close').on('click',function(){\r\n\t\t\t\t\tif($('#post-index-inner').height()>20) {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',0);\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top',0);\r\n\t\t\t\t\t} else {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top','20px');\r\n\t\t\t\t\t}\r\n\t\t\t\t});\r\n\t\t\t\t$('.post-index-item').on('click',function(){\r\n\t\t\t\t\tvar tt=$(this).data('tt');\r\n\t\t\t\t\tscrollPosition(document.getElementById(tt));\r\n\t\t\t\t});\r\n\t\t\t});\t\r\n\t\t\t<\/script><div class='post-content-full'><p>\u6bcf\u5e74\u5e74\u5c3e\u6216\u5e74\u982d\uff0c\u90fd\u662f\u54e1\u5de5\u8fad\u8077\u8f49\u5de5\u7684\u9ad8\u5cf0\u671f\u3002\u5c0dHR\u548c\u50f1\u4e3b\u800c\u8a00\uff0c\u8655\u7406\u54e1\u5de5\u96e2\u8077\u6700\u982d\u75db\u3001\u4ea6\u6700\u5bb9\u6613\u51fa\u932f\u7684\u74b0\u7bc0\uff0c\u83ab\u904e\u65bc\u8a08\u7b97\u5c3e\u7ce7\uff08Final Payment\uff09\u3002<\/p>\n<p>\u300cLast Day\u4fc2\u6708\u4e2d\uff0c\u4eba\u5de5\u9ede\u8a08\uff1f\u300d\u300c\u54e1\u5de5\u4ef2\u6709\u672a\u653e\u5605\u5927\u5047\uff0c\u8981\u88dc\u5e7e\u591a\u9322\uff1f\u300d\u300c\u5982\u679c\u54e1\u5de5\u5514\u505a\u6eff\u901a\u77e5\u671f\uff0c\u4ee3\u901a\u77e5\u91d1\u9ede\u6263\uff1f\u300d\u300c\u5e74\u5c3e\u8fad\u8077\uff0c\u4ef2\u6709\u7121\u82b1\u7d05\uff1f\u300d<\/p>\n<p>\u6839\u64da\u300a\u50f1\u50ad\u689d\u4f8b\u300b\uff0c\u50f1\u4e3b\u5fc5\u9808\u5728\u5408\u7d04\u7d42\u6b62\u5f8c7\u65e5\u5167\u652f\u4ed8\u6240\u6709\u5c3e\u7ce7\uff0c\u903e\u671f\u5373\u5c6c\u9055\u6cd5\uff0c\u6700\u9ad8\u53ef\u88ab\u7f70\u6b3eHK$350,000\u53ca\u76e3\u79813\u5e74\u3002\u672c\u6587\u5c07\u70ba\u4f60\u8a73\u7d30\u62c6\u89e3\u5c3e\u7ce7\u76844\u5927\u7d44\u6210\u90e8\u5206\uff0c\u4e26\u63d0\u4f9b\u6e05\u6670\u8a08\u7b97\u516c\u5f0f\u53ca\u5e38\u898b\u60c5\u5883\uff0c\u52a9\u4f60\u7cbe\u6e96\u5408\u898f\uff0c\u9060\u96e2\u52de\u8cc7\u7cfe\u7d1b\u3002<\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">\u5c3e\u7ce7\u662f\u4ec0\u9ebc\uff1f\u7531\u54ea\u5e7e\u90e8\u5206\u7d44\u6210\uff1f<\/h2>\n<p>\u5c3e\u7ce7\u4e26\u975e\u55ae\u7d14\u662f\u96e2\u8077\u7576\u6708\u7684\u4eba\u5de5\uff0c\u800c\u662f\u6307\u50f1\u54e1\u96e2\u8077\u6642\uff0c\u50f1\u4e3b\u9808\u652f\u4ed8\u7684\u4e00\u5207\u5c1a\u6b20\u6b3e\u9805\u7684\u7e3d\u548c\u3002\u4e3b\u8981\u5305\u62ec\u4ee5\u4e0b4\u5927\u5143\u7d20\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u7d44\u6210\u90e8\u5206<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u8aaa\u660e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1. \u672a\u767c\u653e\u7684\u5de5\u8cc7<\/td>\n<td>\n<p style=\"text-align: center;\">\u7531\u6700\u5f8c\u4e00\u6b21\u51fa\u7ce7\u65e5\u81f3\u6700\u5f8c\u5de5\u4f5c\u65e5\uff08Last Day\uff09 \u671f\u9593\uff0c\u5c1a\u672a\u652f\u4ed8\u7684\u85aa\u91d1\u3001\u4f63\u91d1\u3001\u6d25\u8cbc\u3001\u52a0\u73ed\u8cbb\u7b49\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2. \u4ee3\u901a\u77e5\u91d1 (Payment in Lieu of Notice)<\/td>\n<td>\n<p style=\"text-align: center;\">\u82e5\u50f1\u54e1\u6216\u50f1\u4e3b\u672a\u8db3\u901a\u77e5\u671f\u800c\u7d42\u6b62\u5408\u7d04\uff0c\u9808\u652f\u4ed8\u7684\u8ce0\u511f\uff08\u901a\u5e38\u7531\u63d0\u51fa\u96e2\u8077\u4e00\u65b9\u652f\u4ed8\uff09\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3. \u672a\u653e\u53d6\u7684\u5e74\u5047\u85aa\u916c<\/td>\n<td>\n<p style=\"text-align: center;\">\u5c07\u50f1\u54e1\u7d2f\u7a4d\u4f46\u672a\u653e\u53d6\u7684\u6709\u85aa\u5e74\u5047\uff0c\u6298\u7b97\u6210\u73fe\u91d1\u652f\u4ed8\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4. \u5e74\u7d42\u916c\u91d1\/\u6bd4\u4f8b\u82b1\u7d05<\/td>\n<td>\n<p style=\"text-align: center;\">\u8996\u4e4e\u5408\u7d04\u689d\u6b3e\uff0c\u54e1\u5de5\u53ef\u80fd\u4eab\u6709\u6309\u6bd4\u4f8b\u8a08\u7b97\u7684\u5e74\u7d42\u82b1\u7d05\u6216\u96d9\u7ce7\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b64\u5916\uff0c\u50f1\u4e3b\u9084\u9808\u8655\u7406\u597d\u5f37\u7a4d\u91d1\uff08MPF\uff09 \u7684\u6700\u5f8c\u4f9b\u6b3e\uff0c\u4ee5\u53ca\u6e96\u5099\u597d\u50f1\u50ad\u5408\u7d04\u7d42\u6b62\u4fe1\u548c\u5831\u7a05\u8868\u683c\uff08IR56B\uff09\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">\u96e2\u8077\u65e5\u85aa\u8a08\u7b97\uff1aADW\u662f\u95dc\u9375<\/h2>\n<p>\u8a08\u7b97\u672a\u767c\u653e\u5de5\u8cc7\u3001\u4ee3\u901a\u77e5\u91d1\u548c\u5e74\u5047\u85aa\u916c\u6642\uff0c\u7d93\u5e38\u6703\u7528\u5230\u6bcf\u65e5\u5e73\u5747\u5de5\u8cc7\uff08ADW\uff09\u3002\u6839\u64da\u300c713\u689d\u4f8b\u300d\uff0cADW\u4e26\u975e\u7c21\u55ae\u5730\u5c07\u6708\u85aa\u9664\u4ee530\uff0c\u800c\u662f\u63a1\u7528\u4ee5\u4e0b\u516c\u5f0f\uff1a<\/p>\n<p><em><strong>ADW = [\u5168\u85aa\u6536\u5165 \u2013 \u975e\u5168\u85aa\u6536\u5165] \/ 365 \u2013 [\u975e\u5168\u85aa\u6536\u5165\u7684\u5929\u6578]<\/strong><\/em><\/p>\n<p><strong>\u5168\u85aa\u6536\u5165\uff1a<\/strong>\u54e1\u5de5\u5728\u5de5\u4f5c\u65e5\u7372\u5f97\u7684\u5168\u984d\u85aa\u91d1\u3002<\/p>\n<p><strong>\u975e\u5168\u85aa\u6536\u5165\uff1a<\/strong>\u54e1\u5de5\u5728\u5de5\u4f5c\u65e5\u672a\u7372\u5f97\u5168\u984d\u85aa\u91d1\uff0c\u4f8b\u5982\u75c5\u5047\u3001\u7522\u5047\u3001\u4f8d\u7522\u5047\u7b49\u6309\u6bcf\u65e5\u5e73\u5747\u5de5\u8cc7\u76844\/5\u652f\u4ed8\u3002\u5982\u679c\u6709\u66f4\u591a\u975e\u5168\u85aa\u652f\u4ed8\uff0c\u5982\u4f11\u606f\u65e5\u3001\u6cd5\u5b9a\u5047\u671f\u3001\u5e74\u5047\u7b49\uff0c\u4e5f\u6703\u7b97\u4f5c\u975e\u5168\u85aa\u6536\u5165\u3002<\/p>\n<p><strong>\u975e\u5168\u85aa\u6536\u5165\u7684\u5929\u6578\uff1a<\/strong>\u5728\u5de5\u4f5c\u65e5\u672a\u7372\u5f97\u5168\u984d\u85aa\u91d1\u7684\u5929\u6578\u3002<\/p>\n<h3>\u00a0\u5be6\u4f8b\uff1a\u8a08\u7b97\u96e2\u8077\u7576\u6708\u672a\u767c\u653e\u5de5\u8cc7<\/h3>\n<p>\u80cc\u666f\uff1a<\/p>\n<ul>\n<li>\u54e1\u5de5\u5c0f\u660e\uff0c\u6708\u85aa$18,000\uff08\u4f11\u606f\u65e5\u6709\u85aa\uff09\uff0c\u65bc2026\u5e743\u670815\u65e5\u96e2\u8077\u3002<\/li>\n<li>\u4e0a\u4e00\u6b21\u51fa\u7ce7\u65e5\u70ba2\u670828\u65e5\uff08\u5df2\u652f\u4ed82\u6708\u5168\u6708\u85aa\u91d1\uff09\u3002<\/li>\n<li>\u9700\u8a08\u7b973\u67081\u65e5\u81f33\u670815\u65e5\uff08\u517115\u5929\uff09\u7684\u5de5\u8cc7\u3002<\/li>\n<li>\u7d93\u8a08\u7b97\uff0c\u5c0f\u660e\u7684ADW\u70ba $600\/\u5929\uff08\u5047\u8a2d\u5df2\u6309713\u689d\u4f8b\u6b63\u78ba\u8a08\u7b97\uff0c\u4e14\u7121\u9808\u5254\u9664\u671f\u9593\uff09\u3002<\/li>\n<\/ul>\n<p>\u8a08\u7b97\uff1a<\/p>\n<p>\u672a\u767c\u653e\u5de5\u8cc7=ADW\u00d7\u5de5\u4f5c\u65e5\u6578=$600\u00d715=$9,000<\/p>\n<p>\u672a\u767c\u653e\u5de5\u8cc7=ADW\u00d7\u5de5\u4f5c\u65e5\u6578=$600\u00d715=$9,000<\/p>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">\u4ee3\u901a\u77e5\u91d1\uff08Payment in Lieu of Notice\uff09\u8a08\u7b97<\/h2>\n<p>\u7576\u4efb\u4f55\u4e00\u65b9\u7d42\u6b62\u5408\u7d04\u6642\uff0c\u82e5\u6c92\u6709\u7d66\u4e88\u5408\u7d04\u898f\u5b9a\u7684\u901a\u77e5\u671f\uff0c\u6216\u901a\u77e5\u671f\u4e0d\u8db3\uff0c\u4fbf\u9808\u5411\u5c0d\u65b9\u652f\u4ed8\u4ee3\u901a\u77e5\u91d1\u3002<\/p>\n<h3>\u4ee3\u901a\u77e5\u91d1\u8a08\u7b97\u8868<\/h3>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u60c5\u6cc1<\/td>\n<td style=\"text-align: center;\">\u8a08\u7b97\u516c\u5f0f<\/td>\n<td>\n<p style=\"text-align: center;\">\u5099\u8a3b<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6708\u85aa\u50f1\u54e1<\/td>\n<td style=\"text-align: center;\">ADW \u00d7 \u901a\u77e5\u671f\u4e0d\u8db3\u65e5\u6578<\/td>\n<td>\n<p style=\"text-align: center;\">\u4f8b\u5982\u901a\u77e5\u671f\u70ba1\u500b\u6708\uff0c\u4f46\u53ea\u7d66\u4e887\u65e5\u901a\u77e5\uff0c\u5247\u9700\u88dc\u56de23\u65e5\u7684ADW\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u65e5\u85aa\/\u4ef6\u85aa\u50f1\u54e1<\/td>\n<td style=\"text-align: center;\">\u50f1\u54e1\u5728\u904e\u53bb12\u500b\u6708\uff08\u6216\u53d7\u50f1\u671f\uff09\u6bcf\u65e5\u5e73\u5747\u8cfa\u53d6\u7684\u5de5\u8cc7 \u00d7 \u901a\u77e5\u671f\u4e0d\u8db3\u65e5\u6578<\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8\u610f\uff1aADW\u9808\u6309713\u689d\u4f8b\u65b9\u6cd5\u8a08\u7b97\uff0c\u4e0d\u80fd\u76f4\u63a5\u4ee5\u300c\u6708\u85aa \u00f7 \u7576\u6708\u65e5\u6578\u300d\u8a08\u7b97\u3002<\/p>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">\u672a\u653e\u53d6\u5e74\u5047\u85aa\u916c\u8a08\u7b97<\/h2>\n<p>\u50f1\u54e1\u96e2\u8077\u6642\uff0c\u5982\u6709\u672a\u653e\u53d6\u7684\u6709\u85aa\u5e74\u5047\uff0c\u50f1\u4e3b\u5fc5\u9808\u4ee5\u5de5\u8cc7\u4ee3\u66ff\u3002\u8a08\u7b97\u65b9\u6cd5\u5982\u4e0b\uff1a<\/p>\n<h3>\u61c9\u5f97\u5e74\u5047\u65e5\u6578\u8a08\u7b97\uff08\u6309\u670d\u52d9\u5e74\u671f\uff09<\/h3>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u53d7\u50f1\u60c5\u6cc1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u53ef\u4eab\u6709\u7684\u6709\u85aa\u5e74\u5047\u65e5\u6578<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u53d7\u50f1\u6eff12\u500b\u6708\u6216\u4ee5\u4e0a<\/td>\n<td style=\"text-align: center;\">\u6309\u5408\u7d04\u898f\u5b9a\u7684\u5e74\u5047\u65e5\u6578\uff08\u4f8b\u598218\u5929\uff09\uff0c\u6e1b\u53bb\u5df2\u653e\u53d6\u65e5\u6578\uff0c\u8a08\u7b97\u5269\u9918\u65e5\u6578\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u53d7\u50f1\u6eff3\u500b\u6708\u4f46\u4e0d\u6eff12\u500b\u6708<\/td>\n<td style=\"text-align: center;\">\u8a72\u5047\u671f\u5e74\u53ef\u4eab\u6709\u7684\u5e74\u5047\u65e5\u6578 \u00d7 \u53d7\u50f1\u65e5\u6578 \u00f7 365<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u53d7\u50f1\u5c11\u65bc3\u500b\u6708<\/td>\n<td style=\"text-align: center;\">\u7121\u6b0a\u4eab\u6709\u6709\u85aa\u5e74\u5047<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u5e74\u5047\u85aa\u916c\u8a08\u7b97\u516c\u5f0f<\/h3>\n<p>\u5e74\u5047\u85aa\u916c=ADW\u00d7\u672a\u653e\u53d6\u7684\u6709\u85aa\u5e74\u5047\u65e5\u6578<\/p>\n<p>\u5e74\u5047\u85aa\u916c=ADW\u00d7\u672a\u653e\u53d6\u7684\u6709\u85aa\u5e74\u5047\u65e5\u6578<\/p>\n<p>\u4f8b\u5b50\uff1a \u5c0f\u660e\u5e74\u85aa\u5047\u70ba12\u5929\uff0c\u96e2\u8077\u6642\u5c1a\u67095\u5929\u672a\u653e\uff0c\u5176ADW\u70ba$600\uff0c\u5247\u4ed6\u53ef\u7372\u5e74\u5047\u85aa\u916c $3,000\uff08$600 \u00d7 5\uff09\u3002<\/p>\n<h2 id=\"title-idx-4\" class=\"icon-anchor\">\u6bd4\u4f8b\u82b1\u7d05\/\u5e74\u7d42\u916c\u91d1\u8a08\u7b97<\/h2>\n<p>\u9019\u662f\u5c3e\u7ce7\u8a08\u7b97\u4e2d\u6700\u5177\u722d\u8b70\u7684\u90e8\u5206\uff0c\u53d6\u6c7a\u65bc\u5408\u7d04\u9ede\u5beb\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u5408\u7d04\u689d\u6b3e<\/td>\n<td style=\"text-align: center;\">\u8a08\u7b97\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5408\u7d04\u8a02\u660e\u6709\u56fa\u5b9a\u5e74\u7d42\u916c\u91d1\uff08\u5982\u96d9\u7ce7\uff09<\/td>\n<td style=\"text-align: center;\">\u50f1\u4e3b\u901a\u5e38\u9808\u6309\u96e2\u8077\u524d\u53d7\u50f1\u65e5\u6578\uff0c\u652f\u4ed8\u6309\u6bd4\u4f8b\u8a08\u7b97\u7684\u5e74\u7d42\u916c\u91d1\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5408\u7d04\u8a02\u660e\u70ba\u300c\u914c\u60c5\u6027\u82b1\u7d05\u300d<\/td>\n<td style=\"text-align: center;\">\u50f1\u4e3b\u6709\u6b0a\u6c7a\u5b9a\u662f\u5426\u767c\u653e\uff0c\u4ee5\u53ca\u767c\u653e\u91d1\u984d\u3002\u5373\u4f7f\u54e1\u5de5\u5728\u6d3e\u767c\u82b1\u7d05\u524d\u8fad\u8077\uff0c\u4e00\u822c\u7121\u6b0a\u8ffd\u8a0e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5408\u7d04\u7121\u8a02\u660e\uff0c\u4f46\u516c\u53f8\u6709\u6046\u5e38\u6d3e\u767c\u7d00\u9304<\/td>\n<td style=\"text-align: center;\">\u53ef\u80fd\u69cb\u6210\u300c\u6163\u5e38\u505a\u6cd5\u300d\uff0c\u54e1\u5de5\u6709\u6a5f\u6703\u63d0\u51fa\u7533\u7d22\uff0c\u6700\u7d42\u8996\u4e4e\u5408\u7d04\u8a6e\u91cb\u53ca\u6cd5\u5ead\u5224\u6c7a\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"title-idx-5\" class=\"icon-anchor\">\u5c3e\u7ce7\u8a08\u7b97\u6d41\u7a0b\u8207\u5be6\u4f8b\uff08\u60c5\u5883\u984c\uff09<\/h2>\n<h3>\u60c5\u5883\uff1a\u54e1\u5de5\u8fad\u8077\uff0c\u901a\u77e5\u671f\u4e0d\u8db3<\/h3>\n<ul>\n<li>\u54e1\u5de5\u8cc7\u6599\uff1a\u963f\u5f37\uff0c\u6708\u85aa$24,000\uff08\u4f11\u606f\u65e5\u6709\u85aa\uff09\uff0c\u5165\u80772\u5e74\uff0c\u5e74\u504712\u5929\u3002<\/li>\n<li>\u96e2\u8077\u7d30\u7bc0\uff1a\n<ul>\n<li>\u5408\u7d04\u901a\u77e5\u671f\uff1a1\u500b\u6708<\/li>\n<li>\u905e\u4fe1\u65e5\u671f\uff1a2026\u5e744\u670810\u65e5\uff08\u6253\u7b975\u67089\u65e5Last Day\uff09<\/li>\n<li>\u50f1\u4e3b\u540c\u610f\u8b93\u4ed6\u63d0\u65e9\u65bc4\u670820\u65e5\u96e2\u8077\uff0c\u4e0d\u8db3\u901a\u77e5\u671f\u65e5\u6578\u7531\u4ed6\u652f\u4ed8\u4ee3\u901a\u77e5\u91d1\u3002<\/li>\n<li>\u963f\u5f37\u5c1a\u67094\u5929\u5e74\u5047\u672a\u653e\u3002<\/li>\n<li>\u516c\u53f8\u6709\u96d9\u7ce7\uff0812\u6708\u767c\u653e\uff09\uff0c\u5408\u7d04\u8a02\u660e\u6309\u6bd4\u4f8b\u8a08\u7b97\u3002<\/li>\n<li>\u7d93713\u8a08\u7b97\uff0c\u963f\u5f37\u7684ADW\u70ba $800\/\u5929\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>\u5c3e\u7ce7\u8a08\u7b97\u6b65\u9a5f\uff1a<\/h3>\n<ol>\n<li>\u8a08\u7b97\u672a\u767c\u653e\u5de5\u8cc7<\/li>\n<\/ol>\n<ul>\n<li>\u4e0a\u6b21\u51fa\u7ce7\uff1a3\u670831\u65e5\uff08\u5df2\u4ed83\u6708\u5168\u85aa\uff09<\/li>\n<li>\u9700\u4ed84\u67081\u65e5\u81f34\u670820\u65e5\uff08\u517120\u5929\uff09\u5de5\u8cc7<\/li>\n<li>\u672a\u767c\u653e\u5de5\u8cc7 = $800 \u00d7 20 = $16,000<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\u8a08\u7b97\u4ee3\u901a\u77e5\u91d1\uff08\u7531\u963f\u5f37\u652f\u4ed8\uff09<\/li>\n<\/ol>\n<ul>\n<li>\u901a\u77e5\u671f\u4e0d\u8db3\u65e5\u6578\uff1a\u75314\u670821\u65e5\u81f35\u67089\u65e5\uff0c\u5171 19\u5929<\/li>\n<li>\u4ee3\u901a\u77e5\u91d1 = $800 \u00d7 19 = $15,200<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\u8a08\u7b97\u672a\u653e\u5e74\u5047\u85aa\u916c<\/li>\n<\/ol>\n<ul>\n<li>\u672a\u653e\u5e74\u5047\u85aa\u916c = $800 \u00d7 4\u5929 = $3,200<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\u8a08\u7b97\u6bd4\u4f8b\u82b1\u7d05<\/li>\n<\/ol>\n<ul>\n<li>\u96d9\u7ce7\u91d1\u984d\uff1a$24,000<\/li>\n<li>2026\u5e74\u53d7\u50f1\u65e5\u6578\uff081\u67081\u65e5\u81f34\u670820\u65e5\uff09\uff1a31+28+31+20 = 110\u5929<\/li>\n<li>\u6bd4\u4f8b\u82b1\u7d05 = $24,000 \u00d7 (110\/365) \u2248 $7,233<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\u8a08\u7b97\u7e3d\u5c3e\u7ce7\uff08\u50f1\u4e3b\u61c9\u4ed8\u6de8\u984d\uff09<\/li>\n<\/ol>\n<p>\u7e3d\u5c3e\u7ce7=\u672a\u767c\u653e\u5de5\u8cc7+\u5e74\u5047\u85aa\u916c+\u6bd4\u4f8b\u82b1\u7d05\u2212\u4ee3\u901a\u77e5\u91d1<\/p>\n<p>\u7e3d\u5c3e\u7ce7=\u672a\u767c\u653e\u5de5\u8cc7+\u5e74\u5047\u85aa\u916c+\u6bd4\u4f8b\u82b1\u7d05\u2212\u4ee3\u901a\u77e5\u91d1<\/p>\n<p>=$16,000+$3,200+$7,233\u2212$15,200=$11,233<\/p>\n<p>=$16,000+$3,200+$7,233\u2212$15,200=$11,233<\/p>\n<h2 id=\"title-idx-6\" class=\"icon-anchor\">\u5f37\u7a4d\u91d1\uff08MPF\uff09\u6700\u5f8c\u5b89\u6392<\/h2>\n<p>\u8a08\u7b97\u5c3e\u7ce7\u5f8c\uff0c\u7dca\u8a18\u8981\u8655\u7406\u6700\u5f8c\u4e00\u671f\u7684MPF\u4f9b\u6b3e\u3002<\/p>\n<ul>\n<li>\u4f9b\u6b3e\u984d\uff1a\u50f1\u4e3b\u53ca\u50f1\u54e1\u5404\u9808\u6309\u300c\u6709\u95dc\u5165\u606f\u300d\u76845% \u4f9b\u6b3e\u3002<\/li>\n<li>\u6709\u95dc\u5165\u606f\u7bc4\u570d\uff1a\u5305\u62ec\u5c3e\u7ce7\u4e2d\u7684\u6240\u6709\u5de5\u8cc7\u3001\u4f63\u91d1\u3001\u82b1\u7d05\u3001\u6d25\u8cbc\u3001\u5e74\u5047\u85aa\u916c\u7b49\u3002\u4ee3\u901a\u77e5\u91d1\u4e0d\u5c6c\u65bc\u300c\u6709\u95dc\u5165\u606f\u300d\uff0c\u7121\u9808\u4f9b\u6b3e\u3002<\/li>\n<li>\u6700\u9ad8\u53ca\u6700\u4f4e\u5165\u606f\u6c34\u5e73\uff1a\n<ul>\n<li>\u6700\u4f4e\u6709\u95dc\u5165\u606f\uff1a\u6bcf\u6708 $7,100\uff08\u4f4e\u65bc\u6b64\u6578\u7121\u9808\u4f9b\u6b3e\uff0c\u4f46\u50f1\u4e3b\u4ecd\u9808\u70ba\u9023\u7e8c\u53d7\u50f160\u65e5\u4ee5\u4e0a\u7684\u50f1\u54e1\u4f9b\u6b3e5%\uff09\u3002<\/li>\n<li>\u6700\u9ad8\u6709\u95dc\u5165\u606f\uff1a\u6bcf\u6708 $30,000\uff08\u8d85\u904e\u6b64\u6578\uff0c\u50f1\u4e3b\u53ca\u50f1\u54e1\u4f9b\u6b3e\u5747\u4ee5$30,000\u8a08\u7b97\uff0c\u5373\u5404\u81ea\u6700\u591a\u4f9b\u6b3e$1,500\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 id=\"title-idx-7\" class=\"icon-anchor\">\u96e2\u8077\u5c3e\u7ce7\u5e38\u898bFAQ<\/h2>\n<p><strong>Q1\uff1a\u516c\u53f8\u6700\u9072\u8981\u5e7e\u6642\u51fa\u5c3e\u7ce7\uff1f<\/strong><\/p>\n<p>A\uff1a \u6839\u64da\u300a\u50f1\u50ad\u689d\u4f8b\u300b\uff0c\u50f1\u4e3b\u5fc5\u9808\u5728\u50f1\u50ad\u5408\u7d04\u7d42\u6b62\u65e5\uff08Last Day\uff09\u5f8c\u76847\u65e5\u5167\u652f\u4ed8\u6240\u6709\u5c3e\u7ce7\u3002\u9072\u4e00\u65e5\u90fd\u5c6c\u9055\u6cd5\u3002<\/p>\n<p><strong>Q2\uff1a\u54e1\u5de5\u5728\u8a66\u7528\u671f\u5167\u8fad\u8077\uff0c\u901a\u77e5\u671f\u662f\u591a\u4e45\uff1f<\/strong><\/p>\n<p>A\uff1a \u5982\u5408\u7d04\u7121\u8a02\u660e\uff0c\u5247\u8a66\u7528\u671f\u9996\u6708\u8fad\u8077\u7121\u9700\u901a\u77e5\u671f\u6216\u4ee3\u901a\u77e5\u91d1\uff1b\u8a66\u7528\u671f\u6eff1\u500b\u6708\u5f8c\uff0c\u5247\u9808\u4e0d\u5c11\u65bc7\u5929\u901a\u77e5\u3002\u5982\u5408\u7d04\u8a02\u660e\u8f03\u9577\u901a\u77e5\u671f\uff0c\u5247\u4f9d\u5408\u7d04\u3002<\/p>\n<p><strong>Q3\uff1a\u5982\u679c\u516c\u53f8\u7528\u300c\u82b1\u7d05\u300d\u4fc2\u914c\u60c5\u6027\u70ba\u7531\uff0c\u5b8c\u5168\u5514\u767c\u6bd4\u4f8b\u82b1\u7d05\uff0c\u4fc2\u54aa\u4e00\u5b9a\u5408\u6cd5\uff1f<\/strong><\/p>\n<p>A\uff1a \u8996\u4e4e\u5408\u7d04\u689d\u6b3e\u3002\u5982\u5408\u7d04\u5beb\u660e\u300c\u914c\u60c5\u300d\u4e14\u7121\u5217\u660e\u8a08\u7b97\u65b9\u6cd5\uff0c\u516c\u53f8\u6709\u6b0a\u4e0d\u767c\u3002\u4f46\u82e5\u516c\u53f8\u6709\u56fa\u5b9a\u767c\u653e\u96d9\u7ce7\u7684\u689d\u6b3e\u6216\u591a\u5e74\u6046\u5e38\u505a\u6cd5\uff0c\u5373\u4f7f\u5beb\u300c\u914c\u60c5\u300d\uff0c\u6cd5\u5ead\u4ecd\u53ef\u80fd\u88c1\u5b9a\u54e1\u5de5\u6709\u6b0a\u6309\u6bd4\u4f8b\u6536\u53d6\u3002<\/p>\n<p><strong>Q4\uff1a\u54e1\u5de5\u53ef\u4ee5\u7528\u672a\u653e\u5605\u5e74\u5047\u9ece\u62b5\u92b7\u901a\u77e5\u671f\u55ce\uff1f<\/strong><\/p>\n<p>A\uff1a \u4e0d\u53ef\u4ee5\u3002\u5e74\u5047\u662f\u8b93\u54e1\u5de5\u4f11\u606f\u7684\u6b0a\u5229\uff0c\u4e0d\u80fd\u7528\u4f5c\u62b5\u92b7\u901a\u77e5\u671f\u3002\u50f1\u4e3b\u4ea6\u4e0d\u80fd\u5f37\u8feb\u54e1\u5de5\u5728\u901a\u77e5\u671f\u5167\u653e\u53d6\u5e74\u5047\u3002\u9664\u975e\u96d9\u65b9\u540c\u610f\uff0c\u54e1\u5de5\u81ea\u9858\u5728\u901a\u77e5\u671f\u5167\u653e\u53d6\u5e74\u5047\uff0c\u4e26\u6263\u6e1b\u5176\u5e74\u5047\u7d50\u9918\u3002<\/p>\n<p><strong>Q5\uff1a\u8a08\u7b97\u5c3e\u7ce7\u5605ADW\uff0c\u540c\u5e73\u6642\u8a08\u7ce7\u5605\u65e5\u85aa\u6709\u54a9\u5206\u5225\uff1f<\/strong><\/p>\n<p>A\uff1a \u5e73\u6642\u6708\u85aa\u8a08\u7ce7\u6216\u6703\u7528\u300c\u6708\u85aa \u00f7 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400;\">\u81ea\u52d5\u5316ADW\u8a08\u7b97\uff1a\u6839\u64da713\u689d\u4f8b\uff0c\u667a\u80fd\u9078\u53d612\u500b\u6708\u6578\u64da\uff0c\u81ea\u52d5\u5254\u9664\u7121\u85aa\u671f\uff0c\u7cbe\u6e96\u8a08\u7b97\u6bcf\u65e5\u5e73\u5747\u5de5\u8cc7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u667a\u80fd\u5e74\u5047\u7ba1\u7406\uff1a\u81ea\u52d5\u8a08\u7b97\u54e1\u5de5\u6309\u6bd4\u4f8b\u61c9\u5f97\u7684\u5e74\u5047\u65e5\u6578\u53ca\u672a\u653e\u5e74\u5047\u85aa\u916c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00a0\u5f48\u6027\u82b1\u7d05\u8a2d\u5b9a\uff1a\u652f\u63f4\u5408\u7d04\u8a02\u660e\u6216\u914c\u60c5\u6027\u82b1\u7d05\uff0c\u81ea\u52d5\u8a08\u7b97\u6309\u6bd4\u4f8b\u91d1\u984d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00a0\u5167\u7f6eMPF\u898f\u5247\uff1a\u81ea\u52d5\u8a08\u7b97\u50f1\u4e3b\u53ca\u50f1\u54e15%\u4f9b\u6b3e\uff0c\u4e26\u9075\u5faa\u6700\u4f4e\/\u6700\u9ad8\u5165\u606f\u9650\u984d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00a0\u4e00\u9375\u751f\u6210\u5c3e\u7ce7\u55ae\uff1a\u6574\u5408\u6240\u6709\u9805\u76ee\uff0c\u6e05\u6670\u5217\u51fa\u52a0\u6e1b\u7d30\u9805\uff0c\u4e26\u652f\u63f4\u96fb\u5b50\u7ce7\u55ae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00a0\u96e2\u80777\u5929\u5012\u6578\u63d0\u9192\uff1a\u78ba\u4fdd\u4f60\u5728\u6cd5\u5b9a\u671f\u9650\u5167\u5b8c\u6210\u652f\u4ed8\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7acb\u5373<\/span><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/contact\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9810\u7d04\u514d\u8cbbDemo<\/span><\/a><\/span><span style=\"font-weight: 400;\">\uff0c\u9ad4\u9a57<a href=\"https:\/\/www.workstem.com\/hk\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #3366ff;\">Workstem<\/span><\/a><\/span><span style=\"font-weight: 400;\">\u5982\u4f55\u5c07\u6578\u5c0f\u6642\u7684\u5c3e\u7ce7\u8a08\u7b97\u5de5\u4f5c\uff0c\u7e2e\u77ed\u81f3\u5e7e\u5206\u9418\u7684\u81ea\u52d5\u5316\u6d41\u7a0b\uff0c\u5f9e\u6b64\u544a\u5225\u8a08\u7ce7\u7169\u60f1\uff01<\/span><\/p>\n<h2 id=\"title-idx-5\" class=\"icon-anchor\">\u5ef6\u4f38\u95b1\u8b80<\/h2>\n<h3>HR\u8a5e\u5f59<\/h3>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/glossary\/serverance-pay\/\" target=\"_blank\" rel=\"noopener\">\u9063\u6563\u8cbb<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/glossary\/long-service-payment\/\" target=\"_blank\" rel=\"noopener\">\u9577\u671f\u670d\u52d9\u91d1<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/glossary\/mpf-scheme\/\" target=\"_blank\" rel=\"noopener\">\u5f37\u7a4d\u91d1<\/a><\/span><\/p>\n<h3>\u9999\u6e2f\u52de\u5de5\u6cd5\u4f8b<\/h3>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/severance-and-long-service-payment-calculation\/\" target=\"_blank\" rel=\"noopener\">\u5982\u4f55\u8a08\u7b97\u9577\u671f\u670d\u52d9\u91d1\u548c\u9063\u6563\u8cbb\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/%e9%9b%a2%e8%81%b7-%e9%95%b7%e6%9c%9f%e6%9c%8d%e5%8b%99%e9%87%91-%e9%81%a3%e6%95%a3%e8%b2%bb\/\" target=\"_blank\" rel=\"noopener\">\u96e2\u8077\u6709\u9577\u671f\u670d\u52d9\u91d1\u548c\u9063\u6563\u8cbb\u55ce\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/long-service-payment-and-severance-payment\/\" target=\"_blank\" rel=\"noopener\">\u89e3\u50f1\u50f1\u54e1\u6642\uff0c\u5982\u4f55\u62b5\u6d88\u9063\u6563\u8cbb\/\u9577\u671f\u670d\u52d9\u91d1\uff1f<\/a><\/span><\/p>\n<h3><em>MPF\u6559\u5b78<\/em><\/h3>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/empf-platform-mpf-digital-transformation\/\" target=\"_blank\" rel=\"noopener\">\u5f37\u7a4d\u91d1\u6578\u78bc\u8f49\u578b \u2013 \u7a4d\u91d1\u6613\uff08eMPF\uff09\u5e73\u53f0<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-enrolment-with-employment-contracts-of-less-than-30-days\/\" target=\"_blank\" rel=\"noopener\">\u6848\u4f8b\u5b78\u7fd21\uff1a\u65b0\u5165\u8077\u50f1\u54e1\uff0c\u5c11\u65bc1\u500b\u6708\u9700\u8981\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u55ce\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-enrolment-with-employment-contracts-of-60-days\/\" target=\"_blank\" rel=\"noopener\">\u6848\u4f8b\u5b78\u7fd22\uff1a\u5165\u8077\u525b\u6eff60\u65e5\u7684\u50f1\u54e1\u9700\u8981\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u55ce\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/voluntary-mpf-enrolment-with-existing-members\/\" target=\"_blank\" rel=\"noopener\">\u6848\u4f8b\u5b78\u7fd23\uff1a\u9700\u8981\u70ba\u73fe\u6709\u50f1\u54e1\u9032\u884c\u5f37\u7a4d\u91d1\u81ea\u9858\u6027\u4f9b\u6b3e\u55ce\uff1f<\/a><\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u6587\u7ae0\u76ee\u9304 \u5c3e\u7ce7\u662f\u4ec0\u9ebc\uff1f\u7531\u54ea\u5e7e\u90e8\u5206\u7d44\u6210\uff1f\u96e2\u8077\u65e5\u85aa\u8a08\u7b97\uff1aADW\u662f\u95dc\u9375\u4ee3\u901a\u77e5\u91d1\uff08Payment in Lieu of&#8230;<\/p>\n","protected":false},"author":9,"featured_media":23489,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[176,44],"class_list":["post-23333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1","tag-payroll","tag-termination"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u96e2\u8077\u5c3e\u7ce7\u8a08\u7b97\uff1a\u4ee3\u901a\u77e5\u91d1\u3001\u672a\u653e\u5e74\u5047\u3001\u6bd4\u4f8b\u82b1\u7d05\u4e00\u6b21\u641e\u6e05 - Workstem<\/title>\n<meta name=\"description\" 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