{"id":23650,"date":"2026-08-11T09:31:17","date_gmt":"2026-08-11T01:31:17","guid":{"rendered":"https:\/\/www.workstem.com\/hk\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2026-08-11T09:31:17","modified_gmt":"2026-08-11T01:31:17","slug":"double-pay-bonus-tax-calculation-hk","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/hk\/blog\/double-pay-bonus-tax-calculation-hk\/","title":{"rendered":"\u96d9\u7ce7\u3001\u82b1\u7d05\u3001\u5e74\u7d42\u734e\u91d1\uff1a\u7a05\u52d9\u8655\u7406\u53ca\u8a08\u7ce7\u65b9\u6cd5"},"content":{"rendered":"<p>\u5e74\u5c3e\u5c07\u81f3\uff0c\u53c8\u5230\u50f1\u54e1\u6700\u671f\u5f85\u7684\u300c\u51fa\u96d9\u7ce7\u3001\u6d3e\u82b1\u7d05\u300d\u5b63\u7bc0\u3002\u4f46\u5c0d\u50f1\u4e3b\u548cHR\u800c\u8a00\uff0c\u5e74\u7d42\u916c\u91d1\u7684\u5408\u898f\u8a08\u7b97\u3001\u96e2\u8077\u5b89\u6392\u53ca\u5831\u7a05\u8655\u7406\u5f80\u5f80\u5bb9\u6613\u51fa\u932f\u3002\u672c\u6587\u5c07\u6839\u64da\u9999\u6e2f\u300a\u50f1\u50ad\u689d\u4f8b\u300b\u53ca\u7a05\u52d9\u6307\u5f15\uff0c\u62c6\u89e3\u96d9\u7ce7\u8207\u82b1\u7d05\u7684\u5b9a\u7fa9\u3001\u6cd5\u5b9a\u8cc7\u683c\u3001\u8a08\u7ce7\u516c\u5f0f\u53ca\u5831\u7a05\u8981\u9ede\u3002<\/p>\n<h2>\u4ec0\u9ebc\u662f\u300c\u5e74\u7d42\u916c\u91d1\u300d\uff1f\u96d9\u7ce7\u8207\u82b1\u7d05\u6709\u4f55\u5206\u5225\uff1f<\/h2>\n<p>\u6839\u64da\u52de\u5de5\u8655\u300a\u50f1\u50ad\u689d\u4f8b\u7c21\u660e\u6307\u5357\u300b\u7b2c\u516b\u7ae0\uff0c\u5e74\u7d42\u916c\u91d1\u662f\u6307\u6839\u64da\u50f1\u50ad\u5408\u7d04\u8a02\u660e\u6bcf\u5e74\u767c\u653e\u7684\u916c\u91d1\uff0c\u5305\u62ec\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u9805\u76ee<\/td>\n<td style=\"text-align: center\">\u96d9\u7ce7\uff08Double Pay\uff09<\/td>\n<td style=\"text-align: center\">\u82b1\u7d05\uff08Bonus\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6027\u8cea<\/td>\n<td style=\"text-align: center\">\u56fa\u5b9a\u5408\u7d04\u689d\u6b3e<\/td>\n<td style=\"text-align: center\">\u591a\u70ba\u914c\u60c5\uff0f\u6216\u5408\u7d04\u8a02\u660e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u91d1\u984d<\/td>\n<td style=\"text-align: center\">\u901a\u5e38\u70ba1\u500b\u6708\u85aa\u91d1<\/td>\n<td style=\"text-align: center\">\u4e0d\u56fa\u5b9a\uff0c\u8996\u8868\u73fe\uff0f\u516c\u53f8\u5229\u6f64<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6cd5\u4f8b\u63a8\u5b9a<\/td>\n<td style=\"text-align: center\">\u9664\u975e\u5408\u7d04\u66f8\u9762\u76f8\u53cd\uff0c\u5426\u5247\u4e0d\u5c6c\u8cde\u8d08<\/td>\n<td style=\"text-align: center\">\u540c\u5de6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u5e38\u898b\u767c\u653e\u6642\u9593<\/td>\n<td style=\"text-align: center\">\u8fb2\u66c6\u65b0\u5e74\u524d\uff0f12\u6708<\/td>\n<td style=\"text-align: center\">\u8fb2\u66c6\u65b0\u5e74\u524d\u6216\u696d\u7e3e\u516c\u4f48\u5f8c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u95dc\u9375\u9ede\uff1a1997\u5e746\u670827\u65e5\u5f8c\u8a02\u7acb\u7684\u5408\u7d04\uff0c\u9664\u975e\u6709\u76f8\u53cd\u7684\u66f8\u9762\u689d\u6b3e\uff0c\u5426\u5247\u5e74\u7d42\u916c\u91d1\u88ab\u63a8\u5b9a\u70ba\u975e\u8cde\u8d08\u6027\u8cea\uff0c\u50f1\u4e3b\u4e0d\u80fd\u96a8\u610f\u53d6\u6d88\u3002<\/p>\n<h2>\u50f1\u54e1\u4eab\u6709\u5e74\u7d42\u916c\u91d1\u7684\u8cc7\u683c\uff08\u52de\u5de5\u8655\u898f\u5b9a\uff09<\/h2>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u689d\u4ef6<\/td>\n<td style=\"text-align: center\">\u8a73\u7d30\u8aaa\u660e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u5408\u7d04\u985e\u578b<\/td>\n<td style=\"text-align: center\">\u6309\u300c\u9023\u7e8c\u6027\u5408\u7d04\u300d\u53d7\u50f1\uff08\u5373\u9023\u7e8c4\u661f\u671f\u6bcf\u661f\u671f\u5de5\u4f5c18\u5c0f\u6642\u6216\u4ee5\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u5408\u7d04\u689d\u6b3e<\/td>\n<td style=\"text-align: center\">\u5408\u7d04\u5167\uff08\u53e3\u982d\u6216\u66f8\u9762\uff09\u8a02\u660e\u53ef\u4eab\u6709\u5e74\u7d42\u916c\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u916c\u91d1\u671f<\/td>\n<td style=\"text-align: center\">\u5408\u7d04\u6307\u660e\u7684\u671f\u9593\uff1b\u82e5\u7121\u6307\u660e\uff0c\u5247\u70ba\u8fb2\u66c6\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u53d7\u50f1\u6eff\u6574\u500b\u916c\u91d1\u671f<\/td>\n<td style=\"text-align: center\">\u53ef\u7372\u5168\u984d\u5e74\u7d42\u916c\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u53d7\u50f1\u4e0d\u5c11\u65bc3\u500b\u6708\uff08\u4f46\u672a\u6eff\u6574\u671f\uff09<\/td>\n<td style=\"text-align: center\">\u53ef\u6309\u6bd4\u4f8b\u7372\u90e8\u5206\u5e74\u7d42\u916c\u91d1\uff08\u9808\u916c\u91d1\u671f\u6eff\u5f8c\u4ecd\u53d7\u50f1\uff0c\u6216\u88ab\u975e\u5373\u6642\u89e3\u50f1\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong> \u8a66\u7528\u671f\u8655\u7406<\/strong><\/p>\n<ul>\n<li>\u5982\u6709\u8a66\u7528\u671f\uff0c\u8a08\u7b97\u662f\u5426\u300c\u53d7\u50f1\u4e0d\u5c11\u65bc3\u500b\u6708\u300d\u6642\u4e0d\u5305\u99963\u500b\u6708\u8a66\u7528\u671f\u3002<\/li>\n<li>\u4f46\u5982\u679c\u6263\u6e1b\u8a66\u7528\u671f\u5f8c\u4ecd\u59203\u500b\u6708\uff0c\u8a08\u7b97\u6309\u6bd4\u4f8b\u91d1\u984d\u6642\u9808\u5c07\u6574\u6bb5\u53d7\u50f1\u671f\uff08\u5305\u62ec\u8a66\u7528\u671f\uff09\u8a08\u5165\u3002<\/li>\n<\/ul>\n<p><strong>\u82b1\u7d05\u8207\u96d9\u7ce7\u7684\u8a08\u7b97\u65b9\u6cd5\uff08\u542b\u7bc4\u4f8b\uff09<\/strong><\/p>\n<ol>\n<li><strong> \u96d9\u7ce7\u8a08\u7b97\uff08\u6309\u6bd4\u4f8b\uff09<\/strong><\/li>\n<\/ol>\n<p>\u5982\u679c\u50f1\u54e1\u5728\u916c\u91d1\u671f\u5167\u96e2\u8077\u6216\u88ab\u89e3\u50f1\uff08\u975e\u56e0\u56b4\u91cd\u904e\u5931\uff09\uff0c\u53ef\u6309\u6bd4\u4f8b\u8a08\u7b97\u3002<\/p>\n<p>\u516c\u5f0f\uff1a<\/p>\n<p>\u96d9\u7ce7\u91d1\u984d = \u6708\u85aa \u00d7 (\u916c\u91d1\u671f\u5167\u53d7\u50f1\u5929\u6578 \u00f7 \u5168\u5e74\u5929\u6578)<\/p>\n<p>\u4f8b\u5b50\uff1a<\/p>\n<p>\u6708\u85aa 20,000\uff0c\u916c\u91d1\u671f\u70ba\u8fb2\u66c6\u5e74\uff08365\u5929\uff09\uff0c\u53d7\u50f190\u5929\u219220,000 \u00d7 (90 \u00f7 365) = $4,931.5<\/p>\n<ol start=\"2\">\n<li><strong> \u82b1\u7d05\u8a08\u7b97\uff08\u82e5\u5408\u7d04\u6709\u660e\u8a02\u516c\u5f0f\uff09<\/strong><\/li>\n<\/ol>\n<ul>\n<li>\u90e8\u5206\u516c\u53f8\u6309\u300c\u5e95\u85aa \u00d7 \u500b\u4eba\u8868\u73fe\u4fc2\u6578 \u00d7 \u516c\u53f8\u696d\u7e3e\u4fc2\u6578\u300d<\/li>\n<li>\u6216\u6309\u300c\u5168\u5e74\u6708\u85aa\u5e73\u5747 \u00d7 \u6307\u5b9a\u767e\u5206\u6bd4\u300d<\/li>\n<\/ul>\n<p>\u26a0\ufe0f \u82e5\u5408\u7d04\u7121\u8a02\u660e\u8a08\u7b97\u65b9\u5f0f\uff0c\u82b1\u7d05\u5c6c\u914c\u60c5\u6027\u8cea\uff0c\u50f1\u4e3b\u53ef\u4e0d\u767c\u653e\u3002<\/p>\n<ol start=\"3\">\n<li><strong> \u90e8\u5206\u5e74\u7d42\u916c\u91d1\u8a08\u7b97\u8868\uff08\u53d7\u50f13\u500b\u6708\u4ee5\u4e0a\u4f46\u672a\u8db3\u4e00\u5e74\uff09<\/strong><\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u53d7\u50f1\u6708\u6578<\/td>\n<td style=\"text-align: center\">\u5168\u5e74\u96d9\u7ce7\u91d1\u984d<\/td>\n<td style=\"text-align: center\">\u6309\u6bd4\u4f8b\u53ef\u7372\u91d1\u984d\uff08\u4f8b\u5b50\uff1a\u6708\u85aa$18,000\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">4 \u500b\u6708<\/td>\n<td style=\"text-align: center\">$18,000<\/td>\n<td>\n<p style=\"text-align: center\">18,000\u00d7(120\/365)=<\/p>\n<p style=\"text-align: center\">18,000\u00d7(120\/365)=5,917.8<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">6 \u500b\u6708<\/td>\n<td style=\"text-align: center\">$18,000<\/td>\n<td>\n<p style=\"text-align: center\">18,000\u00d7(180\/365)=<\/p>\n<p style=\"text-align: center\">18,000\u00d7(180\/365)=8,876.7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">9 \u500b\u6708<\/td>\n<td style=\"text-align: center\">$18,000<\/td>\n<td>\n<p style=\"text-align: center\">18,000\u00d7(270\/365)=<\/p>\n<p style=\"text-align: center\">18,000\u00d7(270\/365)=13,315<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u7a05\u52d9\u8655\u7406\uff1a\u96d9\u7ce7\u82b1\u7d05\u8981\u5831\u7a05\u55ce\uff1f<\/h2>\n<p>\u8981\u3002 \u6839\u64da\u7a05\u52d9\u5c40\u6307\u5f15\uff0c\u96d9\u7ce7\u53ca\u82b1\u7d05\u5747\u5c6c \u300c\u9808\u8ab2\u7a05\u5165\u606f\u300d \uff0c\u50f1\u54e1\u9808\u5728\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\uff08BIR60\uff09\u4e2d\u5982\u5be6\u7533\u5831\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u9805\u76ee<\/td>\n<td>\u662f\u5426\u8ab2\u7a05<\/td>\n<td>\u7533\u5831\u4f4d\u7f6e<\/td>\n<\/tr>\n<tr>\n<td>\u96d9\u7ce7<\/td>\n<td>\u2705 \u662f<\/td>\n<td>\u85aa\u4ff8\u7a05\uff0d\u5165\u606f\u7e3d\u984d<\/td>\n<\/tr>\n<tr>\n<td>\u82b1\u7d05<\/td>\n<td>\u2705 \u662f<\/td>\n<td>\u540c\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u5f37\u7a4d\u91d1\u50f1\u54e1\u4f9b\u6b3e<\/td>\n<td>\u274c \u53ef\u6263\u9664<\/td>\n<td>\u5f9e\u5165\u606f\u4e2d\u6263\u6e1b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u50f1\u4e3b\u6ce8\u610f\u4e8b\u9805<\/p>\n<ul>\n<li>\u50f1\u4e3b\u9808\u5728 IR56B \u8868\u683c\u4e2d\u586b\u5831\u50f1\u54e1\u7684\u96d9\u7ce7\u53ca\u82b1\u7d05\u91d1\u984d<\/li>\n<li>\u6bcf\u5e744\u6708\u7a05\u52d9\u5c40\u5bc4\u51fa\u5831\u7a05\u8868\uff0c\u9808\u57281\u500b\u6708\u5167\u586b\u4ea4<\/li>\n<li>2026\/27\u8ab2\u7a05\u5e74\u5ea6\u4ecd\u6709 $3,000 \u85aa\u4ff8\u7a05\u5bec\u6e1b\uff08\u9700\u7559\u610f\u653f\u5e9c\u6700\u65b0\u516c\u4f48\uff09<\/li>\n<\/ul>\n<h2>\u5f37\u7a4d\u91d1\u8655\u7406\uff1a\u96d9\u7ce7\u82b1\u7d05\u8981\u4f9bMPF\u55ce\uff1f<\/h2>\n<p>\u6839\u64da\u7a4d\u91d1\u5c40\u6307\u5f15\uff1a<\/p>\n<ul>\n<li>\u96d9\u7ce7\uff1a\u9808\u8a08\u5165\u300c\u6709\u95dc\u5165\u606f\u300d\u4f5c\u5f37\u7a4d\u91d1\u4f9b\u6b3e<\/li>\n<li>\u82b1\u7d05\uff1a\u540c\u6a23\u9808\u8a08\u5165\uff0c\u4f46\u53ef\u8207\u50f1\u4e3b\u5546\u8b70\u5206\u958b\u4f9b\u6b3e\u9031\u671f<\/li>\n<\/ul>\n<p>\u4f8b\u5b50\uff1a\u6708\u85aa20,000\uff0c\u96d9\u7ce720,000 \u2192 \u8a72\u6708\u6709\u95dc\u5165\u606f\u70ba40,000\uff0c 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style=\"font-weight: 400\">\u4f5c\u70ba\u50f1\u4e3b\uff0c\u719f\u6089713\u689d\u4f8b\u5c0d\u65bc\u6709\u6548\u7ba1\u7406\u548c\u8a08\u5283\u50f1\u54e1\u7684\u5de5\u4f5c\u6642\u9593\u548c\u798f\u5229\u5f85\u9047\u81f3\u95dc\u91cd\u8981\u3002\u540c\u6642\uff0c\u4e86\u89e3\u9019\u4e9b\u689d\u4f8b\u4e5f\u6709\u52a9\u65bc\u50f1\u4e3b\u8207\u50f1\u54e1\u4e4b\u9593\u7684\u6e9d\u901a\u548c\u8ac7\u5224\uff0c\u78ba\u4fdd\u96d9\u65b9\u6b0a\u76ca\u5f97\u5230\u4fdd\u969c\u3002<\/span><\/p>\n<p><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">Workstem<\/span><\/a><\/span><span style=\"font-weight: 400\">\u96f2\u7aef\u4e00\u7ad9\u5f0f\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71\u64c1\u6709\u667a\u80fd<\/span><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/product\/leave\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">\u5047\u671f\u7ba1\u7406<\/span><\/a><\/span><span style=\"font-weight: 400\">\u529f\u80fd\uff0c\u81ea\u8a02\u5047\u671f\u898f\u5247\/\u5047\u671f\u985e\u578b\uff0c\u6bcf\u5e74\u81ea\u52d5\u66f4\u65b0\u9999\u6e2f\u516c\u773e\u5047\u671f\u5b89\u6392\uff0c\u624b\u6a5fApp\u5feb\u901f\u8acb\u5047\/\u6279\u5047\uff0c\u5be6\u6642\u8ffd\u8e64\u50f1\u54e1\u5e74\u5047\u3001\u75c5\u5047\u7b49\u5047\u671f\u9918\u984d\uff1b\u66f4\u6709\u5f3a\u5927\u7684<\/span><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/product\/payroll\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">\u85aa\u916c\u7ba1\u7406<\/span><\/a><\/span><span style=\"font-weight: 400\">\u529f\u80fd\uff0c\u900f\u904e\u81ea\u52d5\u8a08\u7ce7\u5f15\u64ce\uff0c\u5feb\u901f\u81ea\u52d5\u8a08\u7b97\u6709\u85aa\u75c5\u5047\u6d25\u8cbc\uff0c\u4fbf\u6377\u51fa\u7ce7\u3002<\/span><\/p>\n<h2>\u5ef6\u4f38\u95b1\u8b80<\/h2>\n<h3>HR\u8a5e\u5f59<\/h3>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/glossary\/end-of-year-payment\/\">\u5e74\u7d42\u916c\u91d1<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/glossary\/418-rule\/\" target=\"_blank\" rel=\"noopener\">418<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/glossary\/468-rule\/\" target=\"_blank\" rel=\"noopener\">468<\/a><\/span><\/em><\/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\/713-year-end-bonus-commission\/\" target=\"_blank\" rel=\"noopener\"><em>\u4f63\u91d1\u3001\u82b1\u7d05\u7b97\u4e0d\u7b97\u5de5\u8cc7\uff1f713\u689d\u4f8b\u85aa\u916c\u8a08\u7b97\u5168\u653b\u7565<\/em><\/a><\/span><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/713-418%e6%a2%9d%e4%be%8b-%e5%85%bc%e8%81%b7%e5%83%b1%e5%93%a1\/\" target=\"_blank\" rel=\"noopener\">713\/418\u689d\u4f8b\u5982\u4f55\u898f\u5b9a\u517c\u8077\u50f1\u54e1\u61c9\u4eab\u6b0a\u76ca\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/713-average-daily-wage-sick-leave-pay-calculation\/\" target=\"_blank\" rel=\"noopener\">713 \u689d\u4f8b\u4e0b\u3010\u5e73\u5747\u5de5\u8cc7\u3011\u5982\u4f55\u5f71\u97ff\u6709\u85aa\u75c5\u5047\u8a08\u7b97\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/418-713-adw-%e5%b9%b3%e5%9d%87%e5%b7%a5%e8%b3%87\/\" target=\"_blank\" rel=\"noopener\">\u300a\u5e73\u5747\u5de5\u8cc7\u8a08\u7b97\uff1a\u3010\u52de\u5de5\u6cd5\u4f8b\u3011418\u3001713\u540c\u5e73\u5747\u5de5\u8cc7\u300b<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/regulation-418-part-time-employee\/\" target=\"_blank\" rel=\"noopener\">\u300a\u7092\u6563\u517c\u8077\u50f1\u54e1\u591a\uff0c\u50f1\u4e3b\u5982\u4f55\u6ce8\u610f\u300c418\u300d\uff1f\u300b<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/418-regulations-hrms\/\" target=\"_blank\" rel=\"noopener\">\u300a418\u689d\u4f8b\uff5c\u517c\u8077\u539f\u4f86\u53ef\u4ee5\u6709\u6709\u85aa\u5047\u671f\uff1f\u300b<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/418-to-468-regulation-and-continuous-contract\/\" target=\"_blank\" rel=\"noopener\">\u300a\u9023\u7e8c\u6027\u5408\u7d04\u6cd5\u898f\u8b8a\u52d5\uff1a\u5f9e418\u5230468\u300b<\/a><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5e74\u5c3e\u5c07\u81f3\uff0c\u53c8\u5230\u50f1\u54e1\u6700\u671f\u5f85\u7684\u300c\u51fa\u96d9\u7ce7\u3001\u6d3e\u82b1\u7d05\u300d\u5b63\u7bc0\u3002\u4f46\u5c0d\u50f1\u4e3b\u548cHR\u800c\u8a00\uff0c\u5e74\u7d42\u916c\u91d1\u7684\u5408\u898f\u8a08\u7b97\u3001\u96e2\u8077\u5b89\u6392\u53ca\u5831\u7a05\u8655\u7406\u5f80&#8230;<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[405,176],"class_list":["post-23650","post","type-post","status-publish","format-standard","hentry","category-1","tag-popular","tag-payroll"],"yoast_head":"<!-- This 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