薪酬計算工作坊 Payroll Calculation Workshop【網上課程】

詳細內容

1. 香港《僱傭條例》（香港法例第57章）所定義的工資

• 甚麼是工資？工資是計算僱員法定權益的最基本單位
• 香港《僱傭條例》第二條所述的定義
• 哪些是香港《僱傭條例》第二條所述的非工資項目？

2. 剖析香港《僱傭條例》對拖欠、克扣工資的刑事規定

• 任何僱主如故意及無合理辯解而違反《僱傭條例》規定而拖欠工資，即屬犯罪，可處罰款$350,000及監禁3年 （《僱傭條例》第63C條）
• 如僱主違法拖欠工資，公司的甚麼高層需要附上責任？（《僱傭條例》第63C條）
• 那麼甚麼是「故意」及「無合理辯解」？公司的高級管理人員應該怎樣防範？（《僱傭條例》第64B條）
• 拖欠工資判例研究: Secretary for Justice v Sing Pao Newspaper Management Ltd, CAAR 2/2007
• 甚麼是克扣工資？僱主克扣僱員的工資在香港是刑事行為嗎？如果是，克扣工資比起拖欠工資哪一個刑罰比較重？（《僱傭條例》第64B條）
• 克扣工資判例研究: LAM YAU KUEN (林有權) v EASY (HANG FUNG) TRANSPORTATION CO. LIMITED (依時(恒豐)貨運有限公司) &YING WUI TRANSPORTATION LIMITED（盈匯貨運有限公司, DCCJ 1/2006

3. 怎樣設計僱員的工資及報酬來更有效管理人力資源開支？

• 遲到能否扣僱員工資？如果能夠，如何計算？
• 食物津貼是不是工資？
• 交通特惠價值是不是工資？
• 因工作性質所招致的特別開銷是否工資？
• 勤工獎（Attendance Allowance）是工資嗎？
• 佣金(Commission)是否工資？
• 小費及服務費(Tips & Service Charges)是不是工資？
• 加班費(Overtime Work)算是工資嗎？
• 房屋津貼(Housing Allowance)算是工資嗎？

4. 713的由來及其有關的終審法院判例

• 甚麼事情導致《僱傭條例》的工資修訂？
• 《 2007 年僱傭（修訂）條例》實施後僱員可以提出甚麼形式的索償？
• 案例：Lisbeth Enterprises Limited (trading as Philip Wain) v Mandy Luk [2006] 1 HKLRD 1005

5. 假日薪酬、遣散費、長期服務金計算

• 各類假日薪酬計算
• 遣散費、長期服務金是按照713計算嗎？
• 713導致僱員追討僱主有哪些情況？

6. 工資計算演練：僱員入職首年的法定權益及工資計算

• 僱員入職首三個月有甚麼日子沒有工資？
• 僱員的法定假日怎樣計算？
• 僱員的病假工資怎樣計算？
• 包含了月“月薪僱員”及“月薪+佣金制度的僱員”的工資計算模擬案例。

7. 案例計算演練：僱員在月中離職的時候按照713怎麼計算

• 月中工資怎樣計算？
• 僱員提前離職的待通知金可以從僱員的工資扣除嗎？《僱傭條例》第23、24、25條及第63C條的詳細研究。
• 按照甚麼準則扣薪水？
• 僱員離職的年假薪酬（pro-rata Annual Leave）怎樣計算？
• 公司解僱僱員按比例的年終酬金（pro-rata End of Year Payment/Double Pay）怎樣計算？

1. Definition of Wages as defined in the Hong Kong Employment Ordinance

• Definition of Wages
• What is the definitions in Article 2 of the Hong Kong Employment Ordinance
• What are the non-wage items mentioned in Article 2 of the Hong Kong Employment Ordinance?

2. Deductions of wages

• Is defaults on wages a criminal offence? Who will take the responsibility? (Section 63C of the Employment Ordinance)
• What are “intentional” and “without reasonable excuse”? How should the company’s senior management take precautions? (Section 64B of the Employment Ordinance)
• Case study: Secretary for Justice v Sing Pao Newspaper Management Ltd, CAAR 2/2007
• What is wage deduction? Is it criminal in Hong Kong? If so, which penalty is heavier? (Section 64B of the Employment Ordinance)
• Case Study: LAM YAU KUEN (林有權) v EASY (HANG FUNG) TRANSPORTATION CO. LIMITED (依時(恒豐)貨運有限公司) &YING WUI TRANSPORTATION LIMITED（盈匯貨運有限公司, DCCJ 1/2006

3. How to design employee salaries and remuneration to manage human resource more effectively?

• Can salary be deducted from being late? If so, how to calculate?
• Are the follow items wages?
  • Meal allowance
  • Special transportation Allowance
  • Special expenses incurred due to job nature
  • Attendance Allowance
  • Commission
  • Tips & Service Charges
  • Overtime Work
  • Housing Allowance

4. The Employment (Amendment) Ordinance 2007

• What led to the Employment (Amendment) Ordinance in 2007?
• The effect of the implementation of the Employment (Amendment) Ordinance 2007
• Case: Lisbeth Enterprises Limited (trading as Philip Wain) v Mandy Luk [2006] 1 HKLRD 1005

5. Calculation of holiday pay, severance pay, long service payment

• Calculation of various holiday pay
• Are severance payments and long service payments calculated based on the Employment (Amendment) Ordinance 2007?
• What could lead to employee’s claim against employer?

6. Calculation exercise: statutory rights and wages calculation of employees in the first year of employment according to Employment (Amendment) Ordinance 2007

• What are the unpaid items during the first three months of employment
• How are employees’ statutory holidays calculated?
• How is employee’s sick leave payment calculated?
• Simulation cases of salary calculation: “monthly salary employees” and “monthly salary + commission employees”.

7. Calculation exercise: how to calculate the final payment when an employee resigns in the middle of the month?

• How is the monthly salary calculated?
• Can payment in lieu of notice be deducted from employee’s salary? Detailed study of sections 23, 24, 25 and section 63C of the Employment Ordinance.
• the criteria of salary deduction?
• How is the pro-rata Annual Leave calculated for the employee’s resignation?
• How is the pro-rata End of Year Payment/Double Pay calculated for dismissed employee?