2024-02-17

Tax Reporting for Freelancers in Hong Kong

https://www.ird.gov.hk/eng/pdf/ir6036c_e.pdf

https://www.ird.gov.hk/eng/pdf/esem_er_56me.pdf


Local persons in respect of whom Forms IR56M should be submitted include: - 

(a) Consultants, agents, brokers, freelance artists, entertainers, sportsmen, writers, freelance guides, etc. to whom commission, fees or other remuneration paid exceeded a total of $25,000 per annum for the relevant year ended 31 March.

(b) Sub-contractors to whom fees or other remuneration paid exceeded a total of $200,000 per annum for the relevant year ended 31 March.

2023-09-02

Singapore Speaker of Parliament apologises for use of 'unparliamentary language'

Tan acknowledged the incident in a Facebook post on Tuesday, stating, "I had to listen to the recording as I did not recall the occasion. Based on the clip, it appears that I had a reaction to a speech made in the chamber."

He admitted that, like any other person, he forms his own opinions while listening to speeches.


Emphasising that his remarks were privately-expressed thoughts and not intended for anyone in particular, Tan acknowledged, "However, I should not have expressed them aloud or in unparliamentary language, and I apologise for that."


He also revealed that he has personally spoken to Lim and extended his apology, to which Lim "has kindly accepted".


Singapore Speaker of Parliament apologises for use of 'unparliamentary language'

2023-08-30

Language Codes in Excel

Language code (formally called an LCID) within brackets, in this manner:

=TEXT(A1,"[$-409]mmmm, yyyy")

The bracketed code is within the format string, and the code itself is preceded by a dollar sign and a dash. The code is either three or four hexadecimal digits.

Code Language
0436 Afrikaans
041C Albanian
045E Amharic
0401 Arabic
042B Armenian
044D Assamese
082C Azeri (Cyrillic)
042C Azeri (Latin)
042D Basque
0423 Belarusian
0445 Bengali
0402 Bulgarian
0403 Catalan
045C Cherokee
0804 Chinese (Simplified)
0404 Chinese (Traditional)
041A Croatian
0405 Czech
0406 Danish
0465 Dhivehi
0413 Dutch
0466 Edo
0C09 English (Australian)
1009 English (Canadian)
0809 English (U.K.)
0409 English (U.S.)
0425 Estonian
0438 Faeroese
0464 Filipino
040B Finnish
040C French
0C0C French (Canadian)
0462 Frisian
0467 Fulfulde
0456 Galician
0437 Georgian
0407 German
0C07 German (Austrian)
0807 German (Swiss)
0408 Greek
0447 Gujarati
0468 Hausa
0475 Hawaiian
040D Hebrew
0439 Hindi
040E Hungarian
0469 Ibibio
040F Icelandic
0470 Igbo
0421 Indonesian
045D Inuktitut
0410 Italian
0411 Japanese
044B Kannada
0471 Kanuri
0460 Kashmiri (Arabic)
043F Kazakh
0457 Konkani
0412 Korean
0440 Kyrgyz
0476 Latin
0426 Latvian
0427 Lithuanian
042F Macedonian FYROM
043E Malay
044C Malayalam
043A Maltese
0458 Manipuri
044E Marathi
0450 Mongolian
0461 Nepali
0414 Norwegian Bokmal
0814 Norwegian Nynorsk
0448 Oriya
0472 Oromo
0463 Pashto
0429 Persian
0415 Polish
0416 Portuguese (Brazil)
0816 Portuguese (Portugal)
0446 Punjabi
0418 Romanian
0419 Russian
044F Sanskrit
0C1A Serbian (Cyrillic)
081A Serbian (Latin)
0459 Sindhi
045B Sinhalese
041B Slovak
0424 Slovenian
0477 Somali
0C0A Spanish
0441 Swahili
041D Swedish
045A Syriac
0428 Tajik
045F Tamazight (Arabic)
085F Tamazight (Latin)
0449 Tamil
0444 Tatar
044A Telugu
041E Thai
0873 Tigrigna (Eritrea)
0473 Tigrigna (Ethiopia)
041F Turkish
0442 Turkmen
0422 Ukrainian
0420 Urdu
0843 Uzbek (Cyrillic)
0443 Uzbek (Latin)
042A Vietnamese
0478 Yi
043D Yiddish
046A Yoruba



2023-04-06

HR Analytics (人力資源數據分析)

HR Performance Metrics人力資源績效指標
Turnover rate = No. of leavers / total no. of employees
Turnover rate = No. of leavers / employees at the beginning of the period
Turnover rate = No. of leavers / (employees at the beginning of the period + new hires in the period)
Resignation rate / turnover rate in the period (90 days / 6 months / 12 months)
First-year resignation rate = New hires left in first 1 year / total no. of employees
First-year turnover rate =  New hires left in first 1 year / total no. of new hires
Resignation / turnover rate (by high performer / long service - over 3 years / high rank - managerial grade) 
Resignation rate = Leavers by category / total no. of leavers in the period
Turnover rate =  Leavers by category / total no. of leavers in the period
Voluntary turnover rate = Voluntary terminates during period/employees at the beginning of the period
Involuntary turnover rate = Involuntary terminates during period/employees at the beginning of the period
Involuntary turnover rate = Involuntary terminates during period/employees at the beginning of the period
Reason of leaving = Individual reasons / total no. of leavers in the period
Distribution of leaving employees by performance / rank

Revenue per employee = Revenue / total no. of employees
Revenue per FTE =  Revenue / total no. of FTE
Profit per employee = Profit / total no. of employees
Profit per FTE = Profit / total no. of FTE
Labour Cost per employee = Labour Cost / total no. of employees
Labour Cost per FTE = Labour Cost / total no. of FTE
Labour Cost percentage of revenue = Labour Cost / total revenue
Labour Cost percentage of expenses = Labour Cost / total expenses

Overtime per employee = Hours of overtime / total no. of hours (contractual hours + overtime) per period
Sick Leave rate = Number of sick leave days/number of available work days in the period
Absence rate = No. of absence days / no. of available work days in the period
Absence rate per manager/department = No. of absence days per unit / total no. of working days per unit
Ratio of HR to employees = Total no. of employees/ total no. of HR
Retention Rate = (Total employees who stayed for the whole time period / total no. of employees at the start of the time period) x 100%

Training expenses per employee = Training expenses / total expenses
Promotion rate = No. of employees promoted / total no. of employees

General Workforce Metrics 一般勞動力指標
Average age = Sum of age of all employees / no. of employees
Average length of service = Length of service of all employees / no. of employees
Age distribution
Gender distribution
Length of service distribution
Retirement rate = Employees retired in the period / total no. of employees
Employee engagement rate = Employees above the engagement norm in the period / no. of employees at the beginning of the period
Satisfaction rate = No. of employees who report being satisfied in their job

Recruitment Metrics 招聘指標
Time to fill = Date of successful hire – Job opening date
Time to hire = Date of successful hire – Recruitment start date
Cost per hire = Total hiring cost / no. of new hires
Recruitment channel successful rate = Successful hire / total applications received from recruitment channel
Candidate Job Satisfaction = No. of hires who rate themselves as satisfied in their new job / total no. of hires
Applicants per opening = Total no. of applicants / no. of job openings
Selection ratio = No. of hired candidates / total no. of candidates
Offer acceptance rate = No. of offers accepted / no. of offers made
Vacancy rate = Total no. of job vacancies / total no. of positions in the whole organization

Interview Notes

  1. Language
  2. Self-introduction, Previous Jobs, and Current Job
    • Team Structure & size
    • Scope
    • Achievement
    • Learning
    • Reason of Leaving
  3. Strength
  4. Improvement & Growth
  5. Performance Appraisal / Comments by Supervisor
  6. Preference in career development
  7. Experience in specific job fields
  8. Work StyleHow to manage workload & multi-tasks
    • How to manage demanding persons
    • How to manage pressure
    • How to manage mistakes
    • How to manage oppositive opinions
  9. Understanding of the organization and the position
  10. Job satisfaction/expectation on the next job
  11. How to engage or adapt to a new environment


2022-12-01

有關僱員放產假後僱主不再與之續約事宜

 產假

女性僱員只要在產假開始前按連續性合約(即連續受僱於同一僱主4星期或以上,而每星期最少工作 18 小時)爲僱主服務,並給予僱主懷孕及準備放取產假的通知,便可享有以下期間的產假:

  • 連續14星期的產假;
  • 若分娩日期較預產期遲,僱員可享有一段日數相等於預產期翌日起至實際分娩日爲止的額外產假;
  • 如僱員因懷孕或分娩而引致疾病或不能工作,最多可額外休假4星期。


放取產假

  • 若得到僱主的同意,僱員可選擇在預產期前24星期開始放產假。
  • 如僱員沒有提出要求,或未得到僱主的同意,則須在預產期前4星期開始放產假。
  • 如僱員在未開始放產假前已分娩,則以分娩日爲產假開始的日期。在這情況下,僱員須在分娩後7天內將分娩日期通知僱主,並說明放14星期產假的打算。

注意:分娩指產下嬰兒;流產指在懷孕24個星期內排出不能於產後存活的成孕物體。如僱員懷孕不足24個星期,產下能存活的嬰兒或嬰兒在誕生後才夭折,則不屬流產。

產假薪酬
就你的查詢,如僱員符合下列條件,便可享有產假薪酬:
1.        在所訂定的產假開始前已按連續性合約受僱滿40星期;
2.        給予僱主懷孕及準備放取產假的通知,例如向僱主出示證實懷孕的醫生證明書;及
3.        如僱主有提出要求,已向僱主遞交醫生證明書說明其預產期。

僱員可享有14星期有薪產假。僱主須在正常糧期支付產假薪酬給僱員。

產假薪酬的每日款額相等於僱員在「產假首天」前12個月內所賺取的每日平均工資的五分之四。如僱員的受僱期不足12個月,則以該段較短期間計算。

注意:在計算每日平均工資時,僱主須剔除(i)未有付給僱員工資或全部工資的期間,包括休息日、法定假日、年假、病假、產假、工傷病假或在僱主同意下放取的假期,以及沒有向僱員提供工作的任何正常工作日;連同(ii)就該期間已支付的款項。

定期合約屆滿
就你的查詢,一般而言,勞資雙方若訂立定期合約,通常在訂立合約時已經協定合約完結的日期。僱員或僱主在定期合約屆滿後不續約或不另定新合約,不作辭職或解僱論,而在定期合約如期完結後,僱主與僱員之間亦不存在僱傭合約。所以,此情況不構成違反《僱傭條例》解僱懷孕僱員的規定,而產假薪酬的福利亦不會延伸至定期合約屆滿後的時間。

除上述有關《僱傭條例》的規定外,你亦可向平等機會委員會查詢僱主在定期合約屆滿後解僱僱員是否觸犯相關反歧視條例的規定。

平等機會委員會

網址http://www.eoc.org.hk
電話:(852) 2511 8211


《僱傭條例》只就僱員可享有的法定權益訂立最低標準,僱主和僱員可協議訂立優於法例標準的僱傭條件。凡優於《僱傭條例》標準的部份,應按相關的僱傭合約條文或雙方的協議執行。但任何僱傭合約的條款,如有終止或減少《僱傭條例》所賦予僱員的權利、利益或保障的含意,即屬無效。本處一直鼓勵勞資雙方之間透過溝通及協商,就共同關注的僱傭事宜達成一個雙方都能接受的安排。

有關《僱傭條例》下「生育保障」的詳細資料,可瀏覽本處的「僱傭條例簡明指南」第六章 (http://www.labour.gov.hk/tc/public/ConciseGuide.htm)對有關法例的詮釋,應以《僱傭條例》原文為依歸。如勞資雙方就上述事宜有爭議,法庭有最終的裁決權。

有關查詢辭職時的年假計算事宜

 謝謝你於202282124日致「1823」的查詢。


有薪年假
僱員按連續性合約(即連續受僱於同一僱主4星期或以上,而每星期最少工作 18 小時)受僱滿12個月,便可享有有薪年假。有薪年假日數按僱員受僱年資由7天遞增至最高14天:


年假的發放

在受僱滿12個月後,僱員須於隨後12個月之內放取應得的有薪年假。

年假日期應由僱主在徵詢僱員或其代表後指定。僱主須至少在假期開始的14天前以書面通知僱員年假的日期;如雙方同意,可以較短時間通知。

如年假期內適逢休息日或法定假日,該日應視作年假,而僱主必須爲僱員另定休息日或法定假日。

年假薪酬
年假薪酬的每日款額相等於僱員在以下「指明日期」前12個月內所賺取的每日平均工資。如僱員的受僱期不足12個月,則以該段較短期間計算。



注意:在計算每日平均工資時,僱主須剔除(i)未有付給僱員工資或全部工資的期間,包括休息日、法定假日、年假、病假、產假、工傷病假或在僱主同意下放取的假期,以及沒有向僱員提供工作的任何正常工作日;連同(ii)就該期間已支付的款項。


僱主最遲須於年假後的第一個發薪日支付年假薪酬給僱員。

終止僱傭合約時的年假薪酬
假期年是指僱員開始受僱日及其周年日起之後的12個月期間。

如僱員受僱滿整個假期年而仍未放取有薪年假,則不論以任何理由終止僱傭合約,僱主須支付工資給僱員以代替未曾放取的年假。而在計算該等年假薪酬的每日款額時,應以「終止合約的日期」為「指明日期」。

如僱員在個別假期年內只受僱滿3個月但不足12個月,除因犯嚴重過失而遭即時解僱外,僱主須支付按比例計算的年假薪酬給僱員。

終止僱傭合約時僱員可享有的年假日數的計算方法:



就你的查詢,根據《僱傭條例》第41D(2),凡
(a) 僱員停止受僱;
(b) 該僱員並非在其假期年屆滿時停止受僱;
(c) 其僱傭合約並非根據第9 條而是因任何理由(包括辭職)而告終止或遭終止;及
(d) 於適用日後最少3 個月才終止合約,
則以前僱用他的人,須在切實可行範圍內盡快,但在任何情況下不得遲於合約終止後7天,除向他付給根據第(1)款到期支付的款項外,另付給一筆款項,其款額在假定假期薪酬中所佔比率,與最終僱傭期的日數於365 天中所佔比率相同。

共同假期年
僱主可指定任何連續12個月爲其所有僱員的共同假期年。如僱主有意作此安排,應於 1 個月前以書面方式通知每名僱員,或於工作地點的顯眼地方張貼告示。

如僱員在指定的共同假期年內並未按連續性合約受僱滿12個月,則該僱員可享有的年假應按比例計算。如計算上出現分數,皆進爲整數計算。

有關在共同假期年開始前已按比例計算的年假,僱員可選擇與僱主商議後放假,或將之累積,與來年可享用的年假合併。

【例】
共同假期年:202111日至1231
僱員開始受僱日期:202191
僱員享有按比例計算的年假:122* ÷ 365 × 7 = 2.34 (進位至3) (* 122 是由202191日至1231日的日數)

僱員可選擇在2022年內放這3天年假,或將之與2022年可享有的7 天年假合併 (10),在2023年內享用。


《僱傭條例》只就僱員可享有的法定權益訂立最低標準,僱主和僱員可協議訂立優於法例標準的僱傭條件。凡優於《僱傭條例》標準的部份,應按相關的僱傭合約條文或雙方的協議執行。但任何僱傭合約的條款,如有終止或減少《僱傭條例》所賦予僱員的權利、利益或保障的含意,即屬無效。本處一直鼓勵勞資雙方之間透過溝通及協商,就共同關注的僱傭事宜達成一個雙方都能接受的安排。

2022-01-11

楊澄浦 - 太極拳說十要

楊澄甫口述 陳微明錄

一、虛靈頂勁
頂勁者,頭容正直,神貫于頂也。不可用力,用力則項強,氣血不能流通,須有虛靈自然之意。非有虛靈頂勁,則精神不能提起也。

二、含胸拔背
含胸者,胸略內涵,使氣沉于丹田也。胸忌挺出,挺出則氣涌胸際,上重下輕,腳跟易于浮起。拔背者,氣貼于背也。能含胸則自能拔背,能拔背則能力由脊發,所向無敵也。

三、松腰
腰為一身之主宰,能松腰然後兩足有力,下盤穩固。虛實變化皆由腰轉動,故曰︰“命意源頭在腰隙”,有不得力必于腰腿求之也。

四、分虛實
太極拳術以分虛實為第一義。如全身皆坐在右腿,則右腿為實,左腿為虛;全身坐在左腿,則左腿為實,右腿為虛。虛實能分,而後轉動輕靈,毫不費力。如不能分,則邁步重滯,自立不穩,而易為人所牽動。

五、沉肩墜肘
沉肩者,肩松開下垂也。若不能松垂,兩肩端起,則氣亦隨之而上,全身皆不得力矣。墜肘者,肘往下松墜之意。肘若懸起,則肩不能沉,放人不遠,近于外家之斷勁矣。

六、用意不用力
太極拳論雲︰此全是用意不用力。練太極拳,全身松開,不使有分毫之拙勁,以留滯于筋骨血脈之間,以自縛束。然後能輕靈變化,圓轉自如。或疑不用力何以能長力?蓋人身之有經絡,如地之有溝洫。溝洫不塞而水行,經絡不閉則氣通。如渾身僵勁充滿經絡,氣血停滯,轉動不靈,牽一發而全身動矣。若不用力而用意,意之所至,氣即至焉。如是氣血流注,日日貫輸,周流全身,無時停滯。久久練習,則得真正內勁。即太極拳論所雲︰"極柔軟,然後極堅剛"也。太極拳功夫純熟之人,臂膊如綿裹鐵,分量極沉。練外家拳者,用力則顯有力,不用力時,則甚輕浮。可見其力,乃外勁浮面之勁也。不用意而用力,最易引動,不足尚也。

七、上下相隨
上下相隨者,即太極拳論所雲︰“其根在腳,發于腿,主宰于腰,形于手指,由腳而腿而腰,總須完整一氣”也。手動,腰動,足動,眼神亦隨之動。如是方可謂之上下相隨。有一不動,即散亂也。

八、內外相合
太極拳所練在神。故雲︰“神為主帥,身為驅使。”精神能提得起,自然舉動輕靈。架子不外虛實開合。所謂開者,不但手足開,心意與之俱開;所謂合者,不但手足合,心意亦與之俱合。能內外合為一氣,則渾然無間矣。

九、相連不斷
外家拳術,其勁乃後天之拙勁。故有起有止,有續有斷,舊力已盡,新力未生,此時最易為人所乘。太極拳用意不用力,自始至終,綿綿不斷,周而復始,循環無窮。原論所謂“如長江大海,滔滔不絕”,又曰︰“運勁如抽絲”,皆言其貫串一氣也。

十、動中求靜 
外家拳術,以跳擲為能,用盡氣力,故練習之後,無不喘氣者。太極拳以靜御動,雖動猶靜,故練架子愈慢愈好。慢則呼吸深長,氣沉丹田,自無血脈僨張之弊。學者細心體會,庶可得其意焉。

2020-07-20

共同假期年

某些行業有特定的業務週期,很可能採用「共同假期年」。
在「共同假期年」下,公司一般要求員工每年清算年假,或會容許將當年指定日數未放之年假帶假至翌年。未能帶假至翌年的年假將會報廢,唯前提為不可減少員工法定享有的年假。

「共同假期年」的概念比較難明,在僱傭條例簡介中解釋並不全面。
「僱主可指定任何連續 12 個月爲其所有僱員的共同假期年。如僱主有意作此安排,應於 1 個月前以書面方式通知每名僱員,或於工作地點的顯眼地方張貼告示。
如僱員在指定的共同假期年內並未按連續性合約受僱滿 12 個月,則該僱員可享有的年假應按比例計算。如計算上出現分數,皆進爲整數計算。
有關在共同假期年開始前已按比例計算的年假,僱員可選擇與僱主商議後放假,或將之累積,與來年可享用的年假合併。」

更詳細的解釋可以請參考Chapter 57, 41AA Annual Leave


新員工按「共同假期年」計算年假舉例如下:
例一:員工乙於二零一零年一月一日入職
· 第一「共同假期年」01/01-31/12/2010:服務年期為至少一年但未達三年,可享有七日年假;
· 第二「共同假期年」01/01-31/12/2011:服務年期為兩年(至少一年但未達三年),可享有七日年假;
· 第三「共同假期年」01/01-31/12/2012:服務年期為至少三年但未達四年,可享有八日年假;
· 第四「共同假期年」01/01-31/12/2013:服務年期為至少四年但未達五年,可享有九日年假。

例二:員工丙於二零一零年四月一日入職
· 第一「共同假期年」01/04-31/12/2010: 可享有七日年假的百分比,因工作不夠一年,服務年期為零; 年假按比例計算,可享有7 x 275/365 = 5.27 >> 六日年假;
· 第二「共同假期年」01/01-31/12/2011:第一個完整共同假期年,即服務年期為至少一年但未達三年,可享有七日年假;
· 第三「共同假期年」01/01-31/12/2012:第二個完整共同假期年,即服務年期為至少一年但未達三年,可享有七日年假;
· 第四「共同假期年」01/01-31/12/2013:第三個完整共同假期年,服務年期為至少三年但未達四年),可享有八日年假。
如此類推……

有關有薪年假在「個人假期年」 (Anniversary Year) 及「共同假期年」(Calendar Year) 之間切換舉例如下:
員工甲於二零零七年四月一日入職
· 第一「個人假期年」01/04/2007-31/03/2008:服務年期為一年,可享有七日年假;
· 第二「個人假期年」01/04/2008-31/03/2009:服務年期為兩年,可享有七日年假;
· 第三「個人假期年」01/04/2009-31/12/2009:服務年期為三年,理應可享有八日年假,但公司將於二零一零年一月一 日轉為實施「共同假期年」,所以年假需按比例計算,可享有8 x 275/365 = 6.03 >> 七日年假;
· 第一「共同假期年」01/01-31/12/2010:服務年期為三年,可亨有八日年假;
· 第二「共同假期年」01/01-31/12/2011:服務年期為四年,可享有九日年假;
· 第三「共同假期年」01/01-31/12/2012:服務年期為五年,可享有十日年假。

*有薪年假日數按僱員受僱年資逐年遞增至最高14天如下:
服務年期     可享有的有薪年假日數
1)              7
2)              7
3)              8
4)              9
5)              10
6)              11
7)              12
8)              13
9或以上)   14

2020-07-15

Secondment Agreement Template



Secondment Agreement

This Secondment Agreement (hereafter the “Agreement”) is made between:

___________________________ (hereafter “Receiving Party”)
(Registered Address:______________________________),

And

___________________________ (hereafter “Seconding Party”)
(Registered Address:______________________________),

And

___________________________ (hereafter “Secondee”),

on the basis of the principle of equality and willingness and after friendly consultation.

In this Agreement, the Receiving Party, the Seconding Party and the Secondee are referred to collectively as the “Parties” and each individually as a “Party”.


The following conditions will apply to this secondment agreement.


Purpose of the Secondment

The purpose of the secondment to the Receiving Party is to [Reasons / Key Objectives].


General Provisions

The Secondee will be seconded to the full time (FTE 100%) position of [Position during secondment] as outlined in the attached job description.  The secondment will be based in [City of the Receiving Party] and the Secondee will reside in that city.

The duration of the secondment will be for the period from [Secondment Start Date] to [Secondment End Date], at which time the Secondee will revert to his/her substantive position with the Seconding Party.


Terms and Conditions

The Secondee at all times be an employee of, and will remain subject to the terms and conditions, of the Seconding Party.  The Secondee will be maintained on the payroll of the Seconding Party and the Seconding Party shall retain all rights and responsibilities as Employer of the Secondee.

The Secondee will be subject to the operational policies and procedures from the Receiving Party apart from his/her core terms and conditions, sickness absence, annual leave and disciplinary policies and procedures.

The terms and conditions for this secondment will be those as stipulated in the Secondee’s current contract with the Seconding Party.  Any variations to these conditions are stated below:
l   Additional remuneration for the secondment period
l   Arrangements for statutory and public holidays
l   Any local arrangements that may impact on the original T&C


Management
On a day-to-day basis, the Secondee will report to and be managed by the Receiving Party or its delegated.  Any management issues concerning the Secondee will be dealt with in consultation with the Seconding Party.

Staff performance appraisal will be carried out by the Receiving Party.  The Seconding Party will maintain a regular dialogue with the Secondee.  The disciplinary and grievance processes will be carried out by the Seconding Party, in accordance with the policies of the Seconding Party.


Leave Arrangement
Leave application will be approved by the Receiving Party.  The recording of leave taken will be carried by the Receiving Party and copied to Seconding Party.

The leave policy of Seconding Party continues to apply during the secondment period.

The annual leave entitlement will remain unchanged.  The annual leave balance at the beginning of the secondment is [Number of AL].


Remuneration and Financial Responsibilities

The Seconding Party will pay for the Secondee and the Receiving Party will reimburse the Seconding Party full costs associated with the Secondee during the secondment as applicable, including:
l  Salary and all other compensation and benefits items in line with the provisions of the Terms and Conditions
l  Any special allowances applicable
l  All other costs arising from the Secondee to perform his/her duty when on secondment, e.g. travel, etc.
[Breakdown if necessary]

A lump sum of [Amount] per month should be deposited to the bank account of the Seconding Party by [pay date] with the details below:

[The Seconding Party’s Bank Account Information]


The Releasing Party will grant the Secondee:
l  Hardship/living allowance of [Allowance Amount] per month
l  Additional Responsibilities Allowance of [Allowance Amount] per month
A lump sum of [Amount] per month will be paid to the Secondee directly by [payment method] by {pay date].

The Receiving Party will be responsible for the expenses as follows:
l  Relocation/Shipping Allowance (reimbursable up to [Allowance Amount])
l  Excess Baggage Allowance (reimbursable up to [Allowance Amount])
l  Entry and Exit Airfare (reimbursable)
l  Airfare and Medical Subsidy (reimbursable)
l  Housing / Staff Quarter / Furnished Accommodation


Conditions of Return to Home Unit

On the expiry of this agreement or by the termination of the agreement with notice as set out above, the Secondee will have the right to return to his/her substantive position or a comparable position within the Receiving Party, unless structural changes occur during the course of the secondment and the substantive position no longer exists or is substantially altered.  If this occurs the Secondee will be involved in any consultation process.


Confidentiality

No confidential issues relating to the work of the Receiving Party shall be disclosed by the Secondee without the prior consent of the Receiving Party.


Termination of Secondment

A secondment may be terminated early by the mutual agreement of All Parties.

A secondment may be terminated early by any party with the notice of two months in writing.

The secondment may be terminated without notice if the Secondee is dismissed by the Seconding Party or guilty of gross misconduct during the secondment period.

The secondment may be terminated without notice where the Seconding Party declares an emergency or exceptional circumstances and the Secondee is required to return to his/her substantive position immediately.





This Agreement shall be written in English, in three original copies.

IN WITNESS THEREOF, the Parties have hereby duly executed this Agreement.

On behalf of
[Seconding Party]


(Signature)


[Name of Authorized Person]

Date




On behalf of
[Receiving Party]


(Signature)


[Name of Authorized Person]

Date


I, [Name of Secondee], have read the Secondment Policy and Guidelines and the terms and conditions stipulated in the Secondment Agreement above.  I hereby agree to the terms and conditions stipulated above, and to return to the substantive position in Seconding Party at the end of the secondment period.



(Signature)


[Name of Secondee]

Date