【Q&A问答指南】特殊疫情，人事如何妥善应对？

3月 28, 2022 elitestage 没有评论

 (2022-23 Budget) announces pending plans worth over HK$170 billion to boost the economy and maintain public confidence.
因全国疫情的发展趋势，已经有诸多居民区、办公楼宇进行封闭管理，对企业的工作安排和劳动者的工作方式都产生了些许变化。
 expansionary fiscal policy with initiatives mainly focusing on four areas:
问： 劳动者为新型冠状病毒感染的肺炎患者、疑似病人、密切接触者之一的，企业应如何支付工资？ all-out effort 
答： 对新型冠状病毒感染的肺炎患者、疑似病人、密切接触者在其隔离治疗期间或医学观察期间以及因政府实施隔离措施或采取其他紧急措施导致不能提供正常劳动的企业职工，企业应当按正常出勤支付工资报酬，不得依据劳动合同法第四十条、四十一条与职工解除劳动合同。Relieving the hardship of Hong Kong people and SMEsRendering support 

问： 劳动者在依法隔离期间劳动合同到期的，如何处理？Investing 
答： 对新型冠状病毒感染的肺炎患者、疑似病人、密切接触者在其隔离治疗期间或医学观察期间以及因政府实施隔离措施或采取其他紧急措施期间，劳动合同到期的，分别顺延至职工医疗期期满、医学观察期期满、隔离期期满或者政府采取的紧急措施结束。

Here we list the preferemtial policy that undertrakes in 2022-23.
 Tax measures proposed to support individuals and enterprises
To relieve people’s hardship and preserve the vitality of the economy, and in particular the survival of small to medium-sized enterprises (SMEs), Budget 2022-23 proposes a series of counter-cyclical measures, some of which are related to taxes, including:Reducing profits tax, salaries tax, and tax under personal assessment for the year of assessment 2021-22 (that is, from April 1, 2021 to March 31, 2022)Waiving business registration fees for 2022-23Introducing a tax deduction for domestic rental expenses

Profits tax
 HK$10,000 per case. This measure will benefit 151,000 businesses and reduce government revenue by HK$1.2 billion.
问： 员工带薪年假、企业自设福利假等各类假已休完，仍然不能到岗的同时也无法提供正常劳动的，要如何处理？
答： 对企业未复工或者企业复工但劳动者未返岗且不能通过其他方式提供正常劳动的，企业参照关于停工停产期间工资支付规定与劳动者协商，在一个工资支付周期内的，按劳动合同规定的标准支付工资；超过一个工资支付周期的，由企业与劳动者协商发放生活费。由于各地疫情防控政策不断调整，隔离时间、条件和具体要求也在不断变化，企业与职工结合实际情况，通过协商妥善解决相关问题，可参考按照不低于当地最低工资标准的80%支付。 tax reduction ceiling will be applied to each business.The proposed reduction will be reflected in the final tax payable for the year of assessment 2021-22, but not to the provisional tax of the same year. Therefore, taxpayers are still required to pay their provisional tax on time despite the proposed reduction measure.Before the enactment of the relevant legislation, relevant taxpayers should file their profits tax returns for the year of assessment 2021-22 as usual. Upon enactment of the relevant legislation, the IRD will calculate the reduction in the final assessment. For any final assessment for 2021-22 issued before the enactment of the law, the IRD will make a reassessment after the enactment. Taxpayers are not required to make any applications or enquiries to the IRD.

 provide tax concessions for eligible family investment management entities managed by single-family offices. No further details are available at the time of writing this article. The Financial Secretary said they will consult the sector on the detailed proposal as soon as possible and aim to submit legislative amendments to the Legal Council (LegCo) within the current legislative session.No changes are proposed to tax rates of the profits tax in the 2022-23 Budget.That is to say, the standard profits tax rates for the year of assessment 2021-22 will still be at 16 percent for corporations and 15 percent for incorporated businesses. And the two-tiered profits tax rates will still be as shown in the below table:
 Salaries tax and tax under  personal assessment
问： 劳动者“2+12”期间，工资如何支付？
答： 2+12中的“2”属于居家隔离（不能出门），“12”为严格的社区健康管理。社区健康管理期间要求非必要不外出，确需外出的需要先报备，要求保持上班两点一线。
因此，2天的居家隔离期间参照第一种情况，企业应当按正常出勤支付工资报酬。12天的社区健康管理期间理论上是可以出勤工作的，但出于安全考虑，建议用人单位与劳动者协商出勤方式。能够安排居家办公或者年休假和调休的，尽量安排。实在无法安排的，需要劳动者在做好严格防护措施的情况下，出勤工作。 benefit 2.01 million taxpayers   reduce government revenue by HK$13.1 billion.
Similar to the proposed profits tax reduction measures, the IRD further supplemented that:For salaries tax, the ceiling is applied to each individual taxpayer. For married couples who are jointly assessed, the ceiling is applied to each married couple (that is, capped at HK$10,000 in total). For personal assessment, the ceiling is applied to each single taxpayer or married person who elects for personal assessment separately from his/her spouse. If a taxpayer elects for personal assessment jointly with his/her spouse, the tax reduction is capped at HK$10,000 for the married couple.The proposed tax reduction is not applicable to property tax. Individuals with rental income, if eligible for personal assessment, may be able to enjoy such reduction under personal assessment.A taxpayer who is separately chargeable to salaries tax and profits tax can enjoy tax reduction under each of the tax types.

Taxpayers should file their profits tax returns and tax returns for individuals for the year of assessment 2021/22 as usual.

The proposed tax reduction will only be applicable to the final tax for the year of assessment 2021/22, but not to the provisional tax of the same year. Therefore, taxpayers are still required to pay their provisional tax on time despite the proposed reduction measure.

In addition to the above proposed reduction measures, the 2022-23 Budget also proposes to provide a tax reduction for domestic rental expenses starting from the year of assessment 2022-23, subject to a ceiling of HK$100,000 for a year of assessment. This is to ease the burden of renting a private property on taxpayers liable to salaries tax and tax under personal assessment who are not owners of domestic properties. Further information supplemented by the IRD is noted in the table below.
 Waiver of business registration fees  for one year
The Financial Secretary proposed to waive business registration fees for one year from April 1, 2022 to March 31, 2023 (Waiver Period). This measure will benefit 1.5 million business operators and reduce government revenue by HK$3 billion.The Hong Kong Government will introduce the relevant legislative amendment into the LegCo as soon as possible to implement the measure.
The IRD has provided more details on the implementation of this proposed measure:In respect of local companies registered under the one-stop company incorporation and business registration regime (“One-stop Registration”), the fees payable under section 5A(1)(a) of the Business Registration Ordinance (Cap. 310) will be reduced by a sum of HK$2,000 if the related incorporation submissions are made within the Waiver Period. For other cases, the fees payable in respect of business registration certificates and branch registration certificates with commencement date falling within the Waiver Period will be reduced by a sum of HK$2,000 and HK$73, respectively.Businesses are still required to pay the levy for the Protection of Wages on Insolvency Fund.Businesses that have paid the registration fees for the Waiver Period but are not required to renew their certificates in the Waiver Period can also benefit from the concessionary measure by getting a refund of the relevant amount of business registration fees paid in respect of the Waiver Period.

No application is required. The IRD will directly send refund cheques to eligible businesses for the business registration fees paid in respect of the Waiver Period. The refund arrangement will be announced after the relevant legislative amendment is passed by the LegCo.

 

 Other fiscal measures to  support enterprises
In addition to the tax measures, the 2022-23 Budget also provided the below rates concession and waiver of fees and charges to businesses affected by the pandemic:Providing rates concession for non‑domestic properties for four quarters of 2022‑23, subject to a ceiling of HK$5,000 per quarter in the first two quarters and a ceiling of HK$2,000 per quarter in the remaining two quarters for each ratable property.Waiving the business registration fees for 2022Continuing to waive 75 percent of water and sewage charges payable by non‑domestic households for eight months until November 30, 2022, subject to a monthly ceiling of HK$20,000 and HK$12,500, respectively, per household.

Extending the waivers/concessions of the existing 34 groups of government fees and charges for 12个月 starting from October this year. This measure will benefit a wide range of sectors, such as aviation, maritime, logistics, retail, catering, agriculture and fisheries, construction, tourism, and entertainment.

Continuing to grant the 75 percent rental or fee concession currently applicable to eligible tenants of government premises and eligible short‑term tenancies and waivers under the Lands Department for six months until September 30, 2022. During the period, tenants who have to close their properties at the request of the Government will continue to receive full rental waiver for the duration of the closure.

Issuing consumption vouchers
To boost the market sentiment, stimulate local consumption, and speed up economic recovery, the 2022-23 Budget proposes a new round of consumption voucher scheme, under which electronic consumption vouchers with a total value of HK$10,000 will be disbursed by instalment to each eligible Hong Kong permanent resident and new arrival aged 18 or above through suitable stored value facilities. The scheme is expected to benefit about 6.6 million people.To be more specific, consumption vouchers valued at HK$5,000 will be disbursed in April to over 6.3 million successful registrants first by making use of the registration data collected through last year’s consumption voucher scheme. They will get the remaining vouchers by instalments together with the new eligible persons in the middle of the year. 
 Enhancing economic resilience and enriching industrial development
As to long-term economic policies, the 2022-23 Budget proposes enriched industrial development, and a move towards high-quality and inclusive economic growth, thereby creating more high-quality and diverse employment opportunities.
In addition to making good use of the national policies and Hong Kong’s unique advantages and continuing to play its bridging and platform role between mainland China and the international market, the 2022-23 Budget proposes to allocate more resources to support innovation and technology as well as the digital economy:To support start-ups and technology investments, the 2022-23 Budget proposes to increase the funding allocated to the Hong Kong Growth Portfolio under the Future Fund by HK$10 billion, of which HK$5 billion will be used to set up a new investment fund, namely the Strategic Tech Fund.To help universities realize their R&D outcomes, start-ups of universities with private investments (on a matching basis of one to one) may receive an annual subsidy of up to HK$1.5 million for a maximum of three years.To further promote the development of life and health technology in Hong Kong, the 2022-23 Budget proposes to earmark HK$10 billion to provide more comprehensive support to relevant enterprises and set up the InnoLife Healthtech Hub in the Hong Kong‑Shenzhen Innovation and Technology Park.

Elite Stage has always been committed to providing customers with comprehensive and reliable financial planning, in-depth understanding of the customer’s operating model to provide the most appropriate method, helping customers complete the accounting and auditing of HK companies successfully, and enabling customers to operate legally in Hong Kong.

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