| (Cap 485, section 7A(6)) [1 December 2000] L.N. 120 of 2000 (L.N. 179 of 2000) Cap 485E s 1 Interpretation In this Order, "casual employee" (临时雇员) means a casual employee who is a member of an industry scheme. Cap 485E s 2 Amounts of contributions to be made by employers in respect of casual employees For the purposes of section 7A(3)(b) of the Ordinance, the amount to be contributed by an employer for a contribution period is- (a) in the case of a casual employee to whom the employer pays the relevant income more than once a day, an amount determined by reference to the scale set out in columns 1 and 2 of Part I of the Schedule; (b) in the case of a casual employee to whom the employer pays the relevant income at least, but not more than, once a day, an amount determined by reference to the scale set out in columns 1 and 2 of Part II of the Schedule ; and (c) in the case of a casual employee to whom the employer pays the relevant income less frequently than once a day, an amount determined by reference to the scale set out in columns 1 and 2 of Part III of the Schedule. Cap 485E s 3 Amounts of contributions to be deducted by employers from relevant income of casual employees For the purposes of section 7A(4)(b) of the Ordinance, the amount that an employer is required to deduct from the relevant income of a casual employee for a contribution period is- (a) in the case of a casual employee to whom the employer pays the relevant income more than once a day, an amount determined by reference to the scale set out in columns 1 and 3 of Part I of the Schedule; (b) in the case of a casual employee to whom the employer pays the relevant income at least, but not more than, once a day, an amount determined by reference to the scale set out in columns 1 and 3 of Part II of the Schedule; and (c) in the case of a casual employee to whom the employer pays the relevant income less frequently than once a day, an amount determined by reference to the scale set out in columns 1 and 3 of Part III of the Schedule. Cap 485E SCHEDULE [sections 2 & 3] SCALES OF AMOUNTS OF CONTRIBUTIONS TO BE MADE IN RESPECT OF CASUAL EMPLOYEES PART I Scale of amounts of contributions to be made in the case of a casual employee to whom an employer pays the relevant income more than once a day Total amount of relevant income paid by an employer to a casual employee in a day Total amount to be contributed by the employer for that day Total amount to be deducted by the employer from the employee's relevant income for that day Less than $160.00 $7.50 Nil $160.00 or more but less than $260.00 $7.50 $7.50 $260.00 or more but less than $390.00 $15.00 $15.00 $390.00 or more but less than $520.00 $22.50 $22.50 $520.00 or more but not more than $650.00 $30.00 $30.00 More than $650.00 $30.00 $30.00 PART II Scale of amounts of contributions to be made in the case of a casual employee to whom an employer pays the relevant income at least, but not more than, once a day Amount of relevant income paid by an employer to a casual employee in a day Amount to be contributed by the employer for that day Amount to be deducted by the employer from the employee's relevant income for that day Less than $160.00 $7.50 Nil $160.00 or more but less than $260.00 $7.50 $7.50 $260.00 or more but less than $390.00 $15.00 $15.00 $390.00 or more but less than $520.00 $22.50 $22.50 $520.00 or more but not more than $650.00 $30.00 $30.00 More than $650.00 $30.00 $30.00 PART III Scale of amounts of contributions to be made in the case of a casual employee to whom an employer pays the relevant income less frequently than once a day Average amount of relevant income paid by an employer to a casual employee per day in a contribution period Amount to be contributed by the employer for that contribution period Amount to be deducted by the employer from the employee's relevant income for that contribution period Less than $160.00 5% of the relevant income paid by the employer to the employee for that contribution period Nil $160.00 or more but not more than $650.00 5% of the relevant income paid by the employer to the employee for that contribution period 5% of the relevant income paid by the employer to the employee for that contribution period More than $650.00 $32.50 per day in that contribution period $32.50 per day in that contribution period (29 of 2002 s. 14) |
