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19. GRATUITY/RESETTLEMENT GRANT (officers on agreement only) (*For teachers)
(i)
On completion of the tour of service required by this Memorandum or if the officer's services are terminated under Section 16 of this Memorandum for reasons other than misconduct, the officer will receive a gratuity/resettlement grant for the period of service, including periods of earned vacation leave and the period of the direct journey to Hong Kong on first appointment. Such gratuity/resettlement grant will be payable in the form of a percentage of total basic salary of substantive office (plus expatriation pay where appropriate) drawn during the respective agreement period, at the rate of 25 per cent.
(ii) The gratuity/resettlement grant relating to the completed period of.
resident service, and to the direct air journey to. Hong Kong on first........ appointment, is normally paid not earlier than four clear working days before the officer's departure. on vacation leave; that relating to the officer's vacation leave is paid on the expiry of the leave.
(iii) The gratuity/resettlement grant attracts salaries tax and is assessed,
for this purpose, as income of the tax year in which it is payable subject to the right of the officer to have such payment related back as income of the period of service to which it relates, not exceeding three years.
In addition to any tax levied in Hong Kong, a.gratuity/ resettlement grant received in the United Kingdom may be subject to U.K. income tax.
20. PRESERVATION OF LOCAL GOVERNMENT SUPERANNUATION RIGHTS
The Superannuation (Local Government and Overseas Employment) Interchange Rules, 1958, provide for the preservation of the accrued rights of local government employees who take up certain non-pensionable employment abroad.
A person wishing to take advantage of these Rules must make application to his local authority within six months of entering the employment of the Hong Kong Government. It would be to his advantage to be retained on the establishment of his local authority - by the grant of leave without pay or otherwise until the day prior to his departure for Hong Kong.
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21. PRESERVATION OF TEACHERS SUPERANNUATION RIGHTS
On discontinuance of contributory service in England or Wales, or in Scotland, to take up an appointment in Hong Kong, an officer's superannuation rights may be safe-guarded by application as soon as possible to the Ministry of Education or the Scottish Education Department as appropriate, for their consent to the payment of contributions under the Teachers (Superannuation) Act, 1937, or the Teachers (Superannuation) (Scotland) Regulations, 1957, as the case may be. It is understood that consent is normally given and, in that event, an officer is required to pay both the employee's and the employer's share of the contributions.
22. VACCINATIONS
All officers (and the wife and family of a married officer) proceeding to Hong Kong shall be in possession of valid certificates or vaccination against smallpox and cholera. They are also advised to be vaccinated against the enteric fevers and poliomyelitis. Officers are personally responsible for any charges that may be incurred in obtaining vaccinations for themselves or their families.
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