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ོ། ༥.སྐ ”

h) Add "inducement" on e) (rate varies according to post (12.5% or 10% or nil).

[This is a form of difficult post allowance and should be withdrawn. DPA would be paid at the appropriate rate as it is already in practice].

i)

Add FSA/COLA (budget less salary contribution).

[An anomaly that has given rise to some confusion over the years. COLA should appear only in "Frais" top-up (see below)].

B. NET OVERSEAS EMOLUMENTS

C.

3.

A.

a) Local Salary

b)

c)

Add enhancement for leave

Subtotal

d) Gratuity (25% of c)

[To offset the standard terminal gratuity of

25% of local salary paid by the local Government]

e)

f)

Net Overseas emoluments in local currency.

Sterling equivalent

NET SALARY SUPPLEMENT ("Top-up")

a)

b)

Supplement (A-B)

Adjustment for leave(365 divided by 365 + days annual leave entitlement)

c) Rounded (until divisible by twelve).

[The effect of rounding is lost at present when unrounded allowances are paid at the same time. total of salary and allowances top-up can be paid either rounded or not. Pay is not usually rounded in the DS]

d) Married and single rates

[Under the FSA system the figure at A.i above was

The

the local Allowance for a married officer with a child

(the late lamented Horace). With the appropriate

rate of COLA included in "frais" there is no

need for differential salary rates]

ALLOWANCES

FRAIS "Top-up" [No change]

a) COLA (plus Children's Addition if entitled).

E 18-77

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