XN000022-1979-10-28 — Page 7

SUNDAY, OCTOBER 28, 1979

+AN EMPLOYEE MAY, AT HIS OWN REQUEST AND IF HIS EMPLOYER AGREES, WORK ON A REST DAY. AN EMPLOYER MAY ASK AN EMPLOYEE TO WORK ON A REST DAY BUT THE EMPLOYEE IS FREE TO AGREE OR NOT AS HE WISHES,+ HE ADDED.

ENQUIRIES ABOUT REST DAYS MAY BE MADE TO THE NEAREST BRANCH OFFICE OF THE LABOUR RELATIONS SERVICE. THE TELEPHONE NUMBERS ARE: FOR KOWLOON EAST 3-205638- KOWLOON WEST 3-201652- KWUN TONG 3-898520- TSUEN WAN 12-422096- TUEN MUN 12-818443 EXT. 82 AND HONG KONG ISLAND 5-282523 EXT. 60.

EMPLOYERS MUST INFORM IRD PARTICULARS OF NEW EMPLOYEES

*****

THE INLAND REVENUE DEPARTMENT TODAY (SUNDAY) REMINDED EMPLOYERS OF THEIR RESPONSIBILITY TO FURNISH THE COMMISSIONER OF INLAND REVENUE IN WRITING PARTICULARS OF ANY NEW EMPLOYEE LIKELY TO BE CHARGEABLE TO SALARIES TAX WITHIN THREE MONTHS OF HIS EMPLOYMENT.

A SPOKESMAN FOR THE DEPARTMENT POINTED OUT THAT AN EMPLOYER WHO IS ABOUT TO CEASE TO EMPLOY IN HONG KONG ANY PERSON LIKELY TO BE CHARGEABLE TO SALARIES TAX MUST ALSO NOTIFY THE COMMISSIONER IN WRITING AT LEAST ONE MONTH BEFORE THE TERMINATION OF SUCH AN EMPLOYMENT.

AN EMPLOYER IS ALSO REQUIRED TO NOTIFY THE COMMISSIONER IN WRITING. WHENEVER AN EMPLOYEE, WHO IS CHARGEABLE TO SALARIES TAX IS ABOUT TO LEAVE HONG KONG FOR MORE THAN A MONTH BEFORE HIS DEPARTURE.

+THIS DOES NOT APPLY TO AN EMPLOYEE WHO IS REQUIRED, IN THE COURSE OF HIS EMPLOYMENT, TO LEAVE HONG KONG AT FREQUENT INTERVALS,+ THE SPOKESMAN SAID.

HE ALSO POINTED OUT THAT WHEN AN EMPLOYER HAS INFORMED THE COMMISSIONER THAT HE IS ABOUT TO TERMINATE THE EMPLOYMENT OF A PERSON WHO IS CHARGEABLE TO SALARIES TAX AND ABOUT TO LEAVE HONG KONG FOR MORE THAN ONE MONTH, HE MUST NOT MAKE ANY PAYMENT TO THAT EMPLOYEE WITHIN A MONTH FROM THE DATE OF GIVING SUCH NOTICE, EXCEPT WITH THE COMMISSIONER'S WRITTEN CONSENT.

+THE EMPLOYEE MAY HOWEVER, DURING THAT MONTH PAY TO THE COMMISSIONER OUT OF MONEYS DUE TO THE EMPLOYEE SUCH SUM AS THE EMPLOYEE MAY DIRECT HIM TO PAY, THE SPOKESMAN SAID.

FORMS FOR GIVING SUCH NOTICES MAY BE OBTAINED AT THE OFFICES OF THE INLAND REVENUE DEPARTMENT ON THE EIGHTH FLOOR OF WINDSOR HOUSE AT 311 GLOUCESTER ROAD IN CAUSEWAY BAY.

17