TNAG-2092-FCO40-2978-Royal-Hong-Kong-Police-Force-1990 — Page 31

Salary and Allowances

The salary, special allowance, and other allowances and benefits for which you will or may be eligible during the period of your appointment are set out in the attached Memorandum.

The rate of the special allowance is variable and is dependent upon the prevailing rate of exchange when determining the difference, if any, between your salary in your Home Force and the salary of a Superintendent of Police in Hong Kong on the equivalent salary incremental point. For example, if you have been a superintendent in your Home Force for two years, your equivalent salary point in Hong Kong will be the third increment on the superintendent pay scale. This allowance will be payable only if the Hong Kong salary is higher than your Home Force salary. For your guidance, current rates of pay (w.e.f. 1.4.1990) for a Superintendent of Police in Hong Kong are as follows :-

HK$ Per month

(Stg. at $13.06 to the £ as at 11 June 1990)

(per annum)

£31,810

£33,009

£34,236

£35,472

Less than 1 year in rank

$34,620

After 1 year

$35,925

After 2 years

$37,260

After 3 years

$38,605

In addition to this special allowance you will also be paid a cost of living allowance at 5% of the salary of a Superintendent of Police in Hong Kong on the equivalent salary point.

Disturbance Grant

The formula for determining the rate of the disturbance grant is set out in clause 5 of the attached Memorandum. The grant is currently based on the top point of the Hong Kong Master Pay Scale.

National Insurance Contributions

You should seek the advice of the Overseas Group Department of Health and Social Security, Newcastle-upon-Tyne, England, NE98 1YX in respect of your individual position. Leaflet NI 38 which covers National Insurance for people abroad is obtainable from the above address or from any Social Security Office. The Hong Kong Government is not liable to pay any class of contributions on your behalf.

Taxation

You will be liable to Hong Kong Salaries Tax on your total emoluments including disturbance grant, education allowances, special allowance, cost of living allowance, non-accountable baggage allowance etc, derived from your service in Hong Kong. Your total assessable income will include a "quarters" element which is assessed on a "rental value"