Section 31I

Severance payment to be reduced by amount of gratuities and benefits in certain cases

在某些情況下，遣散費須扣除酬金及利益或權益的款額

Part VA — Severance Payments (遣散費)

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Statutory Text

(1) This section applies if—

(a) an employee becomes entitled to payment of a severance payment under this Part; and

(b) any of the following conditions is met—

(i) because of the operation of the employee’s contract of employment, one or more gratuities based on length of service have been paid to the employee;

(ii) because of the operation of that contract, one or more employer-funded (specified) ORS benefits have been paid to the employee;

(iii) one or more employer-funded (voluntary) MPFS benefits are being held in one or more mandatory provident fund schemes in respect of the employee, or have been paid to or in respect of the employee.

(2) The severance payment is to be reduced by the aggregate amount of every one of the gratuities and benefits referred to in subsection (1)(b) to the extent that it relates to the employee’s years of service for which the severance payment is payable.

Note— See also section 31ZEA , and section 3 of Schedule 11 .

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