Government welcomes passage of Rating (Amendment) Bill 2024
The Government welcomed the passage of the Rating (Amendment) Bill 2024 by the Legislative Council today (October 23). The Bill gives effect to the progressive rating system for domestic tenements, which will take effect from the fourth quarter of this financial year (i.e. January to March 2025), to uphold the principle of "affordable users pay".
Starting from the fourth quarter of this financial year, for domestic tenements with a rateable value (RV) of $550,000 or below, rates will continue to be charged at 5 per cent of the RV. For domestic tenements with an RV exceeding $550,000, rates will be charged at the same rate of 5 per cent for the first $550,000, 8 per cent for the next $250,000, and 12 per cent for the remaining RV.
Non-domestic tenements, including tenements used for business activities or social services, e.g. commercial building, industrial building, shop, hotel, nursery, home for the elderly, youth hostel, holiday camp, etc, will not be subject to the progressive rating system.
The Secretary for Financial Services and the Treasury, Mr Christopher Hui, said, "The progressive rating system endeavours to strike a balance between upholding the 'affordable users pay' principle and minimising the number of ratepayers affected. In formulating the progressive rating system, the Government has taken into account a basket of factors, including the affordability of ratepayers of domestic tenements, the market rentals as reflected in the RV, the number of affected ratepayers and the amount of additional rates to be paid, the estimated increase in revenue from rates, as well as the fundamental principle of maintaining a simple rating system. The progressive rating system is part of the Government's comprehensive fiscal consolidation programme. It is expected that government revenue will increase by about $820 million each year. The affected domestic tenements account for about 1.9 per cent of the total number of private domestic tenements in Hong Kong."
The Bill will be gazetted on November 1. The Rating and Valuation Department will inform the affected ratepayers. The quarterly demands to be issued in the fourth quarter of this financial year will reflect the progressive rates for applicable cases.
Employers and employees should make work arrangements in times of rainstorm warnings (2)
The Labour Department (LD) today (June 8) reminded employers to make prior work arrangements for employees during and after rainstorm warnings and extreme conditions as early as possible. These arrangements not only can ensure the safety of employees and smooth operation of organisations, but also are conducive to maintaining good labour relations.
Formulate work arrangements
Employers should make prior work arrangements and contingency measures which are reasonable and practical. In drawing up and implementing the relevant arrangements, employers should give prime consideration to employees' safety and the feasibility of employees travelling to and from their workplaces, etc. To avoid unnecessary disputes between employers and employees, employers should ensure that all employees are informed of and agree to the relevant work arrangements in advance. The work arrangements should cover the following areas:
* arrangements in respect of reporting for duty;
* arrangements in respect of early release from work;
* arrangements in respect of work resumption (e.g. the number of hours within which employees should resume duty after the relevant warning signal is cancelled or when extreme conditions come to an end, and when safety and traffic conditions allow);
* arrangements in respect of remote work (if applicable);
*arrangements regarding wages and allowances (e.g. calculation of wages and allowances in respect of reporting for duty); and
* arrangements for staff required to report for duty in times of adverse weather or extreme conditions.
"Employers should conduct an early and realistic assessment of whether there is any need for staff to report for duty at workplaces when rainstorm warning or extreme conditions are in force. In making the assessment, employers should take into account the safety of employees, the business nature, operational needs and urgency of service of their organisations, with due regard to the manpower requirements, staffing establishment and circumstances of individual employees, and keep the number of staff required to report for duty at workplaces to the minimum as far as possible," a spokesman for the LD said.
Work arrangements in times of adverse weather and extreme conditions
If a Red or Black Rainstorm Warning Signal is issued within working hours, employees working indoors should continue to work as usual unless it is dangerous to do so. Supervisors of employees working outdoors or in exposed areas should suspend outdoor duties as soon as practicable. They should arrange for their employees to take shelter temporarily and resume duty only when weather conditions permit. If the Black Rainstorm Warning Signal is still in force at the end of working hours, employees should stay in a safe place until the heavy rain has passed. Employers should also make available to employees a suitable area in the workplace as temporary shelter from wind and rain.
If the Government makes an extreme conditions announcement, except for those required to report for duty at workplaces according to prior agreements made with employers, employees should stay where they are or in safe places, instead of heading for work. Employees already on duty at workplaces could continue to work as usual in a safe manner. If the workplaces are in danger, employers should arrange to release staff from work early where practicable and safe to do so or arrange for them to take temporary shelter in a safe place. If working time ends while extreme conditions are still in force, employers can release employees from workplaces in a safe manner or provide a suitable area as temporary shelter for those still at workplaces.
If it is necessary for employees to report for duty at workplaces under adverse weather or extreme conditions, employers should discuss and agree with them in advance the duty arrangements and contingency measures. If public transport is suspended or only maintains a limited service when the Black Rainstorm Warning Signal or extreme conditions are in force, employers should provide safe transport services for employees travelling to and from workplaces, or grant them an additional travelling allowance.
The spokesman also reminded employers to observe the statutory liabilities and requirements under the Employment Ordinance, Occupational Safety and Health Ordinance, Factories and Industrial Undertakings Ordinance, Employees' Compensation Ordinance and Minimum Wage Ordinance.
Comply with requirements of legislation
"Tropical cyclones and rainstorms are natural calamities. If employees are not required to report for duty, or are released from workplaces early, or are unable to report for duty at workplaces or resume work on time, etc due to adverse weather, extreme conditions or other environmental factors beyond their control, employers should not deduct their wages, good attendance bonus, or allowances, nor require employees to compensate subsequently for the loss of working hours in response to the aforementioned situations, or reduce employees' entitlements to annual leave, statutory holidays or rest days under the Employment Ordinance to compensate for the loss of working hours resulting from the issuance of adverse weather warnings or the extreme conditions announcement," the spokesman said.
Employers have an obligation to provide and maintain a safe working environment for their employees under the Occupational Safety and Health Ordinance and the Factories and Industrial Undertakings Ordinance. If employees are required to work in times of tropical cyclone warnings, rainstorm warnings or extreme conditions, employers should ensure that the risks at work are reduced as far as reasonably practicable. Moreover, under the Employees' Compensation Ordinance, employers are liable to pay compensation for injuries or deaths incurred when employees are travelling by a direct route from their residence to their workplace, or from their workplace back to their residence after work, four hours before or after working hours on a day when Tropical Cyclone Warning Signal No. 8 or higher, a Red or Black Rainstorm Warning Signal or extreme conditions are in force.
The LD's latest revised "Code of Practice in Times of Adverse Weather and 'Extreme Conditions'" sets out the relevant guidelines in a reader-friendly and concise manner, reiterating the three major principles for formulating work arrangements under adverse weather and extreme conditions, including formulating work arrangements in advance, giving prime consideration to employees' safety, and complying with requirements of labour legislation, and incorporating corporate examples for reference. The booklet can be obtained from branch offices of the Labour Relations Division or downloaded from the department's webpage (www.labour.gov.hk/eng/public/wcp/Rainstorm.pdf).
Source: AI-found images
