Section A

1. What is job evaluation? Please define.

2. Please name the 5 major categories of benefits and services, and give one example for each of the types.

3. Please determine the current compa-ratio for the followings 5 employees. In each of your answers, please state each of their names, followed by the figures in 2 decimal places. Marks will be deducted if failure to do so.

4. What is the definition of Hours worked' under the provisions of the Minimum Wage Ordinance? (5 marks)

Section B

1. Under what situations do Human Resources Practitioners need to file respective tax returns to Hong Kong Inland Revenue Department (IRD)? Please clearly advise the specific employment condition, the required form to complete, the minimum statutory period for notification to IRD, and any other specific considerations to be made.

2. Describe the 5 common methods for establishing pay and grading structure.

3. Describe the 4 major factors influencing pay increase. For each of the factors, please give at least 4 examples with elaboration.

4. At the end of July 2016, the base salary, job grade, corresponding salary benchmarks and performance ratings of the 6 employees in Company X are as below.

Company X would like to arrange salary increment in Aug 2016 for the 6 employees based on the following salary review scheme.

Please determine the followings. In each of your answers, please state each of their names, followed by the figures in 2 decimal places. Marks will be deducted if failure to do so.

 i) the current CR before the salary increment for the 6 employees.

 ii) the new salary for each of the 6 employees in Aug 2016 using the company's salary review scheme. 

iii) the employee MPF mandatory contributions for Tony, Karen and Irene for the payroll period of Aug 2016 as per the legislative requirements. 

iv) Assume Company X's total MPF contribution (Mandatory + Voluntary) for each employee is 10% of base salary, the employer MPF voluntary contribution for Tony, Karen and Irene for the payroll period of Aug 2016. 

v) Andy joined the company on 10 Aug 2016 with a monthly salary of HKD 13,000-. It is the practice of Company X to use the calendar days of the month to determine the prorated salary. 

a. the prorated salary for Andy for the period of Aug 2016

b. His MPF employee mandatory contribution for the payroll period of Aug 2016.

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