Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Benefit in kind
  • 9 Dec 1996

    NECKEL NILS v. DUAL VOLTAGE CO. LTD.

    Citation
    NECKEL NILS v. DUAL VOLTAGE CO. LTD.
    Court
    Court of First Instance
    Case number
    HCLA110/1996

    A non-accountable housing allowance paid under the contract is consideration for services and falls within the statutory definition of 'wages' under the Employment Ordinance; the statutory exclusion for 'the value of any accommodation provided by the employer' applies to benefits in kind, not to actual monetary housing allowances, so the housing allowance must be included in wages in lieu of notice.