discretionary bonus:酌酬奖金,即公司任意决定、自由裁量的奖金
属于雇主可能发放的奖金之一。有些雇主会随意发放奖金,以表彰员工的表现,作为对推荐员工的感谢,或避免在年底不得不重新计算加班补偿的风险。
自由裁量奖金是公司给予员工的额外报酬,以奖励员工在工作中表现出色、完成工作或做出超出正常工作职责的贡献。若要作为自由裁量奖金发放,雇主必须在奖金期结束时或接近奖金期时酌情发放奖金,雇员不得期望定期收到奖金。虽然许多公司选择每年发放一到两次可自由支配的奖金,但他们并没有义务这样做。
discretionary bonus 常出现在雇用协议或聘用协议的薪酬条款(Remuneration)部分,用来阐明受雇人或受聘人的薪资内容。
discretionary bonus 常译为:酌情花红。
【双语例句】
·1
The components of the remuneration package are consisted of base salary, allowances, benefits-in-kind, fringe benefits including medical insurance and contributions to pension funds, as well as incentives like discretionary bonus, participation in share options scheme and long-term rewards.
薪酬待遇包括基本薪金、津贴、实物利益、附带福利(包括医疗保险及强积金供款),以及酌情花红、 参与认股权计划和长期服务奖金等奖励。
2
The principal elements of the executive directors’ and senior management’s remuneration packages include basic salaries and discretionary bonus which includes both cash and incentive shares.
执行董事及高级管理人员之薪酬政策 执行董事及高级管理人员薪酬福利之主要部份包括基本薪金及酌情花红(包括现金及奖励股份)。
3
Under the service contracts, after each completed year of service, the remuneration payable to each of them may, subject to the discretion of the Directors and they will each be entitled to a discretionary bonus provided that the audited consolidated profit after taxation and minority interests (and after the payment of such bonus) but before extraordinary items (the “Profit”) of the Group for the relevant year exceeds HK$10 million and further that the total amount of bonuses payable to all the Directors for such year shall not exceed 5% of the Profit.
根据服务合约,于服务届满一整年后,彼等各自获支付的薪酬须由董事酌情釐定,亦可获发 酌情花 红, 惟 本集 团于有关年度的 除税及少数股东权益(及支付有关花红后)后而除非经常项目前的经审核综合盈利(「盈 利」)须 超 过 10,000,000港元,且该年度支付予全体董事的花红总额不得超过盈利5%。
4
The present remuneration package consists of salary, housing benefits (applicable to certain grades of employees), discretionary bonuses and fringe benefits that are comparable with the market.
现有的薪酬组合包括薪金、房屋福利(只适用于部分级别的僱员)、酌情花红及 与市场相若的其他福利。