It generally is treated as different from base pay and usually is not taken into account in determining pension benefits or contributions, or in calculating other allowances such as overtime.

• 这种津贴一般被视为有别于基本薪金,在计算雇员的退休金计划供款或福利,或计算其他津贴如逾时工作津贴时,一般不把这种津贴计算在内。