offset approach
相抵方式
为一种将雇员的社会保险或其他退休给付金与其应得的年金合在一起计算的相抵方式。一些雇主在支付退休金或伤残给付时，要减去该雇员的社会保险收入，理由是社会保险税收是雇主的业务开支，但他们应按社会保险给付金额的比例减去或相抵雇员的年金给付。
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