Country Payroll Guide Hong Kong
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Key Facts
- Capital
- Hong Kong
- Date format
- dd.mm.yyyy
- Currency
- Hong Kong Dollar (HKD)
Contributions
Employers
- Total Employment Cost
- Total Employment Cost - 5%
Employees
- Total Employee Cost
- Total Employee Cost - 5%
Minimum Wage
- Minimum Wage
- The minimum wage in Hong Kong is 37.5 HKD per hour.
Payroll
- Payroll Cycle
- Monthly
- 13th Salary
Not mandatory, down to individual company.
Income Tax
- Employee Income Tax (1)
- Up to $50K - 2%
- Employee Income Tax (2)
- Up to $100K - 6%
- Employee Income Tax (3)
- Up to $150K - 10%
- Employee Income Tax (4)
- Up to $200K - 14%
- Employee Income Tax (5)
- Above $200K - 17%
Working Hours
- General Working Hours
Office hours 40 hours per week, general 48 hours per week.
- Overtime
Employees who work more than 40 hours in a week must be paid an overtime rate of “time and a half” or 1.5 times their usual rate for the extra hours. But there is no such legislation in Hong Kong and any overtime pay is on a company basis.
Leave
- Paid Time Off
An employee is entitled to 7 days’ annual leave with pay after serving every period of 12 months under a continuous contract.
• 1 year – 7 days
• 2 years – 7 days
• 3 years – 8 days
• 4 years – 9 days
• 5 years – 10 days
• 6 years – 11 days
• 7 years – 12 days
• 8 years – 13 days
• 9+ years – 14 days
- Public Holidays
12 public holidays.
- Sick Days
According to the Hong Kong’s Employment Ordinance, employees can apply for two types of sick leave: paid and non-paid. The employee must be under a continuous contract. The planned sick leave must not be less than four consecutive days. The planned sick leave must be supported by an appropriate medical certificate.
- Maternity Leave
14 weeks minimum.
- Paternity Leave
5 days.
- Parental Leave
4/5 (80%) of the average daily wages earned by an employee in the 12-month period preceding the day of paternity leave.
- Other Leave
- Annual Leave
- Parental Leave
- Personal leave/compassionate leave
- Community Serice
- Long Service
Termination
- Termination Process
A contract of employment may be terminated by dismiss, an employer may summarily dismiss his employee where the employer has conducted himself in a manner that is not compatible with the his duty of fidelity owed to the employer or where his conduct is not in the employer’s interest or is inconsistent.
- Notice Period
If you have worked for your employer for one month or more, the legal minimum amount of notice you must give is one week. Normally your employment contract will set out a longer notice period. If it does, you should give this length of notice to your employer.
- Severance Pay
The employee’s regular wages for a regular work week by the sum of the number of completed years of employment and the number of completed months of employment divided by 12 for a year that is not completed.
- Probation Period
3 months, 6 months or 12 months.
Visa
- Employment Visa
As a general rule, any person other than those who have the right of abode or right to land in Hong Kong, must obtain an employment visa before taking up employment.
