Overview of Payroll in Hong Kong

Overview of Payroll in Hong Kong

  • Country

    HongKong

  • Material Year

    2024

Overview

Much of the legislation that employers must follow is detailed in the Employer Ordinance – where the concise guide has 13 chapters and 2 appendices. Whilst these guides are quite easy to follow they highlight that employers have a wide range of obligations which impact on payroll including very specific record keeping. There is also a wide range of tax treatments for different scenarios including the various reasons for leaving employment, the salaries tax, social security, plus the Payroll Mandatory Provident Fund (MPF).

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Hong Kong and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Hong Kong, are clear about employer obligations including those for Hong Kong residents and non-residents, know what they need to do on a periodic and annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that income tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

Course Trainers

  • Alison

    Senior Consultant

    With over 25 years experience in Finance, HR and Payroll, Alison has worked as a Payroll & HR consultant for many organisations supporting international HR and payroll implementations within multiple industries including Media, IT, Manufacturing and Financial Services. Her payroll experience includes implementing payrolls in over 45 countries in EMEA and APAC for both in house payrolls and with an out sourced provider.

What will be covered?

Country Overview:

  • Country overview
  • Business culture
  • Immigration
  • visas and identity cards
  • Assessment and relating back
  • Filing
  • Useful links

Employment Law:

  • Employment legislation:
  • Employment ordinances
  • Contract of employment
  • Termination of the contract of employment
  • Employment protection
  • Protection against anti-union discrimination
  • Continuing employment and new employment
  • Death in service
  • Leaving Hong Kong
  • Employer obligations
  • Tax:

  • Tax obligations as an employer
  • Social Insurance:

  • Social security
  • Payroll Administration:

  • Highly specific record keeping requirements laid out in Employer Ordinance and a wide range of tax treatments are among the complexities of payroll in Hong Kong. Our course gives delegates a confident understanding of payroll processing fundamentals which they can use to carry out successful oversight of providers and ensuring compliance going forward.
  • Leave:

  • Rest days
  • holidays and leave
  • Annual leave
  • Statutory holidays (public holidays)
  • Paternity leave