Overview of Payroll in Hong Kong 2016

Overview of Payroll in Hong Kong 2016

  • Country

    Hong Kong

  • Material Year


An overview of processing payroll in Hong Kong

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).

Having attended this on-line 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 employers 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.

The course includes:

  • Country overview
  • Business culture
  • Immigration, visas and identity cards
  • Employment legislation:
    • Employment ordinances
    • Contract of employment
    • Wages
    • Rest days, holidays and leave
    • Annual leave
    • Statutory holidays (public holidays)
    • Sickness allowance
    • Maternity protection
    • Paternity leave
    • End of year payment
    • Termination of the contract of employment
    • Employment protection
    • Severance pay and long service awards
    • Protection against anti union discrimination
    • Calculating the various statutory entitlements
    • Minimum wage ordinance and statutory minimum wage
  • Payroll
  • Payroll Mandatory Provident Fund (MPF)
  • Hong Kong payslip
  • Tax obligations as an employer:
    • Record keeping for payroll
    • Continuing employment and new employment
    • Death in service
    • Leaving Hong Kong
    • Employer obligations
    • Salaries tax and personal assessment
    • Treatment of different payments
    • Severance payments
    • Taxable benefit of place of residence
    • Payment in lieu of notice (PILON)
    • Payment in lieu of leave and holidays
    • Assessment and relating back
    • Filing
    • Salaries tax computation
  • Social security
  • Useful links

Other means of training 

Click here to attend the course in classroom 

Click here to attend the course virtually 

 For further information contact us on 0203 751 1510 or training@globalpayrollassociation.com

Course Trainers