Hong Kong: Pay and benefits
Original and updating author: Nicholas Chan, Squire Patton Boggs
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Note: Hong Kong is a Special Administrative Region of the People's Republic of China. It has a high degree of autonomy and its own legal system, including in the area of employment law.
- Before employment begins, the employer must inform the employee clearly about their wages, including the wage rate, the overtime rate and any allowances. (See Pay - general)
- The wage period, which is the interval at which wages are paid, is presumed to be one month unless agreed otherwise. (See Payment of wages)
- Employers are forbidden from making deductions from employees' wages, except for reasons specified by statute. (See Deductions)
- Discrimination in terms and conditions of employment, including pay, is prohibited on the grounds of sex, disability and race. (See Equal pay)
- A statutory minimum wage applies to virtually all employees, whether full-time, part-time or casual. (See Statutory minimum wage)
- Employers are required to enrol all employees who have been employed for at least 60 days in a registered Mandatory Provident Fund. (See Pensions)
- There is no pay-as-you-earn system for income tax in Hong Kong and employers are not obliged to deduct tax at source from employees' pay. (See Income tax and social security)
- Employees with "continuous" employment contracts are entitled to sick pay. (See Sick pay)
- Employment contracts may provide that the employee is entitled to an end-of-year bonus payment, such as an extra month's pay. (See End-of-year payments)