Obligations related to an employee located in Hong Kong

Every year, in April, the company must file an Employer’s Return (ER). We can assist you with this formality.

Each employee, including the director if they receive a salary, remains personally responsible for filing their own Salaries Tax Return.

The employer must take out mandatory Employee Compensation Insurance (ECI) for its employees working in Hong Kong.

You can take out this insurance directly with the insurer or intermediary of your choice.

We can also handle the application. Our fee is HKD 2,000, in addition to the insurance premium.

To proceed with the application, we will need the following information:

• the employee’s full name and a copy of their employment contract;
• a description of their duties and confirmation of whether they need to travel abroad as part of their work;
• their total annual salary.

The employer must enroll its employees in the Mandatory Provident Fund (MPF).

For a regular employee, enrollment in an MPF scheme must be completed within the first 60 days of employment. These are calendar days, including weekends and public holidays.

The company must open an employer account with an MPF trustee, enroll the employee, and make the monthly contributions before the 10th of each month.

Monthly contributions:

• Less than HKD 7,100: employee HKD 0 / employer 5% of income.
• From HKD 7,100 to HKD 30,000: employee 5% of income / employer 5% of income.
• More than HKD 30,000: employee HKD 1,500 maximum / employer HKD 1,500 maximum.

If you would like us to open an MPF account for the company with Sun Life MPF, our fee for setting this up is HKD 3,000.

We can also handle the monthly administration of payroll.

Our fee is HKD 3,000 per month, for up to 3 employees.

This service includes:

• issuing payroll slips;
• calculating and submitting the MPF contribution statement;
• filing the annual Employer’s Return;
• completing the formalities required when an employee’s employment ends.