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Hong Kong: Pay and benefits

Original and updating author: Nicholas Chan, Squire Patton Boggs

See the legal services provided by the author of International > Hong Kong, including any discounts/offers for subscribers.

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)
  • It is common for big employers to provide medical insurance benefits to employees. (See Benefits in Kind)