国家合规百科 · Asia Pacific
Hiring in Hong Kong
A practical guide to employing staff in Hong Kong — contracts, working time, leave, termination, MPF and employer costs for 2026.
Currency
Hong Kong dollar (HKD)
Payroll cycle
Monthly
Employer MPF
5% (capped at HK$1,500 / month)
Minimum wage
HK$43.10 / hour (from May 2026)
Annual leave
7–14 days by service
Tax year
1 April – 31 March
Language
Chinese, English
Truerix presence
Own entity (CC Intelligent Tech Ltd)
Employment contracts
The Employment Ordinance applies to all employees. Contracts can be oral or written, but a written contract is standard and the employer must inform the employee of wage rates, wage period and notice terms before employment starts.
- Continuous contract (“468 rule”): from 18 January 2026, employees who work at least 17 hours a week for 4 weeks (or 68 hours over any 4 weeks) are on a continuous contract and receive full statutory benefits.
- Probation is contractual; during the first month either party may terminate without notice.
- Employers must register new employees with the Inland Revenue Department (form IR56E) within 3 months.
Working hours
| Working hours | No statutory maximum; set by contract (commonly 40–45 hours a week) |
|---|---|
| Overtime | Pay or time off as agreed in the contract |
| Rest days | At least 1 rest day in every 7 days for continuous-contract employees |
Minimum wage
| Statutory minimum wage | HK$43.10 per hour from 1 May 2026 (HK$42.10 before), now reviewed annually |
|---|---|
| Record-keeping exemption | Employers need not record total hours for employees earning more than HK$17,600 a month |
Leave and holidays
| Annual leave | 7 days after 12 months’ service, rising to 14 days after 9 years |
|---|---|
| Statutory holidays | 15 days in 2026 (Easter Monday added), rising to 17 by 2030 |
| Sickness allowance | 80% of average daily wages for sick leave of at least 4 consecutive days, accruing 2 days per month in the first year and 4 days per month after |
| Maternity | 14 weeks at 80% of average daily wages (after 40 weeks’ service) |
| Paternity | 5 days at 80% of average daily wages |
Notice, severance and long service
| Notice | As agreed in the contract, but not less than 7 days; pay in lieu allowed |
|---|---|
| Severance payment | For redundancy after 24 months’ service: two-thirds of the last month’s wages (capped at HK$22,500) per year of service, up to HK$390,000 |
| Long service payment | After 5 years’ service on dismissal (other than redundancy or misconduct), retirement at 65, death or serious ill-health; same formula as severance |
| MPF offsetting | Abolished from 1 May 2025 — employer MPF contributions can no longer offset severance or long service payments for service after that date |
Payroll and employer costs
There is no monthly PAYE withholding: employees file annual salaries tax returns, and the employer reports remuneration on form IR56B each year.
| MPF (employer) | 5% of relevant income, capped at HK$1,500 a month (income cap HK$30,000) |
|---|---|
| MPF (employee) | 5%, not payable if income is below HK$7,100 a month; same HK$1,500 cap |
| Employees’ compensation insurance | Compulsory for all employees |
| Salaries tax | Progressive 2%, 6%, 10%, 14% and 17% on net chargeable income, or a standard rate of 15% (16% above HK$5 million), whichever is lower |
Benefits and practice
- A 13th-month payment (“double pay”) is common and, if in the contract, becomes an enforceable entitlement.
- Medical insurance is a standard market benefit.
- Non-residents need an employment visa (e.g. General Employment Policy, ASMTP or Top Talent Pass) before starting work.
Hire in Hong Kong with Truerix
Truerix employs your Hong Kong staff through our own local entity — Employment Ordinance contracts, MPF enrolment, IR56 filings and visa sponsorship handled for you.
Last reviewed: October 2026. This guide is general information, not legal or tax advice. Rates and thresholds change regularly; Truerix confirms the current position before every hire.
Sources: Labour Department – Employment Ordinance · China Briefing – Hong Kong employment compliance 2026 · MPFA – Contributions · Inland Revenue Department – Salaries tax
Sources: Labour Department – Employment Ordinance · China Briefing – Hong Kong employment compliance 2026 · MPFA – Contributions · Inland Revenue Department – Salaries tax