Hong Kong HR Guide
Onboarding
- Employment Contract
- Tax Enrollment IR56E
- MPF Enrollment
- MPF Registration for Non-HK Expatriates
- Compensation Insurance
- Employment for Age below 18
- Data Privacy
Daily Routine
- Continuous Contract (418)
- Annual Leave
- Rest Day
- Statutory Holidays
- Payroll
- Sick Leave
- Average Wage (713)
- Statutory Minimum Wage
- MPF Contribution
- eMPF
- Maternity Leave
- Reimbursement of Maternity Leave Pay
- Learning and Traning
Annual Wrap-up
On Termination
Why important?
The wages earned by the employees in the wage period, divided by the working hour in the wage period, must not be less than the level of Statutory Minimum Wage (SMW). Otherwise, you have to pay for the additional wages.
Current Level of Minimum Wage (Since 2023/05/01）
$40
per hourHow to fulfill the minimum wage (SMW)?
Amount Required to Pay to Employee
Refer to the amount of wage payable to employee, but for the calculation of minimum wage, exclude the wage paid for the time that is not hours worked. (eg. rest day)
Number of Working Hours of the Employee
It refers to hours:
- worked in the place of work, and
- traveled in connection with employment.
According to the employment contract, employer and employee can negotiate to decide whether wage is payable when, for example, lunch break or rest day.
Statutory Minimum Wage
Since 1st May 2023, the level of Statutory Minimum Wage is $40 per hour.
Keeping Employee Attendance Record
If the monthly salary of your employee is less than $16,300, you should maintain record of hours worked in the wage period of your employees.
Reference
Q&A on statutory minimum wage by Labour Department:
http://www.labour.gov.hk/eng/news/mwo.htm
Leaflet and calculation example of statutory minimum wage by Labour Department:
https://www.labour.gov.hk/common/public/pdf/smw/Concise_Guide_2023_Eng.pdf
