Taxes:
1. Non-Hong Kong companies hiring staff in Hong Kong are not required to pay Hong Kong profits tax, provided their profits are not generated in Hong Kong.
2. Salaries tax is the employee’s sole liability. The company is only responsible for reporting staff remuneration. The form is IR56.
3. The company must fulfil statutory obligations including filing IR56 forms, making 5% MPF employer contributions and purchasing employees’ compensation insurance.
PTO:
1. Under Hong Kong labour law,