Frequently Asked Questions

一名年滿18歲或以上的股東和董事，持護照或身份證的中國居民或海外人士均可成立香港有限公司。另外，必須提供一個香港地址作為註冊地址，及委任一名香港居民或一間專業公司出任公司法定秘書。

要新增問題，請前往應用程式設定，點選「管理問題」按鈕。

A Hong Kong limited company can be established by a shareholder and director who is 18 years of age or above, a Chinese resident holding a passport or ID card, or an overseas person. In addition, a Hong Kong address must be provided as the registered address, and a Hong Kong resident or a professional company must be appointed as the company’s legal secretary.

是！請按照以下簡單步驟新增圖片：

1. 進入應用程式設定

2. 按一下「管理問題」按鈕

3. 按一下想附加圖片的問題

4. 編輯問題時，請按一下圖示，再從圖庫新增圖片

可以。香港的公司法對股東/董事的國籍沒有任何限制。

Can a mainland resident establish a Hong Kong company?

是！使用者能輕鬆從YouTube或Vimeo新增影片：

1. 進入應用程式設定

2. 按一下「管理問題」按鈕

3. 點選您想附加影片的問題至

4. 編輯您的問題時，點選影片圖示，再貼上YouTube或Vimeo影片網址

5. 就這麼簡單！影片縮圖將顯示於回答文字框中

10 working days.

10個工作日。

Not necessarily. If the company does not want to specify it, it can be omitted.

常見問題標題可在應用程式設定的設定標籤中調整。您也能取消勾選設定標籤的核取方塊來移除標題。

不一定。如公司不想特別註明，可不填寫。

The business scope generally refers to the company's main business. The business registration certificate does not restrict the company's business scope and therefore does not restrict the company from expanding other businesses.

經營範圍一般表示公司的主要經營業務，商業登記證並沒有限制公司的業務範圍，因此不會限制公司拓展其他業務。

Mega Solutions provides annual review services for Hong Kong companies. Existing customers only need to sign the confirmation letter and annual declaration documents. New customers also need to provide photocopies of Hong Kong company registration certificates, business registration certificates and other documents.

萬佳提供香港公司的年審服務，現有客戶只需簽署確認書和周年申報文件，新客戶則還需提供香港公司註冊證書、商業登記證等文件的影印本。

It can be handled by a professional accounting firm in Hong Kong. Wanjia provides comprehensive accounting and auditing services. The company only needs to provide invoices, bank statements, expense statements, salary records and other information to assist in the accounting and auditing work. The charges are based on the transaction volume.

現成空殼公司在大部分國家和地區，例如香港、新加坡、英屬維爾京群島(BVI)、美國和開曼群島等都非常普遍。通常，現成空殼公司在出售前沒有開展業務及開立銀行戶口，所以購買現成空殼公司並不存在任何潛在風險。

Ready-made shell companies are very common in most countries and regions, such as Hong Kong, Singapore, British Virgin Islands (BVI), the United States and the Cayman Islands. Usually, the ready-made shell company does not conduct business and open a bank account before the sale, so there is no potential risk in buying a ready-made shell company.

可委託香港的專業會計師事務所辦理。萬佳提供全面的會計和審計服務，公司只需提供發票、銀行月結單、費用單、工資記錄等資料，以協助會計和審計工作的進行，收費按交易量而定。

Yes. Like a newly registered company, the company name to be used must also be searched first. If there is no duplicate name, it can be changed to the Companies Registry. It takes about 10 working days to change the name.

可以。和全新註冊公司一樣，擬使用的公司名稱也須先查冊，如無重名，方可向公司註冊處申請更改。更改名稱大約需時10個工作日。

Taxes in Hong Kong are mainly divided into three categories, namely: profits tax, salaries tax and property tax. Profits tax is 16.5% of the company’s taxable profits; salaries tax is calculated based on salary income at a progressive tax rate, and the tax ceiling shall not exceed 15% of total salary income; property tax is based on the rental income of the property, deducting 20% ​​of repairs and expenses The standard allowance is calculated at 15%.

香港的稅項主要分為三大類，即：利得稅、薪俸稅及物業稅。利得稅為公司應課稅利潤之16.5%；薪俸稅根據薪金收入以累進稅率計算，繳稅上限不超於總薪金收入之15%；物業稅根據擁有物業之租金收入扣除20%的修葺及支出的標准免稅額後以15%計算。

不可以。香港有限公司名稱必需包含「有限公司」或英文「Limited」字眼，以表示該公司股東對未來債務承擔有限責任。

The name of a Hong Kong limited company must contain the words "limited" or "Limited" in English to indicate that the shareholders of the company bear limited liability for future debts.

No. The Chinese company name of a local company must be in traditional Chinese characters.

不可以。必須使用中文繁體字。

除非另行申請牌照，公司名稱不能包含「銀行」、「保險」等字眼，也不能包含可能令人誤會該公司與政府有任何關係的字眼。

Unless you apply for a license separately, the company name cannot contain words such as "bank" or "insurance", nor can it contain words that might misunderstand the company's relationship with the government.

Yes, if you need to open a bank account, you must register an English name.

可以，如需開立銀行帳戶則必須註冊英文名。

股東和董事的不同，請見以下權利及責任對照 。

股東的權利及責任如下：

• 參加股東會，並根據股份比例享有投票權

• 瞭解公司經營狀況和財務狀況

• 選舉和被選舉為董事會成員

• 獲取股息

• 優先購買其他股東轉讓的股份

• 優先認購公司新發行的股份

• 公司清盤後，依法分得剩餘財產

• 股東會審議及通過年度審計報告

• 通過股東會聘任或辭退董事、並決定有關董事的薪酬事項

董事的權利及責任如下：

• 負責公司日常營運及決策

• 保存會計賬簿及營業記錄

• 負責銀行賬戶管理

• 代表公司借入貸款並以公司財產作為抵押

• 擬定利潤分配方案

• 擬定增加註冊資本方案

• 召開股東大會

• 執行股東大會決議

For the difference between shareholders and directors, please refer to the following comparison of rights and responsibilities.

The rights and responsibilities of shareholders are as follows:

• Participate in the shareholders meeting and enjoy voting rights based on the proportion of shares

• Understand the company's operating and financial status

• Elect and be elected as a member of the board of directors

• Get dividends

• Priority purchase of shares transferred by other shareholders

• Priority to subscribe for newly issued shares of the company

• After the company is wound up, the remaining property will be distributed in accordance with the law

• The shareholders meeting reviewed and passed the annual audit report

• Appoint or dismiss directors through the shareholders meeting, and decide on the remuneration of directors

The rights and responsibilities of directors are as follows:

• Responsible for the company's daily operations and decision-making

• Keep accounting books and business records

• Responsible for bank account management

• Represent the company to borrow loans and use company property as collateral

• Draw up a profit distribution plan

• Draft a plan to increase the registered capital

• Convene a general meeting of shareholders

• Implementation of the resolutions of the general meeting of shareholders

可以。公司股東及董事可以是同一人。

Yes. Company shareholders and directors can be the same person.

At least one shareholder and director. A shareholder can serve as a director concurrently.

至少一名股東及董事，股東可兼任董事。

年滿18歲，持護照或身份證的中國居民或海外人士均可成為香港有限公司的股東或董事。

At least 18 years of age, Chinese resident or overseas person holding a passport or ID card can become a shareholder or director of a Hong Kong limited company.

不需要。但若公司欲在香港銀行開戶，股東和董事需持有效護照或通行證及身份證。

No need. However, if the company wants to open an account in a Hong Kong bank, shareholders and directors need to hold valid passports or passes and ID cards.

根據香港公司法條例，有限公司必須委任一名公司秘書。其職責為安排會議、編寫會議記錄、呈交法定文件予政府部門，以確保公司符合法定要求。

According to the Hong Kong Companies Law, a limited company must appoint a company secretary. Its responsibilities are to arrange meetings, prepare meeting minutes, and submit statutory documents to government departments to ensure that the company meets statutory requirements.

如屬個人，必須為年滿18歲的香港居民；如屬公司法人，必須是在香港註冊的有限公司。

If it is an individual, it must be a Hong Kong resident who has reached the age of 18; if it is a company legal person, it must be a limited company registered in Hong Kong.

Section 475(2) of the Companies Ordinance (Chapter 622) expressly prohibits the sole director from concurrently serving as the company secretary.

不可以。《公司條例》(第622章)第475(2)條明確禁止唯一董事兼任公司秘書。

Relevant secretarial services can be provided through other qualified companies. Mega Solutions provides professional secretarial services. For details, please contact us.

可透過其他合資格的公司提供有關秘書服務。 Mega Solutions 設有專業秘書服務, 詳情可按此聯絡我們查詢。

需要。如公司資料有更改，公司秘書須按照《公司條例》有關條文，以適當的指明表格及限期內向公司註冊處申報。視乎資料內容，公司秘書或需要同時向商業登記署申報。

Yes. If there is any change in company information, the company secretary must report to the Companies Registry in the appropriate specified form and within a specified period in accordance with the relevant provisions of the Companies Ordinance. Depending on the content of the information, the company secretary may also need to report to the Business Registration Office.

Yes it is. All companies registered in Hong Kong must have a registered address in Hong Kong. Because all government letters are sent to this address.

是的。所有在香港註冊的公司，必須有一合香港註冊地址。因為政府信件均寄往該地址。

在香港註冊公司需要在香港的註冊地址, 但不一定需要額外租用辦公室. 香港租金昂貴, Mega Solutions 可提供虛擬辦公室的公司註冊地址服務，客戶不需租用費用高昂的辦公室。詳情請按此聯絡我們查詢.

Registering a company in Hong Kong requires a registered address in Hong Kong, but it does not necessarily require additional office rental. Hong Kong rents are expensive, Mega Solutions can provide company registered address services for virtual offices, and customers do not need to rent expensive offices. For details, please contact us for enquiries.

All shareholders and directors must attend the bank account opening procedures, but some banks have different requirements for shareholder attendance. The company needs to bring company registration documents and go to the bank to open an account.

全體股東及董事必須出席銀行開戶手續，但部分銀行對股東出席的要求有所不同。公司需帶備公司註冊文件，到銀行辦理開戶手續。

Banks generally require companies to provide the following documents:

• Original meeting minutes for approval of account opening

• Company registration certificate (accountant notarized copy)

• Business registration certificate (accountant notarized copy)

• Notice of appointment of directors and secretary (notarized copy of accountant)

• Articles of Association (notarized copy of accountant)

• ID card/passport of each director

• Proof of personal address of each director

銀行一般要求公司提供下列文件:

• 批准開戶的會議記錄正本

• 公司註冊證 (會計師公證副本)

• 商業登記證(會計師公證副本)

• 委任董事及秘書通知書(會計師公證副本)

• 公司章程(會計師公證副本)

• 每位董事的身份證/護照

• 每位董事的個人地址證明

除了股東及董事親自操作外，也可授權第三者操作帳戶。

In addition to the personal operation of shareholders and directors, a third party can also be authorized to operate the account.

Yes. There are several conditions must be met:

• Get the consent of all shareholders

• The company has no operations or business operations, or has ceased operations for more than 3 months before applying for cancellation

• No outstanding debts, including government fees and taxes

• Must obtain the "No Objection Written Notice" issued by the Commissioner of Inland Revenue of Hong Kong

可以。但必須符合下列條件 ：

• 得到全體股東的同意

• 該公司已無任何運作或經營業務，或在申請註銷前，已停止運作超過3個月

• 沒有未償還的債項,包括政府費用及稅款

• 必須取得香港稅務局局長發出的《不反對書面通知》

If the company has debts, it can also apply for cancellation, but it must meet one of the following conditions:

• The parent company or subsidiary company, directors, shareholders, etc. agree to be responsible for repaying debts

• The creditor signs a consent form to waive debt collection

若公司有負債，也可申請註銷，但必須符合以下其中一個條件 ：

1. 由母公司或附屬公司、董事、股東等同意負責償還債務

2. 債權人簽署同意書放棄追討債項

不一定。如果一間香港有限公司已成立超過十八個月，且稅務局已發出利得稅報稅表，在此情況下，該公司必須填妥報稅表，連同一份經註冊會計師審核的財務報表，一同提交稅務局。

Not necessarily. If a Hong Kong limited company has been established for more than 18 months and the Inland Revenue Department has issued a profits tax return, in this case, the company must complete the tax return and submit it together with a financial statement audited by a certified public accountant Inland Revenue Department.

Yes. The company still has to submit the annual return on time until the company registry informs that the company has been deregistered.

需要。公司仍然要準時提交周年申報表，直到公司註冊處通知該公司已被註銷為止。

需要。如公司資料有更改，公司秘書須按照《公司條例》有關條文，以適當的指明表格及限期內向公司註冊處申報。視乎資料內容，公司秘書或需要同時向商業登記署申報。

Yes. If there is any change in company information, the company secretary must report to the Companies Registry in the appropriate specified form and within a specified period in accordance with the relevant provisions of the Companies Ordinance. Depending on the content of the information, the company secretary may also need to report to the Business Registration Office.

需要。任何公司資料更改，公司秘書須按照《公司條例》有關條文，以適當的指明表格及限期內向公司註冊處申報。視乎資料內容，公司秘書或需要同時向商業登記署申報。

Yes. For any change in company information, the company secretary must report to the Companies Registry in accordance with the relevant provisions of the Companies Ordinance in an appropriate specified form and within a time limit. Depending on the content of the information, the company secretary may also need to report to the Business Registration Office.

虛擬辦公室即 Virtual Office，是指非實體辦公室。由於在香港註冊公司需要在香港的註冊地址, 虛擬辦公室服務是為企業提供商業地址和有關服務，例如郵件處理、接聽電話等等，客戶可以省卻租用實體辦公室的成本，讓初創的企業能快速成立公司，專注業務發展。

Mega Solutions 提供虛擬辦公室服務，詳情請按此聯絡我們查詢.

Virtual Office is non-physical office. Since registering a company in Hong Kong requires a registered address in Hong Kong, the virtual office service provides businesses with business addresses and related services, such as mail processing, answering phone calls, etc. Customers can save the cost of renting a physical office, allowing start-ups to be established quickly The company focuses on business development.

The Hong Kong government requires Hong Kong companies to replace their business registration certificates and submit annual returns on the anniversary of their establishment. Any extension will cause unnecessary fines and credit risks for the company.

香港政府要求香港公司在成立周年日時辦理商業登記證更換和遞交周年申報表，如有延期將引致公司不必要的罰款支出和信用風險。

Hong Kong companies must pay the Hong Kong government a business registration certificate fee of HK$2,250 and annual return fee of HK$105 to the Hong Kong government.

香港公司年審要向香港政府繳付商業登記證費用港幣2,250元，及周年申報表費用港幣105元。

逾期換領商業登記證除了補交之前所欠政府費用外，每年還須額外罰款港幣300港幣；逾期遞交周年申報表，政府費用或罰款將如下表所示逐漸增加：

公司股東和董事等可能被檢控，一經定罪將處失責罰款，每次失責最高可處罰款港幣50,000元。

In addition to repaying the government fees owed before the deadline, an additional fine of HK$300 per year is required for the overdue business registration certificate renewal. For late submission of the annual return, the government fees or fines will gradually increase as shown in the following table:

Company shareholders and directors may be prosecuted, and upon conviction, default fines will be imposed. The maximum fine for each default is HK$50,000.

All companies incorporated under the Companies Ordinance must comply with the requirements of the Ordinance, including the delivery of annual returns and payment of required registration fees within the prescribed time limit each year. A private company must deliver its annual return 42 days after the anniversary of the company's incorporation. If the private company has declared inactive status under section 5 of the Companies Ordinance and delivered the relevant special resolution to the Companies Registry, it will be exempted.

所有根據《公司條例》註冊成立的公司，均須遵從該條例的規定，包括每年於訂明時限內交付周年申報表及繳付所需的登記費。私人公司須在公司成立為法團之日的周年日後的42日交付周年申報表。如私人公司已根據《公司條例》第5條宣布處於不活動狀態並向公司註冊處交付有關的特別決議，則可獲豁免。

According to Article 5 of the Companies Ordinance, a private company may pass a special resolution to declare the company inactive and deliver the resolution to the Registrar of Companies for registration.

按照《公司條例》第5條，私人公司可通過一項特別決議，宣布公司處於不活動狀態，並向公司註冊處處長交付該決議登記。

If a company passes a special resolution announcing that the company is inactive, the company will be inactive from the following dates:

• The date on which the special resolution was delivered to the Registrar of Companies; or

• The later date specified in the special resolution.

公司如通過一項特別決議宣布公司處於不活動狀態，該公司將會自以下日期起，處於不活動狀態：

1. 該特別決議交付公司註冊處處長的日期；或

2. 該項特別決議指明的較後日期。

根據《公司條例》第663條，交付周年申報表登記的規定不適用於不活動公司，但如果私人公司屬不活動公司的生效日期是在今年的公司成立周年日後的42日後，則該公司仍須交付今年的周年申報表。

According to section 663 of the Companies Ordinance, the requirement of delivering annual returns for registration does not apply to inactive companies. However, if the private company is an inactive company 42 days after the anniversary of its establishment this year, the company still This year’s annual return must be delivered.

如有以下情況，不活動公司即不再是不活動公司：

1. 該公司已向公司註冊處處長交付一份特別決議(pdf 格式樣本) 登記，宣布公司擬進行一項會計交易；或

2. 有關乎該公司的會計交易。

An inactive company is no longer an inactive company if:

• The company has delivered a special resolution (pdf format sample) to the Registrar of Companies for registration announcing that the company intends to conduct an accounting transaction; or

• Related to the company’s accounting transactions.

If a private company ceases to be an inactive company and the effective date is on or before the 42nd day after the company’s founding anniversary this year, the company must still deliver this year’s annual return.

如果一間私人公司不再是不活動公司的生效日期，是在今年的公司成立周年日後的第42日或之前，則該公司仍須交付今年的周年申報表。

如不活動公司進行任何會計交易，該公司即不再是不活動公司，交付周年申報表的豁免亦自該會計交易的日期起停止。

If an inactive company conducts any accounting transaction, the company ceases to be an inactive company, and the exemption of delivering the annual return will cease from the date of the accounting transaction.

For a limited company established in Hong Kong, its annual accounts must be reviewed by an independent auditor (auditor) in accordance with the Companies Ordinance (Chapter 32 of the Laws of Hong Kong) and must be reviewed and reviewed at the company’s annual general meeting. by. In addition, the Hong Kong Inland Revenue Department will require companies to attach audited financial statements when submitting tax returns as reference materials for tax assessment.

凡於香港成立的有限公司，其每年的賬目均須按《公司條例》（香港法例第三十二章）委任獨立審計(核數)師審核，以及需要在公司的周年股東大會上省覽及通過。此外，香港稅務局會要求公司於遞交報稅表時，附上已審核之財務報表，以作為評稅參照資料。

較常見為3月31日或12月31日為年結，也可定其它月份作為年結。因應各几業需要, 可自行決定。

Normally is March 31 or December 31 as the year end, but other months can also be set as the year end. According to the needs of various industries, you can decide by yourself.

The Inland Revenue Ordinance (Chapter 112 of the Laws of Hong Kong) requires that sufficient records must be kept to determine the company's assessable profits. All records must be kept for 7 years from the date of transaction. Failure to keep sufficient records is an offence and can be fined up to 100,000 yuan.

《稅務條例》（香港法例第一百一十二章）規定必須保存足夠的紀錄，以確定公司的應評稅利潤。 所有紀錄須由交易日期起計保留7年。未能保存足夠的紀錄即屬違法，最高可被罰款100,000元。

可按此參考香港稅務局編制的保存業務紀錄須知。

Please click here to refer to the instructions for keeping business records compiled by the Hong Kong Inland Revenue Department.

Receipt of the notice of temporary non-issuance of tax returns does not mean that the company does not need to keep accounts and audits. It only means that the Inland Revenue Department does not voluntarily issue profits tax returns. If the company generates any profits in any tax year, it must take the initiative to report The tax bureau applies for a tax return. The annual accounts must be reviewed and approved by an independent auditor (auditor) in accordance with the Companies Ordinance (Chapter 32 of the Laws of Hong Kong) and must be reviewed and approved at the company's annual general meeting.

收到暫不發稅表通知書，不表示公司不用理帳及核數，只代表稅務局不主動發出利得稅報稅表，如在任何一個評稅年度內，公司發生任何利潤，都必須主動向稅務局申請報稅表。每年的賬目均須按《公司條例》（香港法例第三十二章）委任獨立審計(核數)師審核，以及需要在公司的周年股東大會上省覽及通過。

Hong Kong companies only need to pay profits tax each year, which is calculated at 16.5% of profits. If the company is not profitable, there is no need to pay profits tax.

香港公司每年只須繳付利得稅，此稅項以利潤的16.5%來計算。如公司沒有盈利，也就不需要繳交利得稅。

有限公司成立18個月後，會收到由香港稅務局發出的利得稅報稅表。除非得到稅務局同意延期，否則在收到稅表後凡三個月內便要報稅。若沒有在指定期限滿前提交報稅表，便屬違法，並會受到懲罰。新成立公司第一份財務報表可選擇有18個月的財政年度，以後便以每12個月的財政年度，且選擇的財政年度的日期不能超過18個月。

Eighteen months after the establishment of a limited company, it will receive a profits tax return issued by the Hong Kong Inland Revenue Department. Unless an extension is approved by the Inland Revenue Department, tax returns will be filed within three months after receipt of the tax form. Failure to submit the tax return before the expiry of the specified period is illegal and will be punished. The first financial statement of a newly established company can choose to have an 18-month fiscal year, and then every 12-month fiscal year, and the date of the selected fiscal year cannot exceed 18 months.

When the tax return is submitted to the Inland Revenue Department and the assessor has determined the amount of tax to be paid, a tax payment notice will be issued, and the company must pay the tax on the specified date.

當報稅表呈交到稅務局，評稅主任裁定所需繳交的稅款後，會發出一份繳稅通知書，公司需按照指定日期繳稅。

利得稅是根據課稅年度內的實際利潤而徵收的。由於某一年的利潤要到該年度完結之後才能確定，因此稅務局會在該年度完結前徵收暫繳稅。在下一年當有關年度的利潤評定後，已繳付的暫繳稅款可作支付該年度應繳付的利得稅。

Profits tax is levied based on actual profits during the tax year. Since the profit of a certain year cannot be determined until the end of the year, the tax bureau will collect provisional tax before the end of the year. After the profit assessment of the relevant year in the next year, the provisional tax paid can be used to pay the profits tax payable in that year.

於某一課稅年度所蒙受的虧損，可予結轉並用以抵銷該公司隨後年度的利潤。

Losses incurred in a certain tax year can be carried forward and used to offset the company's profits in subsequent years.

Except for tobacco, alcohol and gasoline, import and export commodities are generally not subject to tariffs. However, import and export commodities must be declared at customs.

除了煙、酒及汽油外，一般進出口商品是不需要支付關稅的。但進出口商品必須報關。

Yes, because the company is established for the purpose of profit, even if Hong Kong only plays the role of collection and payment, accounting and auditing are required, and the entire collection and payment process is listed through accounting, and then the Hong Kong company is determined according to the situation. Actual income.

需要，因公司成立是以盈利為目的，就算香港只扮演代收代付的角色，也需做帳、審計，通過做賬將整個代收代付的過程列式出來，然後視情況確定香港公司的實際收入。

不是。香港法例規定，所有香港公司都有向香港稅務局申報財務狀況的義務，而不分其業務是否在香港發生。若企業的收入非來源於香港，可向稅務局申請豁免繳稅。

No. Hong Kong law stipulates that all Hong Kong companies have the obligation to report their financial status to the Hong Kong Inland Revenue Department, regardless of whether their business takes place in Hong Kong. If the company's income is not derived from Hong Kong, it can apply to the Inland Revenue Department for tax exemption.

捐贈給獲認可的慈善機構可申請扣稅。但規定捐款的總額須不少於$100及不超過應評稅利潤之35%。

Donations to recognized charities can apply for tax deductions. However, the total amount of donations must be no less than $100 and no more than 35% of the assessable profits.

Receipt of the notice of temporary non-issuance of tax returns only means that the Inland Revenue Department does not voluntarily issue profits tax returns. However, if the company has any profits in any tax year, it must actively apply for tax returns to the Inland Revenue Department and file tax returns, that is Indicates that accounting and review are required every year.

收到暫不發稅表通知書，只代表稅務局不主動發出利得稅報稅表，但如果公司在任何一個評稅年度內有任何利潤，都必須主動向稅務局申請報稅表，並且報稅，即表示每年都需要理帳及審核。

Employers must keep the following records for employees:

• Personal information (name, address, Hong Kong ID card number or passport number and issuing country, marital status)

• Nature of employment (full-time or part-time)

• Employed position (for example: sales manager, salesperson, worker, internal lawyer, accountant, director)

• The amount of salary paid in cash or other methods (whether paid in Hong Kong dollars, foreign currencies or overseas)

• Non-cash and other incidental benefits (e.g. dormitory, vacation trip benefits, share rewards, share subscription rights)

• Employees and employers pay contributions to MPF schemes (or similar schemes)

• Employment contract and subsequent amendments

• During the employment period, the employer must provide the tax bureau:

• Update of employee's personal information, such as: employee's new residential address and mailing address or marital status change

• Changes in terms of employment, for example: employees changed from full-time to part-time

• Employee's Hong Kong Identity Card Number

• Fill in the employer’s tax return and declare the salary paid to the employee. The employer must complete and return it to the Inland Revenue Department within 1 month of the issuance of the form.

• Business operators must keep business records (including records of payment of employee salaries) for at least 7 years.

• 僱主須為僱員保留以下紀錄:

1. 個人資料(姓名、地址、香港身分證號碼或護照號碼及發證國家，婚姻狀況)

2. 受僱性質(全職或兼職)

3. 受僱職位(例如：營業經理、營業員、工人、公司內部律師、會計、董事)

4. 以現金或其他方式支付的薪酬款額(不論以港幣、外幣或在海外支付)

5. 非現金和其他附帶利益(例如 : 宿舍、度假旅程利益、股份獎賞、股份認購權)

6. 僱員和僱主支付強積金計劃(或類同計劃)的供款

7. 僱傭合約及其後的修訂條款

• 受僱期間, 僱主必須向稅務局提供 :

1. 僱員個人資料的更新，例如：僱員的新住址和通訊地址或婚姻狀況變更

2. 有關受僱條件的轉變，例如：僱員由全職改為兼職

3. 僱員的香港身分證號碼

4. 填報僱主報稅表，申報支付給僱員的薪酬，僱主須於表格發出1個月之內將它填妥及交回稅務局。

• 業務經營者須保存業務紀錄(包括支付員工薪酬的紀錄)最少 7 年。