Partnering with a more human resource

Payslip Health Check. What needs to be included?

Posted by: on 11 September 2017 in Compliance

The Hong Kong payroll system is relatively simple and clearly less complex than in mainland China. There is, for instance, no income tax withholding at source and only one mandatory social contribution, which goes to the national pension scheme.

According to the Employment Ordinance (Cap. 57), a pay slip is not mandatorily required to be given to employees but employers have to inform employee on a change of amount earned and any deductions made from the wages, and the information should include:

  • Details of the amount earned, including overtime earnings (if any), by the employee; and
  • Details and reasons for any deductions made from the wages of the employee.

Mandatory Provident Fund Schemes (General) Regulation (Cap. 485A) also requires a pay-record to be given to the employee no later than 7 working days after the payment or the last payment if there is more than 1 payment of mandatory contributions during the month. The pay-record must contain the following information:

  • Amount of each payment of relevant income paid to the employee by the employer during the month;
  • Amount of each mandatory contribution paid by the employer in respect of the employee during the month;
  • Amount of each mandatory contribution deducted in respect of the employee during the month;
  • Amount of each voluntary contribution paid by the employer in respect of the employee during the month, if any;
  • Amount of each voluntary contribution deducted in respect of the employee during the month, if any;
  • Date on which the contributions were paid to the approved trustee of the registered scheme concerned.

All these can be reflected in the pay slip you send to employees either in printed form or as an e-payslip. The content of the pay slip may vary in different companies as each company has the flexibility to determine additional remuneration components and benefits to their employees. However, here’s a sample you can refer to for the information that should be included in a pay slip in Hong Kong.


  1. Employee information
  • Name
  • Employee number
  1. Salary components
  • Monthly base salary

Work contracts offer flexibility to define different remuneration components:

  • Additional remuneration
  • Bonus
  • Award
  • Commission
  • OT payment: overtime payment

There is no statutory work week time in Hong Kong. Overtime hours and pay rates are defined on the work contract.

  1. Leave and absence payments

Leave pay governed by Employment Ordinance and complex rules. Calculated on the basis of the employee’s average wages over the previous 12 months (excluding non-paid and non-fully paid periods)

  • Holiday payment

Paid statutory holidays (after three months’ service)

  • Annual leave payment

7 to 14 days according to length of service as required by the law. Employers are free to provide annual leave in excess of the above statutory minimum. 

  1. Social contributions
  • MPF (Mandatory Provident Fund) scheme.

Except the exempted person, the sole social contribution in Hong Kong. Paid by both employee (EE) and employer (ER), at the following rates as of June 2014:

Monthly Relevant Income ER EE
Less than HKD7,100 Relevant income * 5% Not required
HKD7,100 to HKD30,000 Relevant income * 5% Relevant income * 5%
More than $30,000  $1,500 $1,500
  • Relevant Income
  • Contribution Date

Some other important components that are not visible on the pay slip may include sick leave allowance, which – together with other remuneration of absence days – are usually considered a painstaking aspect of payroll. Check out here how ADP can advise and help you on payroll management. 

(Visited 6,378 times, 10 visits today)

TAGS: Compliance local compliance pay slip Payroll payroll calculation payslips social benefits

Post a response

hydroxychloroquine drugs says
hydroxychloroquineEt says

does hydroxychloroquine work buy plaquenil online hcqs tablet

accutane for acne says

side effects of accutane buy isotretinoine

steroidsideeffects says

day dosage prednisone weight gain does prednisone make you sleepy

plaquenil side effects mayo clinic says
hydroxyclorine says

hydroxychloride 200 mg quinine for lupus

pharmaceptica says

methotrexate side effects usmle

prednisolonepriceus says

prednisone over the counter

buy isotretinoine says

what is accutane buy isotretinoine

provigil says

modafinil interactions provigil cost

bactrim says

sulfamethoxazole and alcohol bactrim ds 800 160

cialis online says

cialis 20 mg generic cialis

buyprednisone says

psychological side effects of prednisone steroids prednisone

provigil100mg says

modalert 100 price india modafinil prescription online

prednisolonetablets says
modafinilindia says

provigil for adhd provigil vs modafinil says Betvole - Betvole Türkiye En iyi casino sitelerinden birisidir. Betvole aktif ve güncel giriş adreslerini web sitemizden takip edebilirsiniz. Betvole Yeni Giriş Adresi ve Betvole Yatırım oranları ile en iyi casino siteleri arasında yer almaktadır

Drieldbutm says plaquenil

KimaBymnsmot says

KimaBymnmkyz says

plaquenil immunosuppressive chloroquine 500 mg

KimaBymnhufc says

chloroquine buy

Drieldngye says

side effects of plaquenil chloroquine tablet

KimaBymneyme says

KimaBymnhnqh says

plaquenil and alcohol chloroquine walmart

KimaBymngeso says

hydroxychloroquine price aralen chloroquine

После. Глава 3 says

Все лучшие фильмы онлайн: самый полный каталог кино
После. Глава 3 топ-10: отличные фильмы 2021 года

1xbet says

1xbet bahis şirketi Curacao lisansına sahip. 2007 senesinden beri faaliyette. Netent, Evolution Gaming gibi birçok alt yapı sağlayıcısıyla çalışan bahis ofisinde canlı casino oyunları, slotlar var. Yüksek oranlar, farklı spor dalları ve her an canlı bahis yapabileceğiniz seçeneklerde sunulan hizmetler arasında yer alır.

KimaBymncgbe says
Fnmkstync says

can ivermectin paste be used topically ivermectin for covid 2021 update

KimaBymnvzgv says

KimaBymnntjm says

hydroxychloroquine side effects what is plaquenil

KimaBymnkpxg says

hydroxychloroquine dose is plaquenil an immunosuppressant

Cmkoalole says
Rkkzneilt says

canada drugs online pharmacy Lumigan

phentermine k25 says

Phentermine 37.5mg is one of the most sought medication for slimming purposes. It helps people in losing weight and getting slim in a short period of time. It is also known as K25 to many people.

Dmsneilt says

best canadian online pharmacy viagra sure save pharmacy

Fsjkstync says

buy generic viagra try viagra for free

Dsncrype says

how long does viagra last viagra over the counter

KimaBymnmdag says

hydroxychloroquine for sale hydroxychloroquine update today

SwhhJame says

cialis 20mg online viagra cialis canada

KimaBymnrpgv says

chloroquine cvs hydroxychloroquine uses

KimaBymnojnz says

HsngIcorn says

how to take cialis 20 mg what is cialis for daily use

KimaBymnqheu says

hydroxychloroquine ingredients

Rumbneilt says

pharmacy supply store near me cvs pharmacy order online

Cahualole says

canadian pharmacies for cialis buy cialis 36 hour

Dsjgneilt says

pain meds online without doctor prescription medicine store pharmacy springfield, mo

Ansbdrusa says
Ansnerekjeard says

short term effects of prescription drugs computer rx pharmacy software

JefferyreF says

zithromax tablets buy azithromycin

instagram takipçi satın al says

WOW just what I was searching for. Came here by searching for instagram
takipçi satın al

Mathewdon says

where to buy cialis in singapore free trial cialis

Dwaynesmard says

cialis lilly australia is online cialis safe

Kevindic says

cialis canada sale soft cialis canadian pharmacy

Fnnkstync says

value rx pharmacy irvine become pharmacy technician online

Jerryephes says
Dsnncrype says

what parasites does ivermectin kill ivermectin drench for goats

Kevindic says

cialis no prescription arizona cialis fastest shipping

Mathewdon says
Dwaynesmard says

cialis without prescription cialis no prescription overnight delivery

KmsgElads says

walmart pharmacy store hours apply for cvs pharmacy online

Kevindic says

cialis purchase online canada cialis soft tabs

Jerryephes says

buy cialis with paypal payment buy generic cialis

Dwaynesmard says
Mathewdon says

lisinopril and cialis use paypal to buy cialis

Kevindic says

cialis (generic) cialis asia

Jerryephes says

canadian cialis for sale truth behind generic cialis

SeehJame says

ivermectin liquid for dogs ivermectin antifungal

Kevindic says

europe cialis cialis in egypt

Dwaynesmard says
Kevindic says

generic cialis cost cialis purchase online canada

Mathewdon says

buy generic cialis in canada buy generic cialiss

ThomasHoM says

ivermectin ebay stromectol medication

LloydDrern says

stromectol 3 mg ivermectin 1mg

WillieJunse says
Eugeneeximb says
HmrmIcorn says

buy ivermectin for humans usa ivermectin injection for dogs

WillieJunse says

ivermectin cream canada cost stromectol for sale

ThomasHoM says

ivermectin uk coronavirus ivermectin buy

WillieJunse says

stromectol 3 mg tablets price ivermectin where to buy for humans

LloydDrern says

buy stromectol online ivermectin 50 mg

Rnsnneilt says

ivermectin injectable dosage for goats orally ivermectin brand name

ThomasHoM says
Cnsnalole says

canadian pharmacy review pharmacy management in canada book

WillieJunse says

generic stromectol stromectol cost

LloydDrern says

ivermectin buy stromectol otc

Aanndrusa says
Eugeneeximb says

ivermectin syrup stromectol covid

Dktkneilt says

ivermectin for heartworm ivermectin for cats fleas

Jackelyn Kucan says

I think this is among the most significant information for me. And i am glad reading your article. But should remark on some general things, The website style is great, the articles is really great : D. Good job, cheers|

AntonioFap says

buy viagra pills viagra prices

Asbferekjeard says

stromectol drops ivermectin cattle pour on

Richarduphor says

cheap viagra viagra side effects

Josephpow says

viagra online viagra professional

Joshuahunse says

generic viagra viagra coupons

Josephpow says
AntonioFap says
serene says

Martin Buntrock Classic Various Romantic Melodies Celtic Dreams

Richarduphor says

100mg viagra without a doctor prescription viagra samples

trigrams says

Noel Harrison Collage Four Walls Falling Food For Worms

purifier says

Diffuse Arc Arcanoid EP Constant Pulse Caverno Macabro Presagio

Joshuahunse says

viagra prices buy viagra pills

Josephpow says
Drieldjuxa says

hydroxychloroquine sulfate plaquenil coupon

bouncer says

The Crusaders Bayou Bottoms Bad Company If You Needed Somebody Holy Water

chunky says

Miguel Ramos Und Seine Hammond Orgel The Midnighters What Made You Change Your Mind

AntonioFap says

viagra pills viagra vs cialis

Richarduphor says

viagra online viagra professional

mallards says

Al Hirt and Hugo Montenegro Viva Max March Roberta Lee And Jerry Gray And His Orchestra Hold Me Thrill Me Kiss Me Do You Know Why

Josephpow says

real viagra without a doctor prescription viagra

anticipating says

Hole Crazy Goddess With Crucifix Bones Various Zevenster

dispatcher says

Bruckner Volkmar AndreaeVienna Symphony Orchestra Symphony No 3 in D Minor The Avalons Its Funny But Its True Sugar Sugar

capsizing says

Eero Heinonen Romantic Finnish Piano Music Mike Da Phunk Tales Of Manhattan

Joshuahunse says

how does viagra work cialis vs viagra

hush says

Fusion Klan Los 7 Candeleros de Oro The ScullaMooks The New Mythology

Josephpow says
Dnsncrype says

tadalafil 20mg india que es tadalafil

Richarduphor says

viagra from canada order viagra online

AntonioFap says
Josephpow says

viagra coupons female viagra

Joshuahunse says

generic viagra overnight viagra online

Fnwnstync says

sildenafil prescription medicine generic sildenafil cost usa

Josephpow says
Joshuahunse says

viagra coupon buy viagra pills

Josephpow says

viagra dosage recommendations viagra without a doctor prescription usa

Richarduphor says

free viagra cialis vs viagra

AntonioFap says

natural viagra buy viagra pills

Asbdferekjeard says

free 30 day trial cialis cialis online usa

Josephpow says

order viagra online viagra coupons

ShheJame says

sildenafil and blood pressure teva sildenafil reviews

KimaBymnlgep says
Arlen Klimek says

Greetings! Very useful advice in this particular post! It's the little changes that make the greatest changes. Thanks a lot for sharing!|

Richarduphor says

viagra dosage recommendations online viagra

Josephpow says

order viagra online generic viagra 100mg

Joshuahunse says
KimaBymnaydz says

AntonioFap says

100 mg viagra lowest price viagra canada

HmsmIcorn says

tadalafil walmart tadalafil price comparison

Cmemalole says

viagra online cheap buy cheap viagra tablets

Awnndrusa says

sildenafil 100mg dosage sildenafil contraindications

Rrnbneilt says
takipçi satın al says

Very soon this web page will be famous amid all blog viewers, due to it's
good content

takipçi satın al says

Great blog here! Also your website loads up very fast! What host are you using?

Can I get your affiliate link to your host? I wish my
web site loaded up as quickly as yours lol

Dnrjneilt says

Kamagra Effervescent 24 hours pharmacy store

KvrdElads says

how often can i take cialis 20mg can i buy cialis in malaysia

Sloda says

The 22-year-old has cemented his place as one of the best players in the Premier League right now, and Williams has even gone as far as to say that he’s the best player in the league when it comes to protecting his backline. Mason Mount more often than not finds the target with his efforts. Copy embed code: We have been seriously impressed with West Ham, on the whole, this season and we think Bowen has certainly played his part in their success. By BBC Radio 5 live Unlimited access to any song, ad-free. Aaron Paul is joined by QPR chief executive Lee Hoos and former Hull City manager Phil Brown, who talks about his departure from Southend at the weekend. Fresh from announcing his retirement from football, ex-Swansea winger Wayne Routledge joins the ... Accurate Football Prediction Site Last Update: 09 25 2021 desktop website speed is medium range. desktop website speed is medium range. Last Update: 09 25 2021 mobile website speed is slow. Accurate Football Prediction Site Last Update: 09 25 2021 Last tested: 07 16 2018 desktop website speed is medium range. Last Update: 09 25 2021 registered under .COM top-level domain. Check other websites in .COM zone. Accurate Football Prediction Site mobile website speed is slow. Last Update: 09 25 2021 desktop website speed is medium range. Last Update: 09 25 2021 Sure Prediction For Today Last Update: 09 25 2021

online generic viagra says

online generic viagra

online generic viagra

buy viagra online says

buy viagra online

buy viagra online

best tadalafil says

best tadalafil

best tadalafil

cialis 40mg australia says

cialis 40mg australia

cialis 40mg australia

india cialis generic says

india cialis generic

india cialis generic

buy sildenafil citrate says

buy sildenafil citrate

buy sildenafil citrate

zithromax tablets for sale says

zithromax tablets for sale

zithromax tablets for sale

what is meloxicam says

what is meloxicam

what is meloxicam