What kind of income is subject to salaries tax?

The tax regulations stipulate that income from any Hong Kong position or employment is subject to salaries tax. This income includes the following:

• Wages and salaries – Hourly wages, daily wages or monthly wages, etc. according to the employment contract or verbal promises

• Holiday wages – Use wages to replace employees who have not taken vacations

• Expenses – The employer helps employees repay debts such as credit card transactions or loans

• Commissions – Commissions earned from quick business or successful promotion

• Bonuses – Bonuses earned by an employee’s work for bringing results to the employer

• Remuneration – The general remuneration available after the end of the employment contract

• Rewards – rewards or tips given by guests for satisfying staff’s service,

• Additional rewards – Employers give employees additional rewards of monetary value

• Allowance – The employer provides allowances for meals, transportation or children’s education

• Compensation – The employer dismissed the employee and hired another person, so compensation was given to the dismissed employee

• Salaries tax – Income and salaries tax paid by employers on behalf of employees

• Residential rental value – Employers provide employees with free residence

As for the income that is not subject to salaries tax, it includes the allowance of jurors and the severance payment or long service payment collected in accordance with the provisions of the Employment Ordinance

The above information is for reference only. If in doubt, we welcome your tax inquiries

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