Wages become due on the expiry of the last day of the wage period. An employer should pay wages to an employee as soon as practicable but in any case not later than seven days after the end of the wage period. An employer who willfully and without reasonable excuse fails to pay wages to an employee when it becomes due is liable to prosecution and, upon conviction, to a fine of HKD350,000 and to imprisonment for three years.
All employees, including those self-employed in Hong Kong who have an employment contract of 60 days or more and aged between 18 and 65, are required to join the Mandatory Provident Fund scheme under the Mandatory Provident Fund Schemes Ordinance. Those employed in the catering and construction sectors are generally exempt but they may be covered on a daily basis. Members of occupational retirement schemes have specific exemptions and foreign citizens who work in Hong Kong for periods shorter than 13 months or who are covered by another country’s retirement system may also be exempt from this requirement.
To comply with the requirement of Hong Kong Law, EATPL supports its clients in administration of employees’ leave record, payroll calculation and payment, completion of enrolment of and contribution to the Mandatory Provident Fund Scheme, completion and submission of Employer’s Tax Returns and Employee’s Individual Tax Returns, reviewing remuneration package for possible tax planning opportunities, etc. In case of labor disputes, termination of employment, long service payment or severance payment calculation and distribution, EATPL can also give proper advice according to the Hong Kong Employment Ordinance.