Human Resources (HR)

Payroll administration in Hong Kong is commonly carried out on a monthly basis. Employers are responsible for ensuring that payroll information is accurately processed, properly recorded and readily available for employment, accounting and tax reporting purposes. This includes the calculation of salaries and benefits, treatment of deductions and reimbursements, maintenance of leave and employment records, and preparation of remuneration information for reporting to the Inland Revenue Department, where applicable.

A well-structured payroll process can therefore help employers ensure timely salary payments, maintain accurate employment records, support tax and statutory filings, and reduce the risk of non-compliance arising from administrative errors.

In Hong Kong, employees are generally required to participate in a Mandatory Provident Fund (“MPF”) scheme in accordance with the Mandatory Provident Fund Schemes Ordinance. The MPF system is a statutory retirement protection scheme established to help the workforce accumulate long-term retirement savings through regular contributions made by both employers and employees.

Subject to the applicable statutory requirements and exemptions, employers are responsible for enrolling eligible employees in an MPF scheme and making mandatory contributions based on the employee’s relevant income. Employees are likewise required to make mandatory contributions, which are deducted from their remuneration and remitted to the selected MPF scheme. In addition to mandatory contributions, employers and employees may also choose to make voluntary contributions to enhance retirement savings.

Employers are required to comply with the relevant MPF obligations, including timely enrolment of eligible employees, calculation and remittance of contributions, maintenance of payroll and contribution records, and compliance with reporting requirements prescribed by the Mandatory Provident Fund Schemes Authority (“MPFA”). Failure to comply with the statutory requirements may result in penalties and other regulatory consequences.

We can assist clients with MPF-related matters, including reviewing employers’ MPF enrolment and contribution arrangements, calculating mandatory contributions for both employers and employees, coordinating contribution information with the payroll process, maintaining relevant payroll and contribution records, and providing practical advice on general MPF compliance requirements. With our support, clients can more effectively discharge their employer obligations, reduce compliance risks arising from administrative oversights or delays, and ensure a smoother HR and payroll administration process.

Employment law compliance is an important aspect of responsible business management. Employers in Hong Kong are required to observe a range of statutory obligations relating to employment contracts, wages, rest days, statutory holidays, annual leave, sickness allowance, maternity and paternity protection, termination arrangements, severance payments and long service payments. Proper handling of these matters helps businesses manage employment relationships effectively, reduce the risk of disputes and maintain compliance with applicable labour requirements.

Our firm can assist clients by providing practical advisory services on employment law from an HR and compliance perspective. We help clients review employment documentation, consider statutory employment entitlements, support termination and separation procedures, and coordinate related payroll, MPF and tax reporting implications. Where formal legal advice or representation is required, we can also work with appropriate legal advisers to ensure that clients receive coordinated and practical support.

Effective recruitment is an integral part of sound human resources management and long-term business planning. The ability to identify, attract and appoint suitable candidates requires a thorough understanding of the client’s business objectives, organisational structure, role requirements and prevailing market conditions. A structured recruitment process enables businesses to appoint the right talent, enhance workforce stability, reduce hiring risks and support sustainable operational growth.

We provides practical and structured recruitment support as part of our broader human resources advisory services. We assist clients throughout the recruitment process, from defining position requirements and preparing job descriptions to coordinating candidate search, screening, interview arrangements, selection support and onboarding documentation. By combining our HR knowledge with our experience in accounting, payroll and compliance matters, we are able to deliver recruitment support that is commercially focused, well organised and aligned with clients’ operational and regulatory needs.