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Guides

How to register, run and stay compliant with a Hong Kong company.

Sickness Allowance Calculation in Hong Kong: The 4/5 Rule Explained

How paid sickness days accrue, when the 4/5 sickness allowance actually kicks in, and how to calculate average daily wages under Hong Kong's Employment Ordinance — with a full worked example.

2026-09-10

How Hong Kong Salaries Tax Is Actually Calculated (With a Worked Example)

Hong Kong salaries tax runs on two parallel calculations, not one — progressive rates on your net chargeable income, and a standard rate on your net income before allowances. Here's exactly how the IRD works out which one you pay, with current 2026/27 figures and two full worked examples.

2026-09-10

MPF for Self-Employed Persons in Hong Kong: Enrolment, Contributions, and Penalties

Sole proprietors and partners in Hong Kong have their own MPF obligations, separate from an employee's arrangement. Here's the step-by-step enrolment process, how to calculate your contribution, partner-specific rules, part-time employee eligibility, and what happens if you don't comply.

2026-09-10

MPF Offsetting in Hong Kong: What Actually Changed on 1 May 2025

The MPF offsetting mechanism against severance and long service payments was abolished on 1 May 2025. Here's what actually changed, how the pre/post-transition split works, and what employers need to do now.

2026-09-10

MPF Employer Contribution: Rates, Deadlines, and Penalties in Hong Kong

Hong Kong employers must contribute 5% of each employee's relevant income to MPF, subject to minimum and maximum income levels set by the MPFA. Here's how the mandatory contribution actually works, when it's due, what happens if you miss it, and how it differs from voluntary top-ups.

2026-09-10

Minimum Wage and Monthly Salary in Hong Kong: How the Hourly SMW Actually Applies to Monthly Pay

Hong Kong's Statutory Minimum Wage is HK$43.1 an hour from 1 May 2026. Here's how monthly-paid staff are checked against it, the HK$17,600 record-keeping exemption, and a full worked example.

2026-09-10

IR56B and Employer Tax Filing in Hong Kong: What Companies Actually Have to Report

A plain-English walkthrough of IR56B and the Employer's Return: what happens if a company doesn't report an employee, why 'the company pays your tax' is a myth, and what IR56E, IR56F, and IR56G require.

2026-09-10

Cancelling a Business Registration in Hong Kong: Deadline, Form, and What It Doesn't Cover

How to notify the IRD when you stop trading in Hong Kong, the one-month deadline and IRC3113 form, whether the fee is refundable, the penalty for missing it, and why this is a separate step from deregistering a limited company at the Companies Registry.

2026-09-10

Business Registration Certificate in Hong Kong: Who Needs One, What It Costs, and How to Renew It

Hong Kong's Business Registration Certificate is a legal requirement for almost anyone carrying on a business here, not just incorporated companies. Here's what it covers, the current 1-year vs 3-year fees, how to apply, and what happens if you operate without one.

2026-09-10

TCSP Licence in Hong Kong: What It Is, Who Needs One, and Why It Matters for Company Data

Hong Kong's Trust or Company Service Provider licence has been mandatory since 2018. Here's who needs one, how the application works, what happens if you operate without one, and how this open dataset connects to the wider company registry.

2026-09-07

How to Register a Company in Hong Kong: Step-by-Step

The full process for incorporating a private limited company in Hong Kong — requirements, documents, cost, and timeline — from choosing a name to receiving your Certificate of Incorporation.

2026-09-07

Local Company vs Non-Hong Kong Company Registration

A foreign company operating in Hong Kong can either incorporate a new local subsidiary or register its existing overseas entity as a Non-Hong Kong Company under Part 16 of the Companies Ordinance. Here's how the two structures actually differ.

2026-09-07

Opening a Corporate Bank Account in Hong Kong

What banks actually assess when a newly incorporated Hong Kong company applies for an account, under HKMA's risk-based due diligence framework — and where the common assumptions about requirements are wrong.

2026-09-07

Company Secretary Requirements in Hong Kong

Every Hong Kong private company must appoint a company secretary under Section 474 of the Companies Ordinance. Here's who legally qualifies, and how to evaluate a TCSP-licensed provider.

2026-09-07

BRN vs CI Number in Hong Kong: What's the Difference?

Hong Kong companies carry two identifiers — the Certificate of Incorporation number and the Business Registration Number. Since December 2023 the BRN has become the single Unique Business Identifier. Here's what each one means.

2026-09-07

Annual Return Deadline in Hong Kong: What Happens If You're Late

Every Hong Kong private company must file Form NAR1 within 42 days of its incorporation anniversary. Here's the deadline rule, the escalating late fees, and the separate Business Registration renewal it's often confused with.

2026-09-07