The Hardest Market ยท Hong Kong
Hong Kong's HR data
The rules and costs of employing people in Hong Kong (Hong Kong), from official sources, in English and Japanese.
38.5%women in management (2025, ILO)
1.03รemployer's total cost on HK$45,000 a month, as a multiple of salary
17public holidays (2026)
Employment rules
| Statutory annual leave | 7-14 days by service (7 for first 2 years) |
|---|---|
| Public holidays (2026) | 17 days |
| Notice of dismissal | Per contract, min 7 days; 1 month if silent |
| Severance required by law | 2/3 month's pay (max HK$15,000) per year; cap HK$390,000; 24 months (redundancy) / 5 years |
| Typical negotiated exit | No official benchmark |
| Probation | Contractual; no statutory length |
| Working hours | No statutory maximum or overtime premium |
| How hard is dismissal? | Easy: notice or pay in lieu, no reason needed; claims only after 24 months |
Employer contributions
| MPF mandatory contribution (employer) | 5% |
|---|
Employee contributions
| MPF mandatory contribution (employee) | 5% |
|---|
Take-home pay and employer cost by monthly salary
| Monthly salary | Employee contributions | Income tax | Take-home | Employer cost |
|---|---|---|---|---|
| HK$25,000 | HK$1,250 | HK$667 | HK$23,083 | HK$26,250 |
| HK$45,000 | HK$1,500 | HK$3,841 | HK$39,659 | HK$46,500 |
| HK$80,000 | HK$1,500 | HK$9,791 | HK$68,709 | HK$81,500 |
| HK$150,000 | HK$1,500 | HK$21,691 | HK$126,809 | HK$151,500 |
Single employee, no dependants, Hong Kong tax resident, monthly salary paid evenly over the year of assessment 2026/27 (1 April 2026 to 31 March 2027), no bonus, no other income, only the basic allowance and the MPF mandatory-contribution deduction. Salaries tax computed at progressive rates (the standard rate is lower only above about HK$2.15M a year; see notes). Employee is a member of an MPF scheme (local hire; expatriates covered by an overseas scheme may be exempt from MPF). Salaries tax and MPF are the same for local and expatriate employees; there is no separate expatriate regime.