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Work and tax
3 guides · Page 1. Open an article for the full text, steps, checklists and official sources.
MPF when starting work: enrolment, contributions and account checks
Check coverage or exemption first, then verify employer enrolment, deductions, actual contributions and account arrangements after leaving a job.
- Non-exempt regular employees generally aged 18 to 64 and employed for at least 60 continuous days are covered.
- Check full-time, part-time, probation and specified-industry casual employment rules separately.
- A payslip deduction does not prove receipt: check the MPF account.
6 sectionsRead the full guide
Starting work: contracts, hours, wages and leaving a job
Check permission and employment terms before signing, understand the revised continuous-contract test and keep records of pay, rosters and leave.
- Confirm your immigration conditions permit the work; an HKID is not permission for every activity.
- New continuous-contract hours requirements apply from 18 January 2026, so the old 418 test alone is outdated.
- Separate legal entitlements from extra company benefits; a contract cannot reduce applicable statutory protection.
6 sectionsRead the full guide
Your first Hong Kong tax return: year of assessment and provisional tax
Organise income and deduction evidence from your first job, separating employer reporting, your return and payment, and prepare for the first bill.
- The year of assessment runs from 1 April to 31 March, so file income records by that period.
- Employer reporting does not replace your duties; respond to a personal return when issued.
- The first bill may include completed-year tax and provisional tax: prepare cash in advance.
6 sectionsRead the full guide