The same reporting
requirements apply to an employer in business and a non-business
employer. Normally if the employee is single and his/her annual
income does not exceed the personal allowance (for example,
$120,000 for the year of assessment 2012/13), you do not have
to report his/her remuneration.
If the individual was employed for only part of the year;
by proportion, you need not report if his/her income (including
bonus) is less than $10,000 per month.
However, please bear in mind that you have to report the
remuneration (regardless of amount) paid to all part-time
workers and married persons. Hence you should report the income
for the domestic helpers and the driver if the above conditions
are applicable to them.
The above rules apply equally to employees who are non-residents
but work in Hong Kong. However, if you employ a foreign domestic
helper who is married and paying her the standard monthly
salaries as specified by the law, you do not need to report
her income to the IRD if you are quite sure that her spouse
does not have any income in Hong Kong.