| |
| 1. |
Employees are : |
| |
|
|
| |
(a) |
Persons employed by Hong
Kong companies include |
| |
|
|
|
| |
|
 |
full-time or part-time employees; |
| |
|
|
|
| |
|
|
Hong Kong residents or non-Hong Kong residents; and |
| |
|
|
|
| |
|
|
persons who provide services in or outside Hong Kong. |
| |
|
|
|
| |
(b) |
Employees assigned or seconded to a Hong
Kong company by its overseas holding company or subsidiary
including |
| |
|
|
|
| |
|
|
persons who provide services in or outside Hong Kong. |
| |
|
|
|
| |
(c) |
"Relevant Individuals" under section
9A of the Inland Revenue Ordinance |
| |
|
|
|
| |
|
|
persons who render personal services under employment-like
conditions, but have entered into service contracts in
the name of service companies owned by them |
| |
|
|
| |
|
You may refer to the Departmental
Interpretation and Practice Notes No. 25 for details of
section 9A. |
| |
|
|
|
| 2. |
For tax purposes, you, as an
employer, should also report the remuneration paid to
: |
| |
|
|
| |
(a) |
Persons who hold office as directors |
| |
|
|
| |
(b) |
Persons who receive pension |
|