Do I Pay Hong Kong Tax for Employees Based Overseas?

Employees who are not based in Hong Kong are generally not subject to Hong Kong salaries tax. Only non-resident individuals who perform services in Hong Kong are liable to pay tax here.

Hong Kong has a statutory minimum wage (SMW). From 1 May 2025, the SMW is HK$42.10 per hour, and employers must ensure no employee is paid below this rate. When calculating wages for the month, if an employee earns less than HK$17,200, the employer must record the total number of hours worked during the wage period.

Osome does not provide guidance on minimum wage requirements outside of Hong Kong.