Meaning of "Employee"

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.

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