Paid time off

Hong Kong's statutory paid time off entitlement requires employers to provide a minimum of 14 days of paid annual leave to employees who have completed one year of continuous service. This leave is separate from public holidays and represents the baseline protection for full-time and part-time workers across most sectors.

The entitlement is governed by the Employment Ordinance (Chapter 57 of the Laws of Hong Kong), which sets out minimum standards for leave, wages, and working conditions. The ordinance applies to all employees engaged under a contract of employment, whether written or oral, with limited exemptions for certain categories of workers.

Employees become eligible for the full 14 days after completing 12 months of continuous service with the same employer. During the first year of employment, workers accrue leave on a pro-rata basis. The leave must be taken within the year it is earned, though employers and employees may agree in writing to carry over unused days. Upon termination of employment, workers are entitled to payment in lieu of any untaken leave at their ordinary rate of pay.

Employers must keep accurate records of leave taken and must not refuse reasonable requests for leave or penalize employees for taking statutory entitlements. Leave should be scheduled by mutual agreement between employer and employee where practicable. Payroll teams must ensure leave balances are tracked correctly and that final settlements include payment for accrued but unused leave. Failure to provide statutory leave or pay in lieu can result in claims through the Labour Tribunal or District Court.