Sick leave

Sick leave in Hong Kong is a statutory entitlement governed by the Employment Ordinance, which requires employers to provide paid leave when employees are unable to work due to illness or injury. Employees are entitled to a minimum of four days of paid sick leave per year for the first 12 months of employment, increasing to eight days annually after 12 months of service. During sick leave, employees must receive their ordinary wages, calculated as the average daily wage over the preceding 12 months or the agreed daily rate, whichever is higher. Employers may require medical certification if an employee is absent for more than two consecutive days or if the employer has reasonable grounds to suspect abuse of the entitlement.

The Employment Ordinance, Chapter 57 of the Laws of Hong Kong, establishes these requirements. The ordinance was last substantially amended in 2008, though the sick leave provisions have remained consistent in their core structure.

Employers must maintain accurate records of sick leave taken and ensure payments are made promptly. Unused sick leave does not carry forward to the following year unless the employment contract provides otherwise. Upon termination of employment, employers are not required to pay out accrued but unused sick leave unless the contract specifies this benefit. Employers should implement clear sick leave policies that comply with the ordinance, including procedures for notification and medical certification. Payroll teams must ensure sick leave payments are calculated correctly based on the employee's ordinary wages and that statutory minimums are met regardless of company size or industry sector.