Looking to hire in Hong Kong

Phone, internet, and coworking space costs can be reimbursed on a non taxable basis when they are business-related. Employees should submit a tax invoice or receipt showing the date, amount, vendor name, description of the purchase, and, where an invoice is used, the employee’s name.

Business equipment, software, office supplies, and postal charges are reimbursable on a non taxable basis when supported by a tax invoice or receipt. The document should clearly show the date, amount, vendor name, and a description of the purchase; for equipment, software, and similar items, the employee’s name should appear on the invoice where applicable.

Most business travel expenses in Hong Kong are non taxable when properly documented as business-related. Employees should provide a tax invoice or receipt showing the date, amount, vendor name, and description of the purchase; for some items, additional proof such as booking confirmations, bank or card confirmations, or tickets is required, and the employee’s name should appear on invoices where indicated. For small public transport, train, taxi, rideshare, or parking and toll expenses under 100 HKD, more flexible documentation is accepted as long as it reasonably supports the claim.

Everyday meals, client meals, and groceries can be reimbursed as non taxable when they are clearly for business purposes and supported by appropriate documentation. Employees should submit a tax invoice or receipt, and where card, app, or bank confirmations are used, these must show the date, amount, vendor name, and description of the purchase; for meals with business partners or clients, the employee must be able to demonstrate a legitimate business purpose such as a sales-related meeting.

Promotional items, training, courses, and business-related book purchases are generally non taxable when backed by a tax invoice or receipt showing the date, amount, vendor name, description of the purchase, and, where relevant, the employee’s name. Gifts are treated differently: most gifts from the employer to the employee, whether cash or non-cash, are taxable and reclassified as an allowance, while gifts the employee buys on behalf of the company for clear business reasons are non taxable when properly documented.

Employers in Hong Kong may provide a per diem for employees traveling abroad on business to cover meals, accommodation, and transportation. Per diems are non taxable when the trip is wholly for business purposes, but may be partially or fully taxable if there is a personal component. Per diem claims must be submitted using the dedicated per diem expense type on the platform, with a clear description of the business purpose, and employees are encouraged to attach supporting documents such as itineraries, travel receipts, or mileage calculations that confirm the departure date, return date, and destination.

In Hong Kong, bonuses include both contractual and discretionary payments such as incentives and commissions. These payments are taxed as regular income and may attract any applicable social security contributions in the same way as salary.