Recently, some customers have asked how to declare and pay Hong Kong individual income tax (salaries tax) for mainland Chinese employees working in Singapore after a Hong Kong company is registered.

If the Hong Kong company pays an ordinary employee, if the employee has lived or worked outside Hong Kong for a long time, then the salary paid by the Hong Kong company is income from outside Hong Kong and may not be subject to salaries tax in Hong Kong for the individual. Therefore, the employee only needs to fill in the tax form of salaries tax and does not need to pay tax (but if the Hong Kong company pays the employee too much, the Hong Kong Tax Bureau may ask the employee to show the proof of personal income tax payment in the tax resident country of the employee. For example, the employee of mainland China should provide the proof of personal income tax payment in mainland China).

If the Hong Kong company pays the salary of the director of the Hong Kong company, the salary paid by the Hong Kong company is based on the director's income from Hong Kong which is subject to salaries tax. Therefore, the director needs to fill in the salaries tax form and pay tax at the same time.

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.