Cost-to-company calculator: Hong Kong SAR China
What an employee costs each month and each year: gross salary, the employer’s social security and other costs, next to what the employee takes home.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Hong Kong SAR China and their sources
The version in force from 2026-04-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Requires confirmation
These rules of Hong Kong SAR China are not applied, or are applied as estimates, because we could not confirm them from an official source yet. What is needed to add them:
- End of service, Overtime: Severance and long service payments (Employment Ordinance) are not entered. Needed: The Employment Ordinance’s severance and long service rules from labour.gov.hk.
Pay and working time
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Currency: HKD Legal basis cited
Hong Kong Monetary Authority · read 2026-11-01
Social security
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Employee social security %: 5% Legal basis cited
Mandatory Provident Fund Schemes Authority · read 2026-11-01
5% of relevant income up to $30,000 a month; none under $7,100 (not applied here).
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Employer social security %: 5% Legal basis cited
Mandatory Provident Fund Schemes Authority · read 2026-11-01
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Social security salary: basic + allowances Confirmed by the owner
Mandatory Provident Fund Schemes Authority · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: Relevant income: wages, allowances and bonuses.).
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Monthly social security salary ceiling (0 = none): 30,000 Legal basis cited
Mandatory Provident Fund Schemes Authority · read 2026-11-01
Income tax
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Tax brackets and allowances are: yearly Legal basis cited
Inland Revenue Department: salaries tax · read 2026-11-01
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Income tax brackets: 0–50,000: 2% · 50,000–100,000: 6% · 100,000–150,000: 10% · 150,000–200,000: 14% · 200,000–∞: 17% Confirmed by the owner
Inland Revenue Department: salaries tax · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: 2%, 6%, 10% and 14% on each $50,000, 17% on the rest, as the IRD guide is summarised; its table did not open here. The standard-rate cap (15% of net income) is not applied.).
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Personal allowance: single: 145,000 Legal basis cited
Inland Revenue Department: salaries tax · From 2026/27 · read 2026-11-01
Basic allowance; enacted on 22 May 2026.
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Personal allowance: married: 290,000 Legal basis cited
Inland Revenue Department: salaries tax · From 2026/27 · read 2026-11-01
Married person’s allowance, for a couple with one income.
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Allowances not taxed, up to % of basic: 0% Confirmed by the owner
Inland Revenue Department: salaries tax · read 2026-11-01
Confirmed by the owner on 2026-11-02.
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Social security comes off taxable income: Yes Confirmed by the owner
Inland Revenue Department: salaries tax · read 2026-11-01
Confirmed by the owner on 2026-11-02 (earlier: Mandatory MPF contributions are deductible up to $18,000 a year.).
Year of assessment 2026/27. Child and dependant allowances and the standard-rate cap are not covered.
Payroll, leave and end of service in one system
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