Hong Kong Institute of Human Resource Management

Certificate in Hong Kong Salaries Tax

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Course Information

  • 9 Mar 2022 (Wed) 9:30 AM - 5:30 PM
Registration period
26 Nov 2021 (Fri) - 8 Mar 2022 (Tue)
HKD 4,000
(Member Fee: $3000
Non Member Fee: $4000)
Course Level
Study Mode
7 Hour(s)
Cantonese, English
HKIHRM, Units 1810-15, 18/F, Millennium City 2, 378 Kwun Tong Road, Kwun Tong, Kowloon, Hong Kong

Course Overview


The certificate ensures that the latest information or developments on the following areas are passed on to participants in an easy-to-understand way.

  • Hong Kong salaries tax legislation
  • Employer’s tax filing obligations and the latest practices adopted by the Inland Revenue Department
  • Ideas on structuring tax efficient remuneration packages for expatriates and local employees
  • Classroom discussion and case sharing

What You’ll Learn

Module 1: Tax Administration

  • Employer’s obligations
  • Employee’s obligations
  • Types of Notices of Assessment
  • Objection / Appeal / Holdover / Re-open
  • Penalties

Module 2: An Overview of Hong Kong Salaries Tax

  • Scope of charge to salaries tax
  • Source of employment income
  • Tax exemption reliefs
  • Introduction to double tax agreement

Module 3: Taxation of Benefits-in-kind and Salaries Tax Planning

  • Taxation of benefits-in-kind
  • Structuring tax efficient remuneration packages
  • Termination payment
  • Accommodation Benefits
  • Equity compensation
  • Latest court cases / tax updates

Skills covered in this course

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