Paying by the hour
The Statutory Minimum Wage rose from $42.1 to $43.1 per hour with effect from 1 May 2026[1]. Wages become due at the end of the wage period, and must be paid as soon as practicable and not later than seven days after it ends[2]. Wilfully failing to pay on time carries a fine of $350,000 and imprisonment for three years[2].
An employee working at least 17 hours each week for four weeks or more, or 68 hours in a four week period, is under a continuous contract under the Employment Ordinance; this test applies from 18 January 2026[3]. The employer bears the onus of proving a contract is not continuous[3], so the hours record is your evidence.
MPF for hourly staff
Full-time and part-time employees aged 18 to 64 employed for a continuous period of 60 days or more must be enrolled in an MPF scheme within the first 60 days, counted in calendar days[4]. Employers must not sign a series of contracts shorter than 60 days each to avoid this[4]. Generally the contribution period is the wage period, and both sides contribute 5% of relevant income, which includes wages, leave pay, commissions and allowances[5]. The employee has a contribution holiday for the first 30 days of employment, but the employer's contributions are calculated from the first day[5].
| Wage period | Minimum | Maximum |
|---|---|---|
| Monthly | $7,100 | $30,000 |
| Weekly | $1,960 | $7,000 |
| Daily rates used to scale any period | $280 a day | $1,000 a day |
Below the minimum, the employer still contributes and the employee does not; above the maximum, contributions are capped[5]. For monthly paid staff the contribution day is generally the 10th day of the following month[5].
What to record each period
- Hours worked in the wage period. Under the Minimum Wage Ordinance the total hours must be recorded whenever wages for the period are below $17,600[6].
- Wages paid and the period they cover. Employment records cover the preceding 12 months and are kept for six months after the employee leaves; failing to keep them carries a fine of $10,000[7].
- Relevant income and both contributions, given to the employee as a monthly pay-record within seven working days[5].
Catering and construction casuals
Casual employees in these two industries join an Industry Scheme within the first 10 days, with no contribution holiday[4][5].
Penalties and tax forms
Late contributions attract a 5% surcharge, and paying late can also bring a financial penalty of $5,000 or 10% of the amount due, whichever is greater[8]. Not giving pay-records is penalised at $10,000 for the first failure, $20,000 for the second and $50,000 after that[8], and failing to enrol an employee on time carries a maximum fine of $350,000 and imprisonment for three years[4]. For the IRD, file form IR56E within 3 months of a new employee starting[9].
Rules, forms and figures can change, and the official pages listed below are the authority wherever this summary differs from them.