Hong Kong 2026-04-10 The Minimum Wage Ordinance, Cap. 608 Statutory Minimum Wage $43.1 per hour
The Minimum Wage Ordinance, Cap. 608
Statutory Minimum Wage $43.1 per hour


The annual review of the Statutory Minimum Wage (SMW) has been implemented. The SMW rate is raised to $43.1 per hour with effect from 1 May 2026.

If 1 May 2026 falls within a wage period of an employee, the SMW rate of $43.1 per hour only applies to any hour worked on or after 1 May 2026 in calculating minimum wage for the wage period.

The monthly monetary cap on the requirement for employers to record the total number of hours worked by employees in a wage period is raised to $17,600 per month with effect from 1 May 2026 in tandem with the new SMW rate taking effect on the same day.

For details about SMW, please refer to the “Concise Guide to Statutory Minimum Wage” published by the Labour Department (LD) or visit LD’s homepage.

Sources: www.labour.gov.hk
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Hong Kong 2025-04-18 Abolition of MPF Offsetting Arrangement
Abolition of MPF Offsetting Arrangement

The abolition of MPF offsetting arrangement takes effect on 1 May 2025 (i.e. the transition date), and is applicable to employees who cease to be employed on or after the transition date. Starting from the transition date, employers can no longer use the MPF derived from their mandatory contributions to offset LSP/SP of their employees in respect of the years of service starting from the transition date. However, they can continue to use the MPF derived from their voluntary contributions to offset LSP/SP of the employees (irrespective of whether the LSP/SP are for the years of service before or after the transition date).

The abolition of the offsetting arrangement has no retrospective effect. For those employees who commence employment before the transition date and cease to be employed on or after the transition date, employers can continue to use MPF derived from the employer contributions (irrespective of whether the contributions are mandatory or voluntary, and whether the contributions are made before, on or after the transition date) throughout the employees’ whole employment period to offset the LSP/SP of the employees in respect of the years of service before the transition date.

For those employees who cease to be employed before the transition date, employers can use the MPF derived from the employer mandatory and voluntary contributions to offset LSP/SP of their employees.

For details, please refer to Labour Department’s Thematic Webpage on the Abolition of MPF Offsetting Arrangement.

https://www.op.labour.gov.hk/en/index.html

Sources: www.mpfa.org.hk
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