1. Employee and Employer Information
- Employee Details: Your name as per your HKID or passport. May also include your employee ID and position.
- Employer Details: Your employer’s company name and address
2. Pay Period
The period for which the payment is being made (weekly, fortnightly, monthly, etc).
Example:
1 March 2024 to 14 March 2024 for fortnightly pay.
3. Earnings
- Salary: Your earnings before any deductions, which should reflect your agreed salary on hourly, part-time, or full-time basis per your employment contract
- Paid Leave: Amount paid for approved leave
- Allowances: Additional compensations such as housing, transportation, meals, etc.
- Overtime Pay: Payment for hours worked beyond the standard work week.
- Bonuses: Could be annual or performance-based.
Note: As of 1 May 2025, the Statutory Minimum Wage was raised to HK$42.1 per hour.
4. Deductions
- MPF (Mandatory Provident Fund): Contributions made toward your retirement savings through a designated MPF provider, calculated at a minimum of 5% of your salary or HK$1,500, whichever is lower. This amount is contributed both by you and your employer, i.e. your employer contributes 5% and you contribute 5%. However, some payslips may only show the amount you contributed and not your employer’s contribution. You and your employer can also choose to make voluntary contributions on top of the mandatory amount, which your payslip may, again, display only your portion.
More information on MPF here. - Unpaid leave: For any leave you take which is unpaid, deductions are made proportional to the time you are absent.
- Other Deductions: This could include repayment of advanced wages, damages to employer property, or other employer paid costs on your behalf.
Note: You have every right to question deductions from your wages and seek clarification from your employer. Under the Employment Ordinance, employers can only deduct wages under specific circumstances, such as MPF contributions, absence from work, or repayment of loans with written consent. More information on allowed deductions here.
If you believe a deduction is unauthorised or unfair, you can:
- Request an explanation from your employer.
- Check your employment contract for agreed deductions.
- Seek legal advice or consult the Labour Department.
- File a complaint with the Labour Department if deductions violate the law.
- Take legal action if necessary.
Employers who make illegal deductions may face fines or imprisonment.
5. Net Pay
This amount equals your total Earnings (3) less Deductions (4), and is the amount paid into your bank account.
6. Total Pay to Date
Some payslips may also show the total amount received in the current tax year (1st April to 31st March of the following year).
7. Payment Date
The actual date the Net Pay (5) is paid into your account. This could be different to the final day of your Pay Period (2).
Final Tip
Always review your payslip carefully each pay period to spot any inconsistencies, track deductions, and understand where your money is going. If something looks unclear, don’t hesitate to ask your HR or payroll department – it’s your right to know!