Payroll & Wage Records

PAYROLL AND WAGE RECORD

Employee: ✓Employee name (HKID Employee HKID number) Position: ✓Position Start date: Start date

This record is maintained under section 49A of the Employment Ordinance (EO, Cap. 57), which requires every employer to keep, for each employee, a record of wages and employment covering the preceding 12 months, available for inspection by the Labour Department at the place of employment, and to keep the record for a further 6 months after the employee ceases employment.

1. WAGES 1.1. Wage period: Wage period, ending End of the wage period. 1.2. Wages earned: Wages earned in the period. 1.3. Date paid: Date wages were paid (must be within 7 days after the end of the wage period, per EO s.23–25).

2. LEAVE 2.1. Leave taken in the period (type, dates, pay)

3. NOTICE TERMS 3.1. Notice period agreed

4. MPF CONTRIBUTIONS 4.1. MPF mandatory contributions (employer + employee)

5. RETENTION 5.1. Record retained from: Record retained from. A failure to keep records under EO s.49A is an offence carrying a fine of up to HK$10,000.

— — — ⚠️ This is a boilerplate template, not legal advice. Hong Kong's Employment Ordinance, MPF, Employees' Compensation, and PDPO compliance regimes are subject to near-term and phased changes — including the abolition of MPF offsetting for severance/long service payments (in effect since 1 May 2025), the "468 rule" for continuous contracts (in effect from 18 January 2026), the Statutory Minimum Wage rising to HK$43.1/hour (from 1 May 2026, now subject to annual review), the growing statutory holiday schedule (15 days in 2026), and a pending public consultation on cooling-off periods for prepaid beauty/fitness contracts (29 June – 31 August 2026) — have this template reviewed and adapted by a lawyer before use, and confirm the current rules and thresholds at labour.gov.hk, mpfa.org.hk, pcpd.org.hk, and fehd.gov.hk on the date of use.