Hong Kong company administration: filings, records, staff and payments
After incorporation, connect tax, records, employment, MPF, merchant payments, licences and closure through a calendar with responsible people and recorded outcomes.
Start with the task you are preparing for and work through the next steps.
Start with these three stages
Incorporation begins a continuing set of filing, payroll and payment tasks, each with its own evidence and deadlines. Start with the company's actual activity, premises, employees and payment channels, then use these chapters to build a calendar. Specify what accounting, the company secretary, directors and operations staff retain, and who checks and submits it. Walk through one real month of invoices, bank credits, refunds and contributions before carrying unresolved items into the next period. This makes the annual review a check of maintained records rather than a search for missing documents.
Separate the incorporation anniversary, accounting year, issued tax returns, business registration and licence expiry. For each task, record the responsible person, preparation date, official deadline and outcome check. For example, accounting organises income and expenses, a director checks them, and the submitter retains the formal receipt. Keep the task open until the relevant result is established. Before changing the activity or leasing premises, describe the actual operation and investigate licensing feasibility, rather than assuming the company's existing registration covers the proposed work.
For the first employee, arrange the contract, working-time records, payroll and contributions as separate tasks, with employees' compensation insurance in force before the first shift. Check the payroll sheet, access and approvals using test data before entering real employee information. Reconcile the company account, payment provider and customer orders through consistent references, recording fees, refunds and unsettled amounts individually. A successful sales screen does not establish completed settlement. Manage customer information by purpose and necessary access, with a practical way to implement an opt-out request.
Use the specialist checks for trade, brands and cross-border partners. Preserve goods information, movement dates and filing results for declarations; identify the relevant goods and services before trademark work; verify a partner through official registration records. Read the current named funding scheme before applying, and use the existing-case route for an older Export Marketing Fund application. Before closure, list unpaid amounts, tax, employees, assets and registration matters, then check the applicable deregistration procedure. Stopping new orders does not establish that the entity and its outstanding tasks have ended.
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16 guides found
Sole proprietorship, partnership or company: choose who contracts and carries responsibility
Compare ownership, responsibility, tax administration and exit arrangements before registration.
Business and licencesA Hong Kong company calendar: annual returns, registration and tax
Keep incorporation anniversaries, accounting periods, business registration and tax deadlines separate, with a calendar and responsible person.
Business and licencesCompany profits tax BIR51: connect accounts, tax computation and filing evidence
Go from an IRD notice to completed filing, avoiding an attachment upload without submission of the return.
Business and licencesInvoices and records for a Hong Kong small business
Connect orders, invoices, receipts, fees and refunds with references, then reconcile the bank instead of treating every deposit as sales.
Business and licencesHiring your first employee: contract, injury insurance, leave and the 2026 continuous-contract rule
Before work starts, confirm employment status, terms and insurance, checking part-time rights against actual hours.
Business and licencesMPF for small employers: enrolment, first contributions and monthly reconciliation
Manage start dates, relevant income and contribution acknowledgements; probation and part-time status are not blanket exemptions.
Business and licencesPrepare a Hong Kong business bank account application
Use the bank's list for company, ownership, business and transaction evidence, checking channels, charges and follow-up without relying on guaranteed approval.
Business and licencesMerchant payments for a small shop: FPS, online checkout, refunds and daily reconciliation
Check merchant identity, settlement account, payout and dispute terms, then test payment and refund workflows.
Business and licencesCustomer data in a small business: orders, marketing and cloud access
Order fulfilment and direct marketing are distinct purposes. Set clear collection notices, consent, opt-outs, retention and sharing controls.
Business and licencesTrade declarations for shops and SMEs: commodity codes, the 14-day period and agent evidence
Distinguish cargo clearance from trade declarations and keep information and submission evidence for each shipment.
Business and licencesA new brand's trade mark: search similarities, then settle owner, classes and filing
A registered company name does not establish trade-mark rights; plan Hong Kong, mainland and Macao protection separately.
Business and licencesBefore leasing a shop or studio: check use, licences and fit-out feasibility
Describe the operation, use the licence-information service to find authorities, then assess the actual unit.
Business and licencesBefore applying to BUD: substantive Hong Kong operations, project fit and evidence
Check enterprise and project fit first, then use the current guide to design budgets and implementation records.
Business and licencesEMF has consolidated into BUD: follow up existing cases and plan new promotion separately
In October 2026, check existing EMF acknowledgements and use BUD guidance for new activities.
Business and licencesCheck a GBA supplier: enterprise disclosures, contracting identity and payment account
Start with the Chinese legal name and unified social credit code, then verify authority, delivery capability and payment.
Business and licencesClosing a company through deregistration: settle liabilities, assets and tax matters first
Check eligibility, obtain IRD's no-objection notice, then submit NDR1 and follow through to dissolution.
Written for the next step
Compiled by HomeHK with context, practical steps, and official sources. Guides distinguish Hong Kong, Macao, and mainland arrangements. Dates describe the content's preparation, not daily official verification.
Check the official page before acting
Fees, eligibility, capacity, and timetables change. Each guide links to official information for a final check. Seek appropriate individual advice for legal, tax, or medical decisions.