2025 香港中小企：薪資與強積金管理指南
身為香港中小企業主或公司負責人，純熟掌握薪資與強積金管理，不僅能確保合規、降低成本，更能避免罰則。本指南專為您而設，旨在助您因應 2025 年的法規更新，實現高效管理。 總覽：為何合規的薪資與強積金管理對中小企至關重要 違規不僅可能面臨高達 35 萬港元的罰款，甚至監禁。妥善的制度能助您規避罰則、提升效率，並留住人才。核心目標：將風險降至最低，將成本效益最大化。 法律框架：僱傭條例基礎、強積金規則與薪俸稅責任 遵循《僱傭條例》(EO)，妥善處理薪資、工時（每週上限 44 小時）、假期（年假、病假、產假）等事宜。強積金 (MPF) 是強制性退休保障計劃。薪俸稅則是按應課稅入息淨額採 2-17% 的累進稅率計算；僱主需負責扣繳並向稅務局 (IRD) 申報。 薪資處理流程：員工登記、工時追蹤、薪資計算與支付 新進員工須於 60 天內登記參加強積金計劃。利用考勤軟件追蹤工時與加班。計算總薪資及各項扣除額（稅款、強積金）。於月底或約定日期前，透過銀行轉帳支付薪資。 強積金焦點：2025 年變革、供款最佳實務與「積金易」應用 「對沖」安排將於 2025 年 5 月 1 日取消——屆時，僱主不能再用其強積金供款，抵銷在此日期後的遣散費或長期服務金；2025 年前的僱主供款則不受影響。政府將提供補貼：25 年內為僱主提供總額達 51 億港元的資助。僱主與僱員雙方均須按僱員的「有關入息」，各自作出 5% 的強制性供款（每月有關入息下限為 7,100 港元，上限為 30,000 港元）。善用「積金易」(eMPF) 平台進行線上提交及付款，並於下個月 10 號前完成。可考慮作自願性供款，以享稅務優惠。 扣除額與稅務：準確扣繳與稅務局申報期限 準確扣除強積金供款及薪俸稅（稅率 2-17%）。每年 5 月 1 日前提交 IR56B 表格；新員工入職或離職後三個月內，須通知稅務局。計算準確，可避免因少付稅款而受罰。 工具與策略：推薦軟件與外包服務以節省成本 採用薪資管理軟件實現自動化。考慮將薪資管理外包給專業服務商，以節省時間、確保合規。 風險管理：資料安全、紀錄保存與審計準備 […]
2025 香港薪酬管理指南：企業老闆必讀的全方位解析
2025 香港薪酬管理 作為老闆，薪酬管理是您無法迴避的一環。在處理員工薪酬時，您需要了解所有相關因素。無論公司規模大小，處理薪酬的整個過程都必須遵守香港的法律和法規，以確保所有款項準時發放，毫無延誤。 無論您是親力親為、使用薪酬管理工具、與薪酬服務供應商合作，還是為您的小型企業選用薪酬外包服務，您都需要確切了解其中的運作細節。 本文將深入解析香港薪酬管理的各個考量因素。 遵循本指南的指引，輕鬆有效地為您的企業掌握香港薪酬管理的最佳實踐。 什麼是薪酬管理？ 薪酬管理是指計算員工在特定支薪週期內工資的過程，是任何企業都不可或缺的核心職能。要妥善管理薪酬，您必須熟悉香港的人力資源及薪酬處理流程。此流程包含幾個關鍵環節： 員工資訊管理 — 分配並獲取所有員工的個人資料、僱傭資訊、身分證明文件號碼及職位詳情。 工時追蹤 — 記錄所有員工的工作時間。可借助工時追蹤軟件監控實時工時、加班和休假時間。 計算薪酬變數 — 釐定所有員工在該週期內的實際應付薪酬。這包括計算總薪酬，涵蓋每位員工的基本工資，以及額外的報銷、獎金和加班費。 扣除薪俸稅及其他預扣款項 — 計算薪俸稅及其他供款，如強制性公積金（強積金）、退休計畫供款、醫療保險費或其他扣除項目。 發放薪酬 — 透過銀行自動轉帳、支薪卡或支票，將款項直接支付到員工的銀行帳戶。 報告與記錄保存 — 收集並妥善保存所有員工的薪酬記錄，以符合香港的僱傭法規。這些記錄也可用於向政府機構提交薪酬相關文件。 遵守法律與法規 — 確保薪酬處理過程完全符合所有稅法，以及關於最低工資、加班規定和記錄保存的法規。 了解香港的薪酬法律與法規 香港與其他地區不同，有其自身的一套勞工法例，僱主在管理薪酬時必須充分了解。規管僱傭事宜的主要法例是《僱傭條例》（Employment Ordinance, EO）。該條例概述了僱主與僱員雙方的權利和義務，涵蓋工資、工時、假期福利及僱傭終止等範疇。除了《僱傭條例》，僱主在管理香港薪酬時還需注意相關的法律和法規，例如《強制性公積金計劃條例》（MPF）以及涉及香港稅務制度的《稅務條例》（Inland Revenue Ordinance）。 確保遵守香港《僱傭條例》 如前所述，《僱傭條例》界定了僱主在香港法例框架下的權利與義務。若有違反，將可能面臨法律問題。 此外，僱主在管理薪酬時，必須遵守《僱傭條例》中關於工時、休息日和合約條款的規定。同時，若發生任何解僱情況，僱主必須遵循《僱傭條例》規定的正當程序及遣散費支付要求。 與其他國家相比，香港的稅務制度簡單明瞭。對僱員而言，主要涉及的稅項是薪俸稅和物業稅；而僱主則需繳納利得稅。 僱主必須根據員工的薪資，憑藉薪資結算單和報稅表等相關文件，精確計算稅務扣除額。密切留意報稅截止日期，以免遭受罰款，至關重要。 以下為稅務局（IRD）公佈的 2024 年 4 月 1 日至 2025 年 3 月 31 日期間的薪俸稅稅率。 在香港，三種不同的入息稅被統一為單一的綜合入息稅。上表列出了 2024 […]
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