Managing organizations today have become more and more challenging than doing so in the past. A major reason for this is that employees have become more aware of their rights and interests in employment. Being a world metropolitan city class metropolitan, the keystone of Hong Kong’s success relies considerably on its well-established legal & tax systems which provide trustworthy foundations for business and management.
The Executive Diploma in Employment Ordinance, Compliance & Taxation will help you understand the three essential areas in managing your employees and organizations. These include the laws relating to Employment in all aspects and the Tax Systems both in Hong Kong and the PRC. The course will provide necessary skills, knowledge and cases studies to participants so that they can manage the relevant issues with confidence.
Why Study this Course?
The development of internet has expedited the information explosion tremendously, with Hong Kong as one of major financial centers in the world, managers and professionals from different organizations must furnish themselves with adequate knowledge so that they can tackle complex issues such as laws relating to employment and tax system, particularly in the PRC. This course provides an opportunity for the managers and profession to exchange their experience.
Benefits in Completing this Course
Upon the completion of this course, you will clearly understand:
- The laws relating to current Employment Ordinance
- The laws relevant to the interests and benefits of the employers and employees
- How to correctly apply the current Employment Ordinances
- How to correctly apply the relevant laws relating to the employers and employees
- The laws relating to Hong Kong and PRC tax system
- Simple concepts of tax planning and practical calculation of the Hong Kong Salaries
- The current tax development of PRC
- Tax compliance
- Through case studies participants can brainstorm and learn how to deal with issues in both Employment and Inland Revenue ordinances
- Simple concepts and knowledge concerning the drafting of contracts
The programme consists of three modules, of which important employment ordinances, compliance and taxation topics will be covered as the programme is designed to develop a thorough knowledge of employment ordinances, compliance and taxation in both theoretical and applied dimensions.
Module 1: Employment Ordinance and Law of Contract
The success of an organization relies on the collaboration of its employers and employees. To enhance the cooperation and minimize disputes between employers and employees, both parties need to have a good understanding of employment laws currently enacted in Hong Kong. HKSAR has been persistently formulating legislations to provide guidance to both the employers and employees so that harmonious industrial relationship can be maintained. Law of contract covers all ranges of commercial practices including employment contract. This module is designed to equip participants with the most updated employment laws and law of contract with relevant real examples and case studies so that participants can effectively tackle situations without violating the employment and contract laws and legislations.
Part 1 Employment Ordinance 僱傭條例
- Walking through the important part of the “Concise Guide to the Employment Ordinance”
- Rest Days, Holidays and Leave
- Continuity of Contract
- Sickness Allowance and two calculation methods
- Application of the Employment Ordinance
- Maternity Protection
- Contract of Employment
- Paternity Leave
- Termination & Summary dismissal of an employment
Part 2 Labour Department & Labour Tribunal 勞工處及勞資審裁處
- The roles & functions of the Labour Department
- The operations & mechanism of the Labour Tribunal
Part 3 Law of Contract 合同法
- Simple contract and contract by Deed
- Discharge a contract
- Oral and written employment contracts
- Alteration of contracts
- Essential elements of a valid contract
- Different remedies in breach of contract
- Terms and conditions of a contract
- The differences between common laws & legislations
Module 2: Relevant laws and practices relating to employment contract and relationship
This module intends to provide a further knowledge and practical skills concerning how to handle the employer and employee relationship. Helping students to avoid committing avoidable offences relating to Employment Ordinance. Besides, this programme also aims to equip participants with the practical knowledge and skills to handle the personal injury of an employee during an employment. Through the cases study, participants are well-equipped with basic knowledge and skills to draft a simple employment contract.
Part 1 Contract of Services vs Contract for Services 自僱與受僱
- Introduction to Minimum Wage Ordinance
- Introduction to Mandatory Provident Fund Schemes Ordinance
- Introduction to Sex Discrimination Ordinance
- Introduction to Race Discrimination Ordinance
- Introduction to Employment Compensation Ordinance [personal injury]
- Introduction to Personal Data (Privacy) Ordinance
Part 2 Hong Kong Legal System 香港法律制度
- Introduction to Hong Kong courts and its jurisdiction
- Differences between Civil and Criminal
- Various types of tribunal
Part 3 Employee Compensation Ordinance 僱員補償條例
- Key features of employee compensation in Hong Kong
- Liabilities of employers including common law damages
- Negligence and defences and Contributory negligence
Part 4 Contract Drafting 草擬合約及案例討論
- Simple contract drafting
- Employment contract example
- Case Study
Module 3: Employment-related Taxes
This module is intends to provide an overview of the current Employment Related Tax System implemented in Hong Kong and the People’s Republic of China, with a view to helping students gain an understanding of how the two systems have developed. Relevant tax laws and cases will be discussed. Besides, the programme also aims to equip participants with the practical knowledge and skills to handle the tax returns and simple computation in compliance with the relevant statutory requirements to discharge the obligations imposed on employers and employees.
Part 1 Hong Kong Employment Related Tax 香港就業相關稅例
- Introduction to the Hong Kong Taxation System 香港稅制介紹
- Characteristics of Hong Kong taxation system
- Tax categories chargeable in Hong Kong
- Tax Administration 稅收徵管
- Compliance, returns and assessments
- Objections, appeals, holdover claims and revision of errors
- Offences, penalty and recovery of tax
- Salaries Tax 薪俸稅
- Scope of charge and sources of income
- Personal allowances
- Chargeable income
- Salaries tax computation & salaries tax planning
- Allowable deductions
- Personal Assessment 個人入息課稅
- General principles
- Computation of personal assessment tax
Part 2 China Employment Related Tax 中國就業相關稅例
- Legal and Administrative Framework of China Tax 中國稅務法律及行政架構
- Sources of law
- Language and interpretation of laws
- Types of laws and regulations
- Tax policy and administration
- Individual Income Taxes 個人所得稅
- Individuals liable to income tax
- Tax administration and collection
- Taxable incomes and exemptions
- Investigations, disputes and penalties
- Double tax relief
- Tax rates and computation
The programme will be delivered in Cantonese, and the course materials will be in English.
A minimum of 70% attendance is required for satisfactory completion of a module. Students must obtain an aggregate of 50% at the least in the final project of a module.
A student who has satisfied all the requirements and has completed all three modules will be awarded the Executive Diploma in Employment Ordinance, Compliance & Taxation.
Mr. Freddy Tsang (Module 1-2)
Mr. Freddy F.K. Tsang is the Chamber-Head of HOKMA Chambers and has been practicing Barrister-at-Law for 18 year. He was called to the Bar in 2002 in the High Court of HKSAR and held a Postgraduate Certificate in Laws in The University of Hong Kong. His profession in law started when he graduated with honors from the University of Wolverhamptom where he majored in Laws. In 2007, Mr. Tsang earned his Master of Professional Accounting from the Southern Cross University. He also holds a master’s degree in LLM in Chinese Business Law from The Chinese University of Hong Kong.
Mr. Tsang has over 15 years of PQE teaching experience and has taught in a number of local schools and Labour Department since 2006.
With extensive knowledge and experience, Mr. Tsang is highly-regarded for his teaching Hong Kong law subjects, in particular common law subjects such as Legal System, laws of Contract, Tort of Negligence, Company, Sale of Goods, Tax & Comparative, and Accounting & Auditing, and PRC laws and taxation.
Mr. Tsang’s PRC practices cover PRC contracts, property conveyance, probate, debt claims, company matters, shareholders’ disputes, intellectual property rights and taxation. Mr. Tsang will soon be conducting a course on provide a course, namely, The Bill of PRC Civil Code Library (December 2019), which is the 1st issue in PRC.
Mr. Dickson Wong and Ms. Katy Kong (Module 3)
Mr. Dickson Wong earned his BA(Hons) in Accountancy from The Hong Kong Polytechnic University. His professional expertise in personal taxation was developed and earned in one of the Big Six CPA Firms after his graduation. His last position in the commercial sector was CFO in a leading advertising group. He started teaching accounting and taxation since 2002.
Ms. Katy Kong earned her BA (Hons) in Accounting and Finance from the University of Bristol, UK and is a Chartered Tax Advisor. Katy has over 12 years of experience in one of the Big Four firms providing Hong Kong and UK individual income tax compliance and advisory services. She advises clients on a full range of employment related tax issues, including taxation of equity compensation, tax efficient employment arrangements and cross-border issues.
Tuition fee for Members: HK$9,300
Tuition fee for Non-members: HK$9,900