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1. What should be included under the section of Employee and/or Director's remuneration in the tax return?

The "employee" referred to here includes all employees whose remuneration has been charged in the Profit and Loss accounts of the company, irrespective of whether the employees perform their duties in Hong Kong or elsewhere. Remuneration paid by you, as an employer, to overseas employees or staff working in the Mainland should also be included. "Employee" also includes a director of a corporation. However, "employee" does not include a proprietor or partners or their spouses of an unincorporated business.


It is the sum of all salaries, bonuses, wages, cash allowances etc. paid to employees and includes director's fees.


Fringe benefits such as reimbursement of rent for living quarters, reimbursement of travelling expenses, share options granted, passages, medical expenses etc. need not be added unless these have already been grouped under "employee remuneration" in the Profit and Loss account of the company.