Under normal circumstances, in Hong Kong company audit, Hong Kong company to do the account will have the employee compensation, employee, refers to the enterprise to conclude the labor contract of all personnel, including full-time, part-time and temporary workers, also including although not with the enterprise to conclude the labor contract but by the enterprise officially appointed personnel. Employee compensation refers to various forms of compensation given by enterprises for obtaining services provided by employees or terminating labor contract relations. Hong Kong company accounts staff remuneration includes salary, commission, pension scheme contributions, cash allowance minus actual expenses, accommodation allowance, company assets for personal use , leave allowance, living allowance, etc.

In the accounting and auditing of Hong Kong companies, most companies do not pay employees because they have no actual office in Hong Kong and all their profits come from outside Hong Kong, which will not involve profits tax. This situation is fine for small Hong Kong companies, but if large Hong Kong companies no longer pay staff, it is not consistent with the actual situation. Therefore, it is best to allocate the corresponding personnel in the structure of the company, and do the corresponding employee compensation.

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