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Hong Kong Minimum Wage 2026: Current Rate, Exemptions & Employer Obligations

Hong Kong statutory minimum wage: HKD 43/hour from May 2025. Covers exemptions, piece-rate calculation, MPF interaction, and IRD enforcement.

7 min readByVivian Au, Founder of Air Corporate
Hong Kong Minimum Wage 2026: Current Rate, Exemptions & Employer Obligations

Hong Kong's statutory minimum wage (SMW) is HKD 43 per hour, effective from 1 May 2025. Every employer in Hong Kong must pay at least this rate to eligible employees. Failure to comply is a criminal offence under the Minimum Wage Ordinance (Cap. 608).

This guide covers the current rate, who is covered, which workers are exempt, how to calculate minimum wage correctly for different pay structures, how it interacts with MPF contributions, and what enforcement looks like. For employer MPF obligations, see our MPF guide for employers. For the full set of statutory entitlements including leave, sick pay, and severance, see our employee compensation guide. For the full picture of Hong Kong employer tax and payroll obligations, see our Hong Kong corporate tax guide.

Highlights of this article

  • The statutory minimum wage is HKD 43/hour from 1 May 2025, up from HKD 40/hour since May 2023.
  • All employees in Hong Kong are covered except: student interns, work experience students on approved schemes, and live-in domestic workers.
  • Employers must keep wage and working hour records for every employee earning below HKD 18,300/month.
  • Tips, gratuities, and service charges paid by customers do not count toward the minimum wage calculation.
  • The Minimum Wage Commission reviews the rate every 2 years. The next review is due by end of 2026.
  • MPF contributions paid by the employer are not counted toward the minimum wage. They are a separate obligation on top of wages.

Current rate and history

Effective date Rate per hour
1 May 2025 HKD 43
1 May 2023 HKD 40
1 May 2019 HKD 37.5
1 May 2017 HKD 34.5
1 May 2015 HKD 32.5
1 May 2013 HKD 30
1 May 2011 HKD 28 (first SMW)

The Minimum Wage Commission (MWC) reviews the rate every 2 years and recommends a rate to the Chief Executive in Council. Reviews consider CPI, economic conditions, and labour market data. Following the May 2025 increase, the next review will inform any 2027 change.

Who is covered

The Minimum Wage Ordinance covers all employees in Hong Kong: full-time, part-time, temporary, and casual. Employment type does not affect coverage. An employee working 3 hours per week is entitled to HKD 43 for each of those hours.

Covered categories include:

  • Full-time and part-time employees
  • Temporary, seasonal, and casual workers
  • Probationary employees and trainees
  • Apprentices registered under any ordinance

Hong Kong employees working in a modern office — all are covered by the Minimum Wage Ordinance regardless of employment type, hours, or whether they are on probation
The Minimum Wage Ordinance covers full-time, part-time, temporary, and casual workers alike. Employment type does not affect coverage — only student interns and live-in domestic helpers are excluded.

Exemptions

3 categories are exempt:

Student interns: full-time students placed in internships as part of an accredited programme are exempt during the internship period only. Once the internship ends or the student graduates, full coverage applies.

Work experience students: students on approved short-term work experience schemes embedded in accredited full-time education are exempt.

Live-in domestic workers: foreign domestic helpers residing in the employer's household are not covered by the Minimum Wage Ordinance. They fall under the Standard Employment Contract for Foreign Domestic Helpers, which sets its own Minimum Allowable Wage (MAW) separately.

How to calculate minimum wage

Hourly workers

Multiply total hours worked in the wage period by HKD 43. The result is the minimum payable for that period.

Example: 44 hours worked over a 2-week period. Minimum wage = 44 × HKD 43 = HKD 1,892.

Monthly-salary employees

Employers must verify the effective hourly rate does not fall below HKD 43. For employees earning HKD 18,300/month or above, detailed record-keeping is not required. They are assumed to be above the minimum. For employees below HKD 18,300/month, daily hours records are mandatory.

If total monthly salary divided by actual hours worked falls below HKD 43/hour, the employer must top up.

Piece-rate workers

Total earnings for the wage period divided by total hours worked must be at least HKD 43. If the piece-rate output earnings fall short, the employer must make up the shortfall.

Tips and service charges

Tips paid directly by customers to employees do not count toward minimum wage. The employer must pay at least HKD 43/hour regardless of tips received. Service charges collected and redistributed by the employer may count as wages only if genuinely and transparently paid to the employee.

SMW Rate History — HKD per Hour
28
2011
First SMW
30
2013
32.5
2015
34.5
2017
37.5
2019
40
2023
43
2025
Current

Source: Minimum Wage Commission · Cap. 608 · Rates effective on 1 May of stated year

Record-keeping obligations

For employees earning below HKD 18,300/month, employers must keep:

Record Retention period
Daily working hours (start, end, breaks) 6 months after employment ends
Wage records per period (amount, dates) 6 months after employment ends
Rest day records 6 months after employment ends

Records must be available for Labour Department inspection. Failure to maintain records is a separate criminal offence from underpayment.

Interaction with MPF

The employer's 5% MPF contribution is not wages. It cannot be applied toward the minimum wage floor. An employee earning HKD 43/hour must receive that full hourly rate, plus the employer's MPF contribution on top as a separate obligation.

For full MPF rates and deadlines, see our MPF payments guide.

Who Is Covered by the Minimum Wage Ordinance (Cap. 608)?
Employee TypeCoverageNotes
Full-time employee✓ CoveredAll industries and sectors
Part-time employee✓ CoveredHourly rate applies regardless of hours worked
Casual / temporary worker✓ CoveredNo minimum hours threshold
Probationary employee✓ CoveredCovered from first day of employment
Student intern✗ ExemptExempted during accredited study programme only
Live-in foreign domestic worker✗ ExemptCovered by Minimum Allowable Wage (MAW), not SMW

Important: The employer's MPF contribution (5%) cannot be used to offset the minimum wage. Both obligations are owed independently.

Source: Minimum Wage Ordinance (Cap. 608) · Minimum Wage Commission 2024 Review

Enforcement and penalties

The Labour Department enforces the Minimum Wage Ordinance. Officers can inspect premises, interview employees, and demand payroll records without advance notice.

Offence Maximum penalty
Paying below minimum wage HKD 350,000 fine + 3 years imprisonment
Failure to keep required records HKD 10,000 fine
Wilful non-payment after conviction Enhanced sentencing

Courts can order payment of full wage arrears in addition to any fine. The arrears obligation is independent of the criminal penalty.

Labour Department officers reviewing payroll records during an inspection — employers with staff below HKD 18,300/month must keep daily hours records for 6 months after employment ends
The Labour Department can inspect premises and demand payroll records without advance notice. Failure to maintain records is a separate criminal offence from underpayment — both carry fines.

Air Corporate handles payroll processing for Hong Kong companies, including SMW compliance, MPF remittance, and Employment Ordinance obligations built in from day one. Get started


Frequently Asked Questions

What is the minimum wage in Hong Kong in 2026?

The statutory minimum wage is HKD 43 per hour, effective from 1 May 2025. This applies to all eligible employees in Hong Kong regardless of employment type. The rate was HKD 40/hour from May 2023 and increased to HKD 43 following the Minimum Wage Commission's 2024 review.

Are part-time workers entitled to minimum wage?

Yes. The Minimum Wage Ordinance covers all employees including part-time, casual, and temporary workers. An employee working 5 hours per week is entitled to HKD 43 for each of those hours. There is no minimum hours threshold for coverage.

Do tips count toward minimum wage in Hong Kong?

No. Tips paid directly by customers to employees are not wages paid by the employer and do not count toward the minimum wage floor. The employer must pay at least HKD 43/hour in wages regardless of tips the employee receives.

Are domestic helpers covered by the minimum wage?

No. Live-in foreign domestic workers are excluded from the Minimum Wage Ordinance. They are covered by the Standard Employment Contract for Foreign Domestic Helpers, with a separate Minimum Allowable Wage set by the Immigration Department.

Does the employer's MPF contribution count toward minimum wage?

No. MPF contributions are a separate legal obligation. An employer cannot apply the employer's 5% MPF contribution toward satisfying the minimum wage. Both wages and MPF contributions are owed independently.

What records must employers keep for minimum wage compliance?

For employees earning below HKD 18,300/month: daily records of hours worked (start time, end time, breaks), wage records per pay period, and rest day records. All records must be kept for at least 6 months after employment ends and be available for Labour Department inspection.

When will the minimum wage change next?

The Minimum Wage Commission reviews the rate every 2 years. Following the May 2025 increase to HKD 43/hour, the next review will determine any 2027 rate. Monitor announcements from the Labour Department in late 2026.

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Vivian Au, Founder of Air Corporate

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Vivian Au

Founder of Air Corporate. Vivian has helped thousands of founders register, structure, and maintain companies across Hong Kong, China, and offshore jurisdictions.

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