Notes:
(1) In respect of items 1 to 5 and 9, the person described in those items is an exempt person only to the extent that the relevant statutory provisions apply to his relevant income derived from employment the subject of those provisions, and not to other income (if any) derived from other sources which may be otherwise subject to the provisions of this Ordinance or to any obligation under this Ordinance in his capacity as an employer, if applicable.
(2) In respect of item 7, the relevant employee described in that item is an exempt person only to the extent of his relevant income.
(3) In respect of item 8, the employer described in that item is an exempt person only to the extent of the relevant income of persons or relevant employees described in items 1 to 7 and not to other income (if any) derived from other sources which may be otherwise subject to the provisions of this Ordinance.
PART II
| Item | Description |
| 1. | Any person who is a domestic employee in respect of a contract of employment as such. |
| 2. | Any self-employed person who is a hawker. |
| 3. | Any employer of a person specified in item 1. |
Notes:
In this Part—
“domestic employee” (家務僱員) means an employee whose contract of employment is wholly or substantially for the provision of domestic services in the residential premises of the employer;
“hawker” (小販) has the same meaning as in the Public Health and Municipal Services Ordinance (Cap. 132).
Maximum Level of Relevant Income per Month
$20,000
Minimum Level of Relevant Income per Month
$4,000
Percentage Contributions
