Executive Diploma in Employment Ordinance, Compliance & Taxation
僱傭條例及稅務專業行政文憑課程

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 benefi ts 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.

PROGRAMME STRUCTURE

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.

SYLLABUS
Module 1. Employment Ordinance and Law of Contract 僱傭相關法例及合約法
Contents

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
• Wages
• 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與僱傭相關法例及合約法的應用
Contents

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就業相關稅例
Part 1 Hong Kong Employment Related Tax 香港就業相關稅例

A. 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

B. Tax Administration 稅收徵管

• Compliance, returns and assessments
• Objections, appeals, holdover claims and revision of errors
• Offences, penalty and recovery of tax

C. Salaries Tax 薪俸稅

• Scope of charge and sources of income
• Personal allowances
• Chargeable income
• Salaries tax computation & salaries tax planning
• Allowable deductions

D. 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

A. 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

B.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
• Deductions
• Double tax relief
• Tax rates and computation