Salaries Tax is charged for each year of assessment on individuals in respect of income arising in or derived from Hong Kong which is received or receivable during the year, irrespective of the location of payment.
“Income” includes:

• Income from an office, employment (on a full-time, part-time or casual basis) or pension from a former employer.
• Income in respect of services rendered in Hong Kong relating to an office or employment of profit.
• Remuneration paid under certain service company arrangements which come within the scope of section 9A of the Inland Revenue Ordinance.

Types of income to be included:

• Salary/wages;
• leave pay;
• commission;
• back pay, terminal awards and gratuities;
• payment in lieu of notice, accrued after 1 April 2012, made under the express term of an employment contract or under section 7 of the Employment Ordinance (Cap 57);
• perquisites in cash or of such nature that either they may be converted into cash or are money's worth (e.g. gift of motor car, award of shares);
• education benefits which are payments made directly or indirectly by your employer for the education of your children;
• bonus irrespective of when it was paid if the terms of your employment entitled you to such payment during the year. Bonus that has been included in previous returns should be excluded;
• cash allowances for food, travelling, servants, housing, cost of living, etc.;
• share option gain;
• any grant of share or stock awards arising from the office/employment constitutes taxable perquisites and should usually be assessed to tax in the year when they are granted;
• lump sum payments;
• income from a non-Hong Kong company in connection with your employment/assignment in Hong Kong or services rendered by you in Hong Kong, whether payment was made in Hong Kong or elsewhere;
• Salaries Tax paid by your employer;
• payment or reimbursement by your employer of personal expenses contracted and incurred by you;
• tips whether derived from your employer or any other person(s);
• holiday journey benefits by reference to the amount paid by the employer;
• certain payments from retirement schemes.

Sources：Hong Kong Inland Revenue Department’s websites

- https://www.ird.gov.hk/eng/pdf/bir60_st_e.pdf