The Scheme has been regularised and to be implemented every year. The recruitment period of the current cohort of the Scheme is from 15 February to 31 December 2024. Enterprises may submit job vacancies and recruit young persons during the recruitment period. According to the guidelines of the Scheme, enterprises can only apply for allowance in respect of the young persons who have started employment within the recruitment period.
According to the guidelines of the Scheme, the participating young persons will be employed by the Hong Kong enterprises and stationed to work in the Mainland cities of GBA. The Hong Kong employing enterprises and the hired young persons are required to enter into written employment contracts which set out all the employment terms clearly, stipulating that the contracts are under the protection of Hong Kong Laws.
Enterprises should offer salaries to the posts at a level comparable with their job nature and responsibilities as well as the market rate, with minimum monthly wages at HK$18,000. To enhance attractiveness of the vacancies, the Scheme encourages enterprises to provide other fringe benefits to the hired young persons, such as free accommodation or rental allowance, etc.
Enterprises and the hired young persons are required to enter into written employment contracts which set out all the employment terms clearly, stipulating that the contracts are under the protection of Hong Kong Laws. Enterprises must pay the monthly wages to the hired young persons on time according to the terms of contract via bank transfer.
The hired young persons must work for at least 30 hours per week in the work premises of the enterprise, except under statutory requirements (e.g. compulsory quarantine requirements) and/or special work arrangements (e.g. business trip to other cities).
Enterprises shall provide on-the-job training for the benefits of the hired young persons.
Enterprises shall station the hired young persons in the GBA Mainland cities to work and receive on-the-job training during the 18-month subsidy period. Enterprises may deploy the hired young persons to Hong Kong and other provinces / cities in the Mainland outside GBA ("the deployment period") for up to 6 months depending on actual needs.
Under special circumstances, Labour Department may grant approval for enterprises to extend the deployment period. For more details, please refer to the "Guidelines for Participating Enterprises".
The upper limit of the subsidy period given to enterprises under the Scheme is 18 months, which is not the upper limit of the period of employment. Enterprises which have employed eligible young persons and stationed them to work and receive on-the-job training in the GBA Mainland cities may apply for a monthly allowance of HK$10,000 for up to 18 months during the subsidy period.
The Labour Department encourages participating enterprises to continue to employ the young persons upon completion of the subsidy period under the Scheme.
Young persons who are Hong Kong residents, legally employable in Hong Kong and holding bachelor's degrees or above awarded by universities / tertiary institutions within or outside Hong Kong in 2022 to 2024 are eligible for the Scheme. A young person hired by enterprises who falls under any one of the following conditions is not eligible to join the Scheme:
An overseas and Mainland talent who applies for relocating to Hong Kong under different admission schemes with the approval from the Immigration Department, or non-local graduate who remains in Hong Kong / returns to Hong Kong for employment according to the "Immigration Arrangement for Non-local Graduates (IANG)";
A former employee who has been employed by the enterprise or its associate companies (including but not limited to subsidiaries, joint ventures or affiliated companies) in the past 12 months, whether full-time, part-time, or employed in any form (except for the situation specified below or a young person engaged as a student intern); or
Any person who has immediate family relationship with the proprietors, partners or directors of the employing enterprise or its associate companies.
Notwithstanding the restriction as stipulated in (ii) above, the Labour Department may, depending on individual merits, approve enterprises to employ a young person fulfilling the following criteria to join the Scheme:
A young person who has been engaged by the same enterprise or its associate company as an intern for a period not exceeding 6 months in the capacity of a student within the past 12 months. The enterprise must submit written justification with supporting documents to the Labour Department for vetting.
In general, an enterprise or its associate companies can only apply for participation in the Scheme once if they employ the same young person, in order to receive allowance.
Interested young persons may browse and search for job vacancies in the designated website of the Scheme, and then submit job applications to the enterprises direct according to the application methods shown in the vacancy information.
Applicants are not advised to send resume to the Labour Department.
If young persons encounter such situation, they should inform the Labour Department as soon as possible by email at GBA-employment@labour.gov.hk. Our staff will take follow-up action.
The job vacancies posted only display key information of job vacancies provided by employers. When applying for jobs and attending job interviews, young persons should get detailed information from the employers concerned on the scope of responsibilities, entry requirements, terms of employment (including how wages are computed wage period, rest day arrangements, etc.) and other fringe benefits of the posts concerned. Young persons should pay attention to the employment terms and conditions when considering whether to accept the employment offer. Young persons are also advised to consult their family members / friends or the Labour Department if there are any terms unclear or unfavourable to them.
The participating young person employed by enterprises shall registerat the Interactive Employment Service website of the Labour Department and complete the "Preliminary Application for Allowance and Accommodation Arrangement" (GBA-02) together with the enterprise to confirm the acceptance of the offer and participation of the Scheme. The enterprise will submit application documents to notify the Labour Department of the employment.
Enterprises participating in the Scheme shall arrange the hired young persons to sign and certify the "Employee Payroll Record" (GBA-04) after payment of wages in order to apply for allowance. Enterprises must pay the hired young persons wages in full via bank transfer.
During the employment period and upon completion of the Scheme or termination of employment, young persons are required to fill out questionnaires provided by the Labour Department and/or commissioned service providers regularly and help the Labour Department and/or commissioned service providers to follow up the work situation and to evaluate the effectiveness of the Scheme.
The hired young persons may browse the designated website of the Scheme to obtain useful information on working and living in the GBA Mainland cities.
The Labour Department has engaged the HKFTU Greater Bay Area Social Service (Chinese Only) and Hong Kong United Youth Association (Chinese Only) as service providers to provide support services for the hired young persons in the Mainland, including talks, group activities, visits to enterprises, as well as legal consultation and counselling services. Participating young persons can refer to the designated website or contact the service providers to know more about the services. The hotline (8620) 8551 8174 is operated by designated staff from 9am to 9pm every day (handled by HKFTU Greater Bay Area Social Service).
In addition, the 12355 Hotline for Hong Kong and Macao Youths has been set up in Guangdong Province, providing Hong Kong and Macao youths in Guangdong with consulting services such as internship and employment guidance, innovation and entrepreneurship, voluntary services, psychological counseling, legal assistance, etc. and assisting Hong Kong and Macao youths in solving problems in studying, working and living in Guangdong. In Guangdong Province, young persons can dial "12355" and select "6" according to the voice prompts to access the Hotline. The manual answering hours are Monday to Sunday, from 8:30 am to 8:30 pm. Callers can leave messages during non-manual answering hours, and wait for the staff to reply to the call. The staff will also guide callers to the "Greater Bay Area Youth Home" to receive further assistance depending on the situation.
Enterprises (including Mainland enterprises stationing in Hong Kong) which have active operation in both Hong Kong and the Mainland cities of GBA, employ eligible Hong Kong young persons in accordance with Hong Kong Laws and station them to work in the GBA Mainland cities, providing them with on-the-job training, regardless of the business nature or types of jobs offered, are eligible to join the Scheme.
No quota has been set for the Scheme.
All vacancies provided by the participating enterprises will be processed and vetted by the Labour Department to ensure compliance with the requirements of the Scheme.
Enterprises interested in joining the Scheme shall register at the Interactive Employment Service website of the Labour Department and complete the designated "Vacancy Order Form" to submit the job vacancy information. Please note: the enterprise that employs young persons, pays wages and applies for allowance must be the same. Enterprises should read carefully and acknowledge the Points-to-Note before filling in the "Vacancy Order Form".
When submitting job vacancies under the Scheme for the first time or when the Business Registration Certificate is renewed, enterprises must submit a copy of a valid Business Registration Certificate or other valid / recognised registration certificate(s) in Hong Kong. Enterprises must also provide a copy of a valid business registration certificate or relevant business license issued by relevant authorities of the Mainland Government.
The Labour Department may request enterprises to submit other supporting documents as necessary, including office tenancy agreements, water / electricity bills, financial reports, monthly bank statements, Profits Tax Returns, employees' wage records and Annual Returns, etc. to verify whether the enterprises have operation in Hong Kong and the GBA Mainland cities, to confirm working locations of the hired young persons and to prove the relationship between the businesses in Hong Kong and the GBA Mainland cities, etc.
After vetting the vacancy information, the Labour Department will issue an "Approval of Vacancy Order" to the enterprises by email.
After verifying the vacancy information, the Labour Department will disseminate the vacancy information through different platforms. Enterprises may also recruit through other means on their own arrangements.
Enterprises must recruit candidates in accordance with the approved terms of employment. When there are changes in the vacancy information offered by enterprises, or the vacancies have been filled or cancelled, enterprises shall notify the Labour Department via hotline (2969 0460 / 2969 0446) or email as soon as possible to update the information or stop displaying the vacancies concerned.
Enterprises must adopt fair and transparent recruitment and selection procedures and comply with the provisions of the Personal Data (Privacy) Ordinance and other anti-discrimination ordinances. During the selection process, enterprises must check the candidates' academic certificate(s), Hong Kong identity cards / Mainland travel permits for Hong Kong and Macau Residents and other relevant information to verify their eligibility for participating in the Scheme and ensure that the candidates are legally employable in Hong Kong and the Mainland.
According to the guidelines of the Scheme, young persons to be employed by enterprises must be legally employable Hong Kong residents. For details, please visit the Immigration Department website.
After employing the young persons, enterprises must complete the "Preliminary Application for Allowance and Accommodation Arrangement" (GBA-02). The hired young persons should also sign on the form to confirm acceptance of the offer. Enterprises should return the completed form, together with a copy of the following documents to the Labour Department for vetting by email as soon as possible (no later than 7 working days upon the commencement of employment of the hired young persons):
The employment contract signed by both parties;
The identity document of the hired young person; and
The academic certificate of the hired young person.
After vetting all required documents and find them in order, the Labour Department will issue a "Preliminary Approval Letter for Allowance" with a "Reference Number" for the hired young person for identification purpose when the enterprises submit applications for allowance later on.
Enterprises should only apply for allowance in connection with the hired young persons after the relevant vacancy has been approved and a "Preliminary Approval Letter for Allowance" has been issued by the Labour Department. Before applying for the allowance, enterprises must pay the hired young persons wages in full according to the terms of contract via bank transfer.
Enterprises must submit the completed "Application Form for Allowance" (GBA-03) and "Employee Payroll Record" (GBA-04) by post (Room 1101, 11/F, 14 Taikoo Wan Road, Taikoo Shing, Hong Kong) or email to the Labour Department.
The hired young persons should also sign and certify the "Employee Payroll Record" (GBA-04). Enterprises must retain the record of wage payment made for hired young persons via bank transfer. The Labour Department will request enterprises to submit the record of wage payment in relevant months (i.e. bank transfer records) for checking as necessary.
After Labour Department's verification on all required documents, the Treasury will disburse allowance to enterprises via bank transfer. For more details on the application for allowance, please refer to the "Guidelines for Participating Enterprises".
Yes. If the period of employment of a hired young person in a wage period is not a whole month, the allowance payable to the enterprise will be calculated on a pro-rata basis with reference to the number of days of employment of the hired young person in that month. In addition, if the wages paid in a month to the hired young person by the enterprise is below HK$18,000 for reasons permitted under the Hong Kong Laws, the amount of allowance payable for that month will be proportionately reduced.
If either party of the enterprises or hired young persons prematurely terminate the employment, enterprises must complete the "Notice of Employment Termination" (GBA-05) and submit it by email to the Labour Department within 7 working days upon the termination of employment contract.
The allowance is paid to encourage employers to join the Scheme and compensate their additional expenses in training the young persons. The wages received by the employee (though partly funded by allowance under the Scheme) are income from employment subject to salaries tax.
The allowance received by the employer under the Scheme is a "grant, subsidy or similar financial assistance in connection with the carrying on of a trade, profession or business in Hong Kong" as stipulated in section 15(1)(c) of the Inland Revenue Ordinance. It is regarded as a trading receipt and is subject to profits tax. Regarding the tax deduction, the employer can claim deduction of employees' wages incurred in the production of chargeable profits, irrespective of whether any portion is funded by the allowance.
According to the Mainland's Immigration related legislations, Hong Kong residents travelling to and from the Mainland must hold the "Mainland Travel Permit for Hong Kong and Macao Resident" (generally referred to as the Home Return Permit) issued by the National Immigration Administration. Working in the Mainland are no longer required to apply for work permits nor carry out employment registration and submit work related documents. They can stay and live in the Mainland during the validity period of the Home Return Permit. In this connection, young persons participating in the Scheme do not need to apply for work permits for working in the Mainland.
For holders of other travel documents, if they participate in the Scheme and work in the Mainland, they need to apply for a foreigner's employment permit and a foreigner's residence permit from the relevant authority before they can be employed in the Mainland.
Pursuant to the "PRC Individual Income Tax Law" (《中華人民共和國個人所得稅法》) (Simplified Chinese only) and relevant regulations, Hong Kong residents are required to pay individual income tax for wages and salaries earned during their employment in the Mainland of China (the Mainland).
The National People's Congress Standing Committee (NPCSC) announced the "Amendment on the Individual Income Tax Law" (修改《中華人民共和國個人所得稅法》的決定) (Simplified Chinese only) on 31 August 2018. For any individual who has a domicile within the territory of the Mainland or who has no domicile but has stayed in the territory of the Mainland for 183 days or longer cumulatively within a tax year, they are "Tax Residents". "Tax Residents" are subject to Chinese Individual Income Tax on income derived from and outside the Mainland (worldwide income). For any individual who has no domicile and does not stay within the territory of the Mainland or who has no domicile but has stayed within the territory of the Mainland for less than 183 days cumulatively within a tax year, they are "Non-tax Residents". "Non-tax Residents" are subject to Chinese Individual Income Tax only on income derived from the Mainland.
In accordance with the "Public Notice, clarifying the criteria for determining days of residence of individuals without domicile within the Mainland China" (《關於在中國境內無住所的個人居住時間判定標準的公告》) (Simplified Chinese only) released by the Ministry of Finance of the People's Republic of China and the State Administration of Taxation on 14 March 2019, if an individual without domicile stays in the territory of the Mainland for less than 183 days any one year in the preceding six consecutive years or leaves the territory of the Mainland for more than 30 days in one occasion, the income derived from overseas will be exempted from Chinese Individual Income Tax. The regulations concerned allow tax credit for avoidance of double taxation.
For more information about the PRC-Hong Kong Tax Arrangement, please visit the website of the State Administration of Taxation and the "Double Taxation Relief" section in the Hong Kong Inland Revenue Department website.
The Hong Kong tax system is based on the territorial concept. Salaries tax is imposed on all Hong Kong sourced employment income even if part of the duties are performed outside Hong Kong. However, young persons may claim exemption of income or relief from tax under certain circumstances on a year-by-year basis.
Young persons will be exempt from salaries tax for a year of assessment if they rendered all services in connection with their employment outside Hong Kong in that year of assessment. Income from services rendered in Hong Kong during visits not exceeding a total of 60 days in the year is also excluded from tax. In deciding whether visits to Hong Kong exceed a total of 60 days, the "days of physical presence" are counted. A day is counted even though the young person may be present in Hong Kong for only part of that day. Therefore, the day of departure from Hong Kong and the day of arrival in Hong Kong are counted as two days (except a same day return trip).
For a Hong Kong resident who has paid individual income tax in the Mainland of China (including those payable under "worldwide income"), the tax paid will be allowed as a credit against Hong Kong salaries tax payable in respect of the income concerned under Sections 8(1C) and 50 of the Inland Revenue Ordinance.
If young persons wish to claim income exemption or tax credit relief, they must complete Section 4 (Application for full / partial exemption of salaries income) or Section 3 (Relief claimed under double taxation arrangement) respectively in the Appendix to Tax Return – Individuals (BIR60). In addition, they must submit evidence of tax payment such as Individual Income Tax Return in the Mainland of China, tax receipts, detailed computation of amount of tax credit relief sought and a schedule of their itinerary.
In processing the claim for either exemption or relief, the applicant may be required to provide copies of the following documents:
schedule of the applicant's movements into and outside Hong Kong in the relevant year of assessment (e.g. 1/4/2023 – 31/3/2024) in the following format:
| Date of departure from Hong Kong | Date of arrival in Hong Kong | Places visited (name of country/city) | Purpose (e.g. business, vacation) | |
|---|---|---|---|---|
| 1. | ||||
| 2. | ||||
| 3. | ||||
| 4. | ||||
| 5. |
For enquiries on Hong Kong taxation matters, please contact the Inland Revenue Department at 187 8088.
Under the Scheme, the participating young persons are employed by Hong Kong enterprises and deployed to work in Mainland. Their salaries are paid in Hong Kong and they will also participate in the Hong Kong Mandatory Provident Fund in accordance with Hong Kong laws. Since they have established employment relationship with foreign employers and have not entered into any employment contract with employing entities in the Mainland, they are not required to participate in social security insurance (i.e. basic pension insurance, basic medical insurance, unemployment insurance, work-related injury insurance, and maternity insurance), and there is no need to join the housing provident fund in the Mainland.
Young persons shall consider taking out additional commercial insurance policies (e.g. property, life, accident and medical insurance) to suit their individual needs (including protection for sickness and/or injury, medical expenses, etc.). Particular merchants may offer special benefits for various insurance policies to young persons working in GBA Mainland cities. Please refer to the website of GBA Youth Card for details.
According to the guidelines of the Scheme, young persons are protected by the Employment Ordinance in Hong Kong since they are employed by Hong Kong employers in accordance with Hong Kong laws, enter into employment contracts in Hong Kong and are deployed to work in the Mainland. If encountering any labour dispute, young persons can contact the Labour Department 24-hour hotline 2717 1771 (handled by "1823") for enquiry and assistance.
The Labour Department has engaged the HKFTU Greater Bay Area Social Service (Chinese Only) and Hong Kong United Youth Association (Chinese Only) as service providers to provide support services for the hired young persons in the Mainland. Participating young persons can call the hotline (8620) 8551 8174 which is operated by designated staff from 9am to 9pm every day (handled by HKFTU Greater Bay Area Social Service) for enquiry and assistance.
Young persons can contact the Hong Kong Economic and Trade Office in Guangdong of the Government of the Hong Kong Special Administrative Region for support in other emergencies. For contact information, please refer to the website: www.gdeto.gov.hk/en/index.html
Or contact the Assistance to Hong Kong Residents Unit of the Immigration Department:
24-hour Assistance Hotline: (852) 1868
WhatsApp Assistance Hotline: (852) 1868
Fax: (852) 2519 3536
Address: 9/F., Immigration Tower, 7 Gloucester Road, Wan Chai, Hong Kong
Website: www.immd.gov.hk/eng/services/Assistance_Outside_Hong_Kong.html
If young persons meet with accidents or emergencies in the Mainland, they should immediately seek assistance from the local Public Security Bureau or relevant authorities:
Dial 110 for assistance from the police
Dial 120 for medical assistance
Dial 119 for fire services
Dial 122 for reporting of traffic accidents