Any Hong Kong residents, irrespective of their ages, who are awarded bachelor's degrees or above by universities / tertiary institutions locally or outside Hong Kong in 2021 to 2023 and lawfully employable in Hong Kong are eligible for the Scheme.
Please note that a person is ineligible to join the Scheme if he/ she:
Enterprises (including Mainland enterprises stationing in Hong Kong) having active operation in both Hong Kong and GBA Mainland cities and providing job vacancies to target graduates meeting the eligibility criteria and stationing them in GBA Mainland cities to work and receive on-the-job training are eligible to join the Scheme.
The Labour Department may request enterprises to submit supporting documents as necessary, including office tenancy agreements, water/electricity bills, financial reports, monthly bank statements, Profits Tax Returns and employees' wage records, etc. to verify whether the enterprises have active operation in Hong Kong and GBA Mainland cities.
Enterprises interested in joining the Scheme and offering job vacancies, please register at the Interactive Employment Service of the Labour Department website and complete the designated "Vacancy Order Form" to submit the job vacancy information. Please 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, enterprises are required to submit a valid Business Registration Certificate or other valid / recognised registration certificate(s) issued in Hong Kong, and a valid business registration certificate/ relevant business license issued by relevant authorities of the Mainland Government.
The Labour Department will process and vet the relevant vacancies after receiving all the aforesaid documents.
Interested graduates who are eligible to join the Scheme may apply for the job vacancies according to the application method listed on the job cards. Upon commencement of employment, the enterprise will notify the Labour Department.
Enterprises engaging the eligible graduates and stationing them in GBA Mainland cities to work and receive on-the-job training, can apply for a monthly allowance of HK$10,000 from the Labour Department for each hired graduate for up to 18 months. The 18-month is the upper limit of the subsidy period given to participating enterprises under the Scheme, not the upper limit of the period of employment.
The Labour Department encourages participating enterprises to continue to employ the hired graduates upon completion of the subsidy period under the Scheme.
All vacancies submitted by the participating enterprises will be vetted by the Labour Department to ensure compliance with all requirements in the Scheme.
Enterprises should offer salaries to the posts under the Scheme at a level comparable with their job nature and responsibilities as well as the market rate, with a minimum monthly wages of HK$18,000.
Enterprises and the hired graduates 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 graduates on time according to the terms of contract via bank transfer.
The hired graduates must work for at least 30 hours per week in the work premises of the employer, except being affected by compulsory quarantine requirements or other special work arrangements (e.g. business trip to other cities).
Enterprises shall station the hired graduates in GBA Mainland cities to work and receive on-the-job training during the 18-month subsidy period. The Scheme allows deployment of the hired graduates to Hong Kong and other provinces/cities in the Mainland outside GBA for up to 6 months. Enterprises are ineligible to apply for allowance for external deployment exceeding this 6-month period.
According to the guidelines of the Scheme, the participating graduates will be employed by the Hong Kong enterprises and stationed to work in the Mainland cities of GBA.
Enterprises and the hired graduates 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.
The Scheme commences in March 2023. Enterprises may submit job vacancies and recruit graduates thereafter. According to the guidelines of the Scheme, to be eligible for the allowance, enterprises should arrange for the graduates to start employment on or before 30 September 2023.
After employing the graduates, enterprises must complete the "Preliminary Application for Allowance and Accommodation Arrangement" (GBA-02), which is available in the designated website of the Scheme. The hired graduates 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 possible (no later than 7 working days upon the commencement of employment of the hired graduates):
Enterprises should remind the hired graduates to browse the designated website of the Scheme as early as possible in order to obtain useful information on working and living in the GBA Mainland cities.
Please note that the Scheme provides 1000 places for this cohort. The quota for granting allowance will be allocated according to the order in which the Labour Department receives the application and all required documents on a first-come, first-served basis. Therefore, participating enterprises are advised to submit applications and all required documents as soon as possible. When the quota is full, further allowance application may not be entertained.
After enterprises have completed the above procedures, the Labour Department will issue a "Preliminary Approval Letter for Allowance" with a "Reference Number" for the hired graduate for identification purpose when the enterprises submit applications for allowance later on.
Before applying for the allowance, enterprises must pay the hired graduates wages in full.
Enterprises must submit application for allowance with the following documents by mail (Room 1101, 11/F, 14 Taikoo Wan Road, Taikoo Shing, Hong Kong ) or email to the Labour Department:
For more details on the application for allowance, please refer to the "Guidelines for Participating Enterprises".
If enterprises or the hired graduates prematurely terminate the employment, enterprises must complete the "Notice of Employment Termination" (GBA-05), which is available in the designated website of the Scheme, and submit it to the Labour Department by email within 7 working days upon the termination of employment contract.
If graduates 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 cards posted only display key information of job vacancies provided by employers. When applying for jobs and attending job interviews, graduates should get detailed information from the employer 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 so as to make the best decision. Graduates should pay attention to the employment terms and conditions when considering whether to accept the employment offer. Graduates are also advised to consult their family members/friends or the Labour Department if there are any terms unclear or unfavourable to them.
The allowance is paid to encourage employers to join the Scheme and compensate their additional expenses in training the graduates. The wages received by the employee (though 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, graduates 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.
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 China or who has no domicile but has stayed in the territory of China 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 China and overseas (worldwide income). For any individual who has no domicile and does not stay within the territory of China or who has no domicile but has stayed within the territory of China 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 China.
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 China for less than 183 days any one year in the preceding six consecutive years or leaves the territory of China for more than 30 days in one occasion, the income derived from overseas will be exempted from Chinese Individual Income Tax.
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, graduates may claim exemption of income or relief from tax under certain circumstances on a year-by-year basis.
Graduates 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 graduate 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 person who has paid individual income tax in the Mainland of China in respect of income derived from services rendered there, 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 graduates 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 graduates 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.
Graduates may consider taking out additional commercial insurance policies (e.g. property, life, accident and medical insurance) to suit their individual needs if they find the protection provided by their employment contracts inadequate.
According to the guidelines of the Scheme, graduates 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, graduates can contact the Labour Department or 1823 for assistance.
Graduates 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: https://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: https://www.immd.gov.hk/eng/services/Assistance_Outside_Hong_Kong.html
Some local organisations (such as the Federation of Trade Unions, New Home Association, etc.) have service centers in Guangdong, Hong Kong residents may consider using relevant services
If graduates 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
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, graduates 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.