The Scheme has been rolled out in January 2021 and the participating enterprises can start recruiting eligible graduates thereafter. According to the Scheme conditions, to be eligible for the allowance, the participating enterprises should arrange for the graduates to report for duty on or before 31 August 2021. If participating enterprises are unable to arrange for the graduates to report for duty by the said deadline, they have to submit an explanation to the Scheme Secretariat by email. The Scheme Secretariat will consider applications on a case-by-case basis.
For general posts, the participating enterprises shall arrange the graduates to station in the GBA Mainland cities during the 18-month on-the-job training period.
For I&T posts, to encourage young people in Hong Kong to understand the latest innovation and technology development in Hong Kong and the Mainland, and seize opportunities for career development in the Greater Bay Area, the participating enterprises shall arrange the graduates to work and receive on-the-job training in both Hong Kong and GBA Mainland cities, with each place taking up about 6 to 12 months of the entire 18-month on-the-job training period.
According to the guidelines of the Scheme, the graduates will be employed by the Hong Kong enterprises stationed to work in the GBA Mainland cities; the participating enterprises and the graduates are required to enter into written employment contracts stipulating that the contracts are in compliance with the relevant Hong Kong legislations and under the protection of Hong Kong law.
Job seekers should inform our staff by email to GBAfirstname.lastname@example.org as soon as possible for taking follow-up action. This website only display key information of job vacancies provided by the employers. When applying for jobs and attending job interviews, you should get detailed information from the employer on the scope of responsibilities, entry requirements, terms of employment (including method of calculating wages, wage period, rest day arrangements, etc.) and other fringe benefits of the posts concerned so as to make the best decision. You should pay attention to the employment terms and conditions when considering whether to accept the employment offer. You are also advised to consult your family members/friends or the Labour Department if there are any terms unclear or unfavourable to you.
Enterprises can tender applications for general and I&T posts at the same time. If, for special reasons, enterprises are unable to arrange the graduates to engage in I&T work and receive on-the-job training in Hong Kong for at least some 6 months, and therefore cannot meet the requirements for I&T posts under the Scheme, the Government may consider the cases individually based on actual circumstances.
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 employer is exempt from the payment of profits tax in respect of the allowance received under the Scheme pursuant to the Exemption from Salaries Tax and Profits Tax (Anti-epidemic Fund) Order. 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. 1/4/2021 – 31/3/2022) 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)|
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 hotline: (852) 1868
Fax: (852) 2519 3536
Address: 9/F., Immigration Tower, 7 Gloucester Road, Wan Chai, Hong Kong
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.