{"id":24929,"date":"2026-01-18T14:01:49","date_gmt":"2026-01-18T14:01:49","guid":{"rendered":"https:\/\/www.genacct.com\/payroll-418-468\/"},"modified":"2026-06-17T04:57:37","modified_gmt":"2026-06-17T04:57:37","slug":"payroll-418-468","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/payroll-418-468\/","title":{"rendered":"Hong Kong\u2019s \u201c468\u201d labour legislation: A must-read guide for employers and employees on the full impact of the \u201c418\u201d to \u201c468\u201d change"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The amendments to the \u201ccontinuous contract\u201d provisions took effect today, 18 January 2026. The threshold has been relaxed from \u201c418\u201d to \u201c468\u201d. The bill was passed on its third reading on 18 June 2025 by 84 votes in favour and 3 against, and the amendments will be implemented on the first Sunday after six months from the date of gazettal.<\/p>

This article consolidates the impact of the 468 labour legislation on employers and employees. After the 468 continuous contract threshold is implemented, more part-time and casual workers will be classified as \u201ccontinuous contract employees\u201d and will be entitled to statutory protections under Hong Kong Cap. 57 Employment Ordinance<\/a>, including paid annual leave, sickness allowance, severance payment, and long service payment. Employers should review HR budget planning early to prepare for potential changes in manpower and tax costs.<\/p>

Further reading: [Employer\u2019s Tax Return] What is the difference between BIR56A and IR56B? How companies file taxes for employees<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t
\r\n\t\t\t
\r\n\t\t\t\t
\r\n\t\t\t\t\tTable of Contents<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t
\r\n\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t
\r\n\t\t\t\t
<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t
\r\n\t\t\t\t\t
\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t
    <\/ol>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t
    \r\n\t\t\t\t\tAdd a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t

    What is the 468 labour legislation?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\t\t

    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCurrent framework<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

    Under the current framework of the Employment Ordinance (Cap. 57), \u201c418\u201d is the dividing line\u2014i.e., if an employee works 18 hours or more per week for 4 consecutive weeks, they are regarded as being employed under a continuous contract.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

    \n\t\t\t\t\t

    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tNew 468 labour legislation working-hours model<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

    The standard for continuous contract employees will be 68 hours or more worked in total over every four-week period.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

    \n\t\t\t\t\t

    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPurpose of the amendment<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t

    To expand statutory labour protections for part-time and casual workers, covering entitlements such as annual leave, sick leave, severance payment, and long service payment.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t

    How 468 is calculated<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Using a four-week period as the unit: if an employee\u2019s total working hours over 4 weeks reach 68 hours or more, they are deemed to meet the continuous contract threshold.<\/p>

    The four-week period may span across months or years\u2014for example, 24 July to 21 August 2025, or 17 December 2025 to 14 January 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t

    What impact does the 468 labour legislation have on employers?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    As employees will find it easier to become continuous contract employees under the new 468 regime than under the old 418 regime, labour costs may increase\u2014especially in industries that hire large numbers of part-time, daily-paid, and casual workers (such as retail, transport, catering, and construction). Details are as follows:<\/p>