{"id":27458,"date":"2026-07-31T09:07:20","date_gmt":"2026-07-31T09:07:20","guid":{"rendered":"https:\/\/www.genacct.com\/hk-employee-self-employed-difference\/"},"modified":"2026-08-03T01:42:13","modified_gmt":"2026-08-03T01:42:13","slug":"hk-employee-self-employed-difference","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/hk-employee-self-employed-difference\/","title":{"rendered":"Must-Read Before Starting a Business in Hong Kong: Can Individuals Not Do Business? Clarifying the Difference Between Employment and Self-Employment"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27458\" class=\"elementor elementor-27458 elementor-27389\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6182f14 myahref elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6182f14\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac65805\" data-id=\"ac65805\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0a8ffe elementor-widget elementor-widget-text-editor\" data-id=\"b0a8ffe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t&nbsp;\n\n<a class=\"skip-link\" href=\"#main-content\">Skip to main content<\/a>\n\n&nbsp;\n\n<article class=\"genacct-article\" lang=\"zh-Hant\">\n<div class=\"hook-block\"><strong>Employment vs. Self-Employment<\/strong>: The first step to starting a business in Hong Kong is not deciding what kind of company to open, but clarifying your legal status. Many freelancers believe they can accept work as an &#8220;individual,&#8221; unaware that this violates the Business Registration Ordinance.<\/div>\nThe first step to starting a business in Hong Kong is not deciding what kind of company to open, but clarifying your legal status. Many freelancers believe they can accept work as an &#8220;individual,&#8221; unaware that this violates the Business Registration Ordinance. This article will explain in detail the definitions of &#8220;employment&#8221; and &#8220;self-employment&#8221; under Hong Kong law to help you understand the legal requirements you must follow before starting a business.\n\n<nav class=\"table-of-contents\" aria-label=\"\u6587\u7ae0\u76ee\u9304\">\n<h2>Table of Contents<\/h2>\n<ol>\n \t<li><a href=\"#section-law\">Hong Kong Law: Individuals Can Only Be Employed; You Cannot &#8220;Do Business&#8221; as an Individual<\/a><\/li>\n \t<li><a href=\"#section-self-employed\">What is Self-Employment? Freelancers Must Also Apply for Business Registration<\/a><\/li>\n \t<li><a href=\"#section-consequences\">Consequences of Operating Without a License: Fines and Criminal Liability<\/a><\/li>\n \t<li><a href=\"#section-exemption\">Exemption from Business Registration Fees Does Not Mean Exemption from Business Registration<\/a><\/li>\n \t<li><a href=\"#section-tax\">Employment vs. Self-Employment: Major Differences in Tax Filing<\/a><\/li>\n \t<li><a href=\"#section-structure\">After Understanding Legal Requirements: How to Choose a Business Structure?<\/a><\/li>\n<\/ol>\n<\/nav>\n\n<hr>\n\n<h2 id=\"section-law\">Hong Kong Law: Individuals Can Only Be Employed; You Cannot &#8220;Do Business&#8221; as an Individual<\/h2>\nAccording to the Inland Revenue Department&#8217;s clear definition, &#8220;a person who only holds an office or is employed is not regarded as carrying on a business and is not required to apply for business registration.&#8221; This sentence may seem simple, but it is the critical starting point for understanding Hong Kong&#8217;s entrepreneurship laws.\n<h3 id=\"section-employed\">What Situations Count as &#8220;Employment&#8221;?<\/h3>\n<figure><img decoding=\"async\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/07\/employment-vs-self-employment-hongkong.webp\" alt=\"What is Employment? Tax Obligations for Employees vs. Self-Employed Persons\" title=\"\"><\/figure>\nAn employment relationship has the following characteristics:\n<ul>\n \t<li>A clear employment contract specifying job duties and remuneration<\/li>\n \t<li>The employer makes Mandatory Provident Fund (MPF) contributions for you<\/li>\n \t<li>The employer files Form IR56B to report your remuneration<\/li>\n \t<li>You file Salaries Tax as an employee<\/li>\n<\/ul>\nIn this case, you are simply &#8220;working,&#8221; and your income is considered &#8220;remuneration&#8221; reported by your employer. You do not need to apply for business registration yourself because you are not &#8220;carrying on a business.&#8221;\n<h3 id=\"section-two-paths\">Only Two Legal Paths<\/h3>\nConversely, <strong>if an entrepreneur wishes to make a profit, they must operate under a certain business structure<\/strong>. According to the Inland Revenue Department, &#8220;any form of trade, commerce, craftsmanship, profession, calling or other activity carried on for the purpose of gain (whether in physical form or via the Internet)&#8221; must apply for business registration.\n\nTherefore, entrepreneurs have only two legal options:\n<ul>\n \t<li>\u2705 <strong>Employment<\/strong>: Officially become an employee and receive remuneration<\/li>\n \t<li>\u2705 <strong>Self-Employment<\/strong>: Apply for business registration and operate under a business structure (Sole Proprietorship, Partnership, or Limited Company)<\/li>\n<\/ul>\nThere is no third option. Without business registration, you cannot legally engage in any profit-making activities as an individual.\n\n<hr>\n\n<h2 id=\"section-self-employed\">What is Self-Employment? Freelancers Must Also Apply for Business Registration<\/h2>\nIn the absence of any employment relationship, if you earn income from buying and selling goods or providing professional or personal services, you will be regarded as carrying on a trade, business, or profession\u2014that is, a self-employed person. Freelancing, taking on freelance projects, running an online shop, or providing professional services\u2014all of these fall under &#8220;self-employment.&#8221; According to the Business Registration Ordinance (Cap. 310), anyone engaging in trade, commerce, profession, calling, or other activities for the purpose of gain, regardless of scale, must apply for business registration.\n<h3 id=\"section-misconceptions\">Common Misconceptions at a Glance<\/h3>\n<figure><img decoding=\"async\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/07\/freelancer-business-registration-misconceptions.webp\" alt=\"Common Misconceptions About Freelancers Applying for Business Registration: No Need for Registration, No Difference Between the Two, Apply Later\" title=\"\"><\/figure>\nHere are several common misconceptions held by entrepreneurs:\n<ul>\n \t<li>\u274c <strong>&#8220;I&#8217;m just doing freelance part-time&#8221;<\/strong>\nAnswer: Even if it is part-time, if no formal employment contract is signed, it is considered self-employment and you must apply for a BR; there is no &#8220;part-time exemption.&#8221;<\/li>\n \t<li>\u274c <strong>&#8220;I&#8217;m only doing online business on a small scale&#8221;<\/strong>\nAnswer: Operating via the Internet is still &#8220;carrying on a business&#8221;; the legal definition does not distinguish between online and offline.<\/li>\n \t<li>\u274c <strong>&#8220;I haven&#8217;t hired anyone, so I&#8217;m not doing business&#8221;<\/strong>\nAnswer: Not hiring employees does not mean you aren&#8217;t carrying on a business; as long as the activity is for the purpose of gain, you must apply for business registration.<\/li>\n \t<li>\u2705 <strong>Conclusion<\/strong>: Whether full-time or part-time, online or offline, with or without a formal office, as long as you are a freelancer or engaging in activities for profit, you must apply for business registration.<\/li>\n<\/ul>\nTo learn about the latest Hong Kong labor laws, please visit: <a href=\"https:\/\/www.genacct.com\/en\/payroll-418-468\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"418\u8f49468\u6587\u7ae0\">418 to 468<\/a>.\n<h3 id=\"section-deadline\">Application Deadline<\/h3>\nAccording to the Business Registration Ordinance, applications for sole proprietorships or partnerships must be submitted to the Business Registration Office of the Inland Revenue Department within <strong>one month<\/strong> of commencement. Limited companies must submit a Notification of Commencement of Business (IRBR200) within one month of starting business. Late applications will not only require back-payment of fees but may also face fines.\n\nIf you have questions about the IRBR200 form, please refer to the <a href=\"https:\/\/www.genacct.com\/en\/company-registration-documents\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u8a3b\u518a\u6709\u9650\u516c\u53f8\u8868\u683c\u6559\u5b78\">Limited Company Registration Form Guide<\/a>.\n\n<hr>\n\n<h2 id=\"section-consequences\">Consequences of Operating Without a License: Fines and Criminal Liability<\/h2>\nFailure to handle business registration on time not only requires back-payment of fees but may also lead to heavy fines and criminal liability.\n<h3 id=\"section-late-fees\">Financial Consequences of Late Registration<\/h3>\nAccording to Inland Revenue Department regulations, if business registration is handled more than 12 months after the business commenced:\n<ul>\n \t<li>The business registration fee and levy for the current year must be paid<\/li>\n \t<li>The business registration fees and levies for previous years must be paid<\/li>\n<\/ul>\nExample: Suppose your freelance business started in June 2022, but you did not apply for business registration until March 2025. You would need to pay the fees for the three fiscal years: 2022\/23, 2023\/24, and 2024\/25.\n<h3 id=\"section-criminal\">Criminal Liability<\/h3>\nMore importantly, operating without a license can constitute a criminal offense:\n<ul>\n \t<li>Offenders may be liable to a <strong>fine of HK$5,000 and imprisonment for up to 1 year<\/strong><\/li>\n \t<li>Providing false information or statements with intent to deceive is also illegal<\/li>\n<\/ul>\nThese penalties are written into the Business Registration Ordinance and are not just theoretical. There have been cases where the Inland Revenue Department proactively conducted spot checks on businesses that failed to register on time and took prosecution action upon verification.\n\n<hr>\n\n<h2 id=\"section-exemption\">Exemption from Business Registration Fees Does Not Mean Exemption from Business Registration<\/h2>\nSmall businesses can apply for an exemption from paying business registration fees, but <strong>they must first apply for business registration<\/strong>. Many people misunderstand this, thinking that if the business scale is small, they don&#8217;t need to apply; this is incorrect.\n<h3 id=\"section-exemption-conditions\">Conditions for Fee Exemption<\/h3>\nAccording to Section 9 of the Business Registration Ordinance and Inland Revenue Department regulations, fee exemptions can be applied for if the following conditions are met:\n<table>\n<thead>\n<tr>\n<th>Industry Category<\/th>\n<th>Maximum Average Monthly Sales<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Service Industry<\/td>\n<td>HK$10,000<\/td>\n<\/tr>\n<tr>\n<td>Other Industries (e.g., Retail, Wholesale)<\/td>\n<td>HK$30,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nIn addition, exemptions have the following restrictions:\n<ul>\n \t<li>Only applicable to sole proprietorship or partnership <strong>unlimited companies<\/strong><\/li>\n \t<li>A proprietor can only own one sole proprietorship business<\/li>\n \t<li>The same partners can only operate one partnership company<\/li>\n<\/ul>\nTo understand the full exemption conditions and application process, please refer to General Accounting&#8217;s <a href=\"https:\/\/www.genacct.com\/en\/exemption-br-fee\/\" aria-label=\"\u5546\u696d\u767b\u8a18\u8b49\u8cbb\u7528\u8c41\u514d\u6559\u5b78\">Business Registration Certificate Fee Exemption Guide<\/a>.\n<h3 id=\"section-exemption-warning\">Important Statement: Fee Exemption Does Not Mean Registration Exemption<\/h3>\n<div class=\"callout-block\">\n<h3>&#8220;Fee exemption&#8221; and &#8220;registration exemption&#8221; are two completely different things!<\/h3>\nEven if eligible for a fee exemption, the business must still:\n<ol>\n \t<li>Apply for business registration according to the law<\/li>\n \t<li>Submit the application form<\/li>\n \t<li>Obtain a &#8220;Business Registration Certificate with Exemption Noted&#8221; issued by the Inland Revenue Department<\/li>\n<\/ol>\nExemption only waives the fee; the <strong>obligation to register still exists<\/strong>.\n\n<\/div>\n<h3 id=\"section-exemption-apply\">Application Method and Validity<\/h3>\nExemptions can be applied for through the following methods:\n<ul>\n \t<li>Fill out &#8220;Form 3&#8221; (IRBR61)<\/li>\n \t<li>Paper application: Within <strong>one month<\/strong> of commencement<\/li>\n \t<li>Online application (GovHK): Within <strong>7 weeks<\/strong> of commencement<\/li>\n<\/ul>\nIt is worth noting that the exemption is only valid for <strong>1 year<\/strong> and must be reapplied for annually.\n\n<hr>\n\n<h2 id=\"section-tax\">Employment vs. Self-Employment: Major Differences in Tax Filing<\/h2>\nYour status determines your tax filing method. The reporting mechanisms for employment and self-employment are completely different; freelancers must not confuse them.\n<h3 id=\"section-employed-tax\">Tax Filing for Employed Persons<\/h3>\nIf you work as an employee:\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Description<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Employer Reporting<\/td>\n<td>Files IR56B (Employee Remuneration Details)<\/td>\n<\/tr>\n<tr>\n<td>Employee Tax Return<\/td>\n<td>Receives BIR60 Individual Tax Return<\/td>\n<\/tr>\n<tr>\n<td>Tax Type<\/td>\n<td>Salaries Tax<\/td>\n<\/tr>\n<tr>\n<td>Progressive Tax Rate<\/td>\n<td>2%\u201317%<\/td>\n<\/tr>\n<tr>\n<td>Basic Allowance<\/td>\n<td>HK$132,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nSimply put, your employer will help you calculate and report; you only need to truthfully fill out your individual tax return after receiving the BIR60.\n\nMore information on Employer&#8217;s Returns: <a href=\"https:\/\/www.genacct.com\/en\/employers-return\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u50f1\u4e3b\u5831\u7a05\u8868\u6559\u5b78\">Employer&#8217;s Return Guide<\/a> | <a href=\"https:\/\/www.genacct.com\/en\/employer-obligations\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"IR56H\u8868\u683c\">Form IR56H<\/a>\n<h3 id=\"section-selfemployed-tax\">Tax Filing for Self-Employed Persons \/ Freelancers<\/h3>\nIf you work as a freelancer:\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Description<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Paying Company Reporting<\/td>\n<td>Files IR56M (Notification of Remuneration Paid to Persons Other Than Employees)<\/td>\n<\/tr>\n<tr>\n<td>Freelancer Tax Return<\/td>\n<td>BIR60 (Profits Tax section)<\/td>\n<\/tr>\n<tr>\n<td>Tax Type<\/td>\n<td>Profits Tax<\/td>\n<\/tr>\n<tr>\n<td>Two-tiered Profits Tax Rates (Unincorporated)<\/td>\n<td>First HK$2M: 7.5%; Remainder: 15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nPayments received by self-employed persons \/ freelancers are called &#8220;remuneration&#8221; rather than &#8220;salary,&#8221; and the tax filing method is also completely different.\n\nIf you have questions about filing IR56M, please refer to <a href=\"https:\/\/www.genacct.com\/en\/ir56m\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"IR56M\u586b\u8868\u6559\u5b78\">What is IR56M? How to fill out IR6036B? Step-by-step Guide<\/a>.\n<h3 id=\"section-ir56m-threshold\">IR56M Reporting Threshold<\/h3>\nA company reporting IR56M for a freelancer must meet the following conditions:\n<ul>\n \t<li>Paid to sub-contractors: Exceeding <strong>HK$200,000<\/strong> per year<\/li>\n \t<li>Paid service fees\/commissions: Exceeding <strong>HK$25,000<\/strong> per year<\/li>\n<\/ul>\n<h3 id=\"section-comparison\">Comparison Table: Employment vs. Self-Employment<\/h3>\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Employment<\/th>\n<th>Self-Employment (e.g., Sole Proprietorship\/Partnership)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Employer Reporting Form<\/td>\n<td>IR56B<\/td>\n<td>IR56M<\/td>\n<\/tr>\n<tr>\n<td>Individual Tax Return (BIR60)<\/td>\n<td>Income entered in Salaries Tax section<\/td>\n<td>Income entered in Profits Tax section<\/td>\n<\/tr>\n<tr>\n<td>MPF<\/td>\n<td>Employer + Employee mandatory contributions<\/td>\n<td>Self-employed persons must make mandatory contributions<\/td>\n<\/tr>\n<tr>\n<td>Deductible Items<\/td>\n<td>Fixed allowances (e.g., self-education, home loan interest)<\/td>\n<td>Business expenses are tax-deductible<\/td>\n<\/tr>\n<tr>\n<td>Maximum Marginal Tax Rate<\/td>\n<td>17%<\/td>\n<td>15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<hr>\n\n<h2 id=\"section-structure\">After Understanding Legal Requirements: How to Choose a Business Structure?<\/h2>\nAfter clarifying that you must apply for business registration, the next step is to choose a suitable business structure. There are two main options:\n<h3 id=\"section-unlimited\">Option 1: Sole Proprietorship or Partnership Business Registration<\/h3>\nApply to the Inland Revenue Department under the Business Registration Ordinance (Cap. 310). The proprietor or partners bear <strong>unlimited liability<\/strong> for business debts. \n\nNon-Hong Kong residents face more restrictions when opening an unlimited company; it is recommended to consider incorporating a limited company. <a href=\"https:\/\/www.genacct.com\/en\/company-formation-condition\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u958b\u516c\u53f8\u689d\u4ef6\u6587\u7ae0\">[Company Incorporation Conditions] Can non-Hong Kong residents open a company? Detailed list of 8 conditions for limited companies and 5 conditions for unlimited companies<\/a>\n<h3 id=\"section-limited\">Option 2: Incorporate a Limited Company<\/h3>\nIncorporate with the Companies Registry under the Companies Ordinance (Cap. 622). Shareholders bear <strong>limited liability<\/strong> based on their shareholding. \n\nFor a detailed comparison of the two, please refer to General Accounting&#8217;s <a href=\"https:\/\/www.genacct.com\/en\/differences-between-unlimited-and-limited-company\/\" aria-label=\"\u6709\u9650\u516c\u53f8 vs \u7121\u9650\u516c\u53f8\u5206\u5225\">Differences Between Limited Company vs. Unlimited Company<\/a>.\n<h3 id=\"section-when-limited\">Who is Suitable for Incorporating a Limited Company?<\/h3>\nBased on General Accounting&#8217;s years of experience, the following situations are suitable for considering a limited company:\n\n<strong>1. Wanting to enjoy more tax deduction benefits<\/strong>\n<ul>\n \t<li>A company has more tax-deductible expenses than an individual (including depreciation, employee benefits, business expenses, etc.)<\/li>\n \t<li>Losses can be carried forward to offset future profits<\/li>\n \t<li>Fixed assets (e.g., vehicles, equipment) can be depreciated for tax deductions<\/li>\n<\/ul>\n<strong>2. Business involves risk and requires asset protection<\/strong>\n<ul>\n \t<li>Shareholders bear limited liability up to the amount of their shareholding<\/li>\n \t<li>Personal assets will not be directly pursued due to company debts<\/li>\n<\/ul>\n<strong>3. Having expansion plans and needing to bring in investors<\/strong>\n<ul>\n \t<li>Shares can be transferred and new investors can be introduced<\/li>\n \t<li>Easier to apply for bank credit and business collaborations<\/li>\n<\/ul>\n<strong>4. Wanting to open a professional bank account in the company&#8217;s name<\/strong>\n<ul>\n \t<li>Clear separation between personal and business affairs, creating a more professional business image<\/li>\n \t<li>Beneficial for future business credit applications<\/li>\n<\/ul>\nIf you have questions about transferring shares in a limited company, please refer to: <a href=\"https:\/\/www.genacct.com\/en\/share-transfer\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u516c\u53f8\u8f49\u8b93\">Company Transfer<\/a> | <a href=\"https:\/\/www.genacct.com\/en\/share-transfer-stamp\/\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u516c\u53f8\u8f49\u80a1\u5370\u82b1\u7a05\">Stamp Duty on Share Transfers<\/a>\n\n<hr>\n\n\n\n<hr>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Organization\",\n      \"@id\": \"https:\/\/www.genacct.com\/#organization\",\n      \"name\": \"\u5c07\u8ecd\u6703\u8a08\",\n      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\"\u82e5\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u60c5\u6cc1\uff0c\u6210\u7acb\u6709\u9650\u516c\u53f8\u53ef\u80fd\u66f4\u9069\u5408\uff1a\uff081\uff09\u60f3\u4eab\u53d7\u66f4\u591a\u6263\u7a05\u512a\u60e0\uff1b\uff082\uff09\u696d\u52d9\u6d89\u53ca\u98a8\u96aa\uff0c\u9700\u8981\u6709\u9650\u8cac\u4efb\u4fdd\u969c\uff1b\uff083\uff09\u6709\u64f4\u5c55\u8a08\u5283\u6216\u9700\u8981\u5f15\u5165\u6295\u8cc7\u8005\uff1b\uff084\uff09\u5e0c\u671b\u4ee5\u516c\u53f8\u540d\u7fa9\u958b\u7acb\u5c08\u696d\u9280\u884c\u6236\u53e3\u3002\"\n          }\n        }\n      ]\n    },\n    {\n      \"@type\": \"ImageObject\",\n      \"@id\": \"https:\/\/www.genacct.com\/hk-employee-self-employed-difference\/#primaryimage\",\n      \"url\": \"https:\/\/www.genacct.com\/wp-content\/uploads\/2026\/07\/employment-vs-self-employment-hongkong.webp\",\n      \"width\": 1200,\n      \"height\": 630\n    }\n  ]\n}\n<\/script>\n<h2 id=\" section class=\">Conclusion<\/h2>\nWhen starting a business in Hong Kong, first clarify your legal status. After reading this article, you should remember the following three core points:\n<ol>\n \t<li><strong>Individuals cannot do business in an &#8220;individual capacity&#8221;<\/strong>\nUnder Hong Kong law, individuals have only two paths: employment (receiving salary) or self-employment (applying for business registration). There is no third option. Engaging in profit-making activities without business registration is considered operating without a license and faces heavy fines and criminal liability.<\/li>\n \t<li><strong>Freelancer = Self-Employed, must apply for business registration<\/strong>\nWhether full-time or part-time, online or offline, freelancers are self-employed persons and must apply for business registration within one month of starting business. Even if eligible for a fee exemption, the obligation to register still exists.<\/li>\n \t<li><strong>Understand legal requirements first, then choose a business structure<\/strong>\nAfter clarifying that registration is mandatory, choose between &#8220;Business Registration (Sole Proprietorship\/Partnership)&#8221; or &#8220;Incorporating a Limited Company&#8221; based on income scale, risk level, and development plans. Both have different tax rates, legal liabilities, and administrative requirements; there is no absolute good or bad, only what is suitable.<\/li>\n<\/ol>\nIf you still have questions, feel free to contact General Accounting. We provide a free initial consultation to help you choose the most suitable business structure and take the first step toward compliant entrepreneurship.\n\n&nbsp;\n\n&nbsp;\n\n<\/article>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc27410 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"cc27410\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire via WhatsApp for Free Now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d87c9d9 elementor-widget elementor-widget-heading\" data-id=\"d87c9d9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c3e885 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"8c3e885\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-147' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">Can an individual do business on their own?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div><div>No. According to the Inland Revenue Department's definition, individuals can only work in an \"employed\" capacity. If you wish to make a profit, you must apply for business registration (Sole Proprietorship\/Partnership) or incorporate a limited company. Engaging in business without business registration is considered operating without a license and carries the risk of fines and imprisonment.<\/div><\/div><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-df902fd\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-df902fd uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">Does a freelancer need to apply for business registration?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div><div>Yes. Freelancers are considered self-employed and must apply for business registration. Even if eligible for a fee exemption, the obligation to register still exists. Do not confuse BR fee exemption with BR exemption.<\/div><\/div><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-fa9788d\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-fa9788d uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">What are the consequences of not applying for business registration?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div><div>If you receive remuneration without being formally employed and have not applied for business registration, you must still declare the income under Salaries Tax; otherwise, it will be treated as tax evasion. Committing such an offense can lead to a fine of $50,000, an additional penalty of up to three times the amount of tax undercharged, and 3 years' imprisonment. Furthermore, failure to handle business registration may face triple consequences: (1) back-payment of previous years' fees; (2) late penalties; (3) criminal prosecution with a maximum fine of HK$5,000 and 1 year's imprisonment.<\/div><\/div><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c6fb829\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-c6fb829 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">What is the difference in tax filing between employment and self-employment?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div><div>Employment involves the employer reporting IR56B and the employee filing Salaries Tax. Self-employment involves the paying company reporting IR56M and the freelancer filing Profits Tax. The applicable tax types, reporting forms, and deductible items are completely different.<\/div><\/div><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-678b9ae\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-678b9ae uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">What form does a company use to report taxes for a freelancer?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div><div>The paying company fills out IR56M (Notification of Remuneration Paid to Persons Other Than Employees). Reporting is mandatory if annual payments to sub-contractors exceed HK$200,000 or if commissions\/service fees exceed HK$25,000. Even if the threshold is not met, it is recommended to keep relevant payment records.<\/div><\/div><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-4a419ed\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-4a419ed uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">In what situations is it better to incorporate a limited company rather than just business registration?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div><div>Incorporating a limited company may be more suitable if any of the following apply: (1) you want to enjoy more tax deduction benefits; (2) the business involves risk and requires limited liability protection; (3) you have expansion plans or need to bring in investors; (4) you wish to open a professional bank account in the company's name.<\/div><\/div><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72e13b5 elementor-widget elementor-widget-text-editor\" data-id=\"72e13b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>General Accounting has been established for over 20 years and holds a Trust or Company Service Provider licence (TC002940). We provide comprehensive BR management services, including BR renewal reminders, address changes, business cessation, and all related tax matters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3918123 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"3918123\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire via WhatsApp for Free Now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-241731f elementor-widget elementor-widget-text-editor\" data-id=\"241731f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>References<\/h2><p>\u00a0<\/p><ol><li>Inland Revenue Department \u2014 Business Registration Ordinance<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bre_abr.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40\uff1a\u5546\u696d\u767b\u8a18\u689d\u4f8b\">https:\/\/www.ird.gov.hk\/eng\/tax\/bre_abr.htm<\/a><\/li><li>Inland Revenue Department \u2014 Exemption from Business Registration or Payment of Fee<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bre_erp.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40\uff1a\u8c41\u514d\u5546\u696d\u767b\u8a18\u6216\u7e73\u8cbb\">https:\/\/www.ird.gov.hk\/eng\/tax\/bre_erp.htm<\/a><\/li><li>Inland Revenue Department \u2014 Business Registration Fee and Levy Table 2026\/27<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40\uff1a\u5546\u696d\u767b\u8a18\u8cbb\u53ca\u5fb5\u8cbb\u6536\u8cbb\u8868 2026\/27\">https:\/\/www.ird.gov.hk\/eng\/pdf\/brfee_table.pdf<\/a><\/li><li>GovHK \u2014 Tax Obligations of Self-Employed Persons<br \/><a href=\"https:\/\/www.gov.hk\/en\/residents\/taxes\/profits\/taxobligations.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"GovHK\uff1a\u81ea\u50f1\u4eba\u58eb\u7a05\u52d9\u8cac\u4efb\">https:\/\/www.gov.hk\/en\/residents\/taxes\/profits\/taxobligations.htm<\/a><\/li><li>Inland Revenue Department \u2014 Business Registration for Non-Hong Kong Residents<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bre_abr.htm#a11\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40\uff1a\u975e\u9999\u6e2f\u5c45\u6c11\u5546\u696d\u767b\u8a18\">https:\/\/www.ird.gov.hk\/eng\/tax\/bre_abr.htm#a11<\/a><\/li><li>Inland Revenue Department \u2014 Penalties for Tax Evasion<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/pol\/ppo.htm\" target=\"_blank\" rel=\"noopener\" aria-label=\"\u7a05\u52d9\u5c40\uff1a\u9003\u7a05\u7f70\u5247\">https:\/\/www.ird.gov.hk\/eng\/pol\/ppo.htm<\/a><\/li><li>Inland Revenue Department \u2014 Case Reference for Operating Without a License<br \/><a href=\"https:\/\/www.ird.gov.hk\/eng\/ppr\/archives\/21071403.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>https:\/\/www.ird.gov.hk\/eng\/ppr\/archives\/21071403.htm<\/strong><\/span><\/a><\/li><\/ol><h2>Further reading<\/h2><p>\u00a0<\/p><ul><li><a href=\"https:\/\/www.genacct.com\/en\/differences-between-unlimited-and-limited-company\/\">Differences Between Limited Company vs. Unlimited Company<\/a> \u2014 Detailed comparison of Sole Proprietorship\/Partnership and Limited Companies<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/exemption-br-fee\/\">Business Registration Certificate Fee Exemption Guide<\/a> \u2014 Conditions and process for applying for BR fee exemption<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/hk-new-company-first-year-checklist\/\">What to do after starting a company? 18-month compliance timeline for the first operating cycle of a new Hong Kong company<\/a> \u2014 Understand the compliance timing and precautions for a new company&#8217;s first year<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/employers-return\/\">Employer&#8217;s Return Guide<\/a> \u2014 IR56B reporting obligations and precautions<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/ir56m\/\">IR56M Form Guide<\/a> \u2014 Reporting requirements for remuneration paid to non-employees<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/register-company-tax-deduction\/\">Tax Deductions for Incorporating a Company<\/a> \u2014 Tax benefits available upon company formation<\/li><\/ul><hr \/>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-930eb18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930eb18\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-568609d\" data-id=\"568609d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5bd9493 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"5bd9493\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions about \"Starting a Business in Hong Kong\"<br \/>General Accounting provides free consultation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce57b16 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"ce57b16\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-911d57b elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"911d57b\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"27458\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"911d57b\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Must-Read Before Starting a Business in Hong Kong: Can Individuals Not Do Business? Clarifying the Difference Between Employment and Self-Employment\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"27458\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Self-Employed Persons\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<b style=\"font-size: 36px; font-weight: 600; color: #195562;\">Do you need to learn about General Accounting\u2019s professional services? <\/b>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d590569 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d590569\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-705bf81\" data-id=\"705bf81\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc9e265 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"fc9e265\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-83f5297\" data-id=\"83f5297\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-360b683 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"360b683\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u8a3b\u518a\u6613\u958b\u516c\u53f8\u6d41\u7a0b-\u516c\u53f8\u79d8\u66f8.webp);\" role=\"img\" aria-label=\"Easy Company Formation Process - Company Secretary\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\">\n\t\t\t\t\t\tCompany Secretarial Service\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b8d2202\" data-id=\"b8d2202\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b7797d8 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"b7797d8\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u8a3b\u518a\u6613\u958b\u516c\u53f8\u6d41\u7a0b-\u865b\u64ec\u8fa6\u516c\u5ba4.webp);\" role=\"img\" aria-label=\"Easy Company Formation Process - Virtual Office\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/virtual-office\/\">\n\t\t\t\t\t\tVirtual Office\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50856c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50856c8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8fec731\" data-id=\"8fec731\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d176f81 elementor-widget elementor-widget-heading\" data-id=\"d176f81\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Questions about \"Starting a Business in Hong Kong\"<br \/>General Accounting provides free consultation<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f310275 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f310275\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">WhatsApp: (852) 6818 3861<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20cs@genacct.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: cs@genacct.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fadcd3b elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"fadcd3b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11c9383 elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"11c9383\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Start a Company<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>&nbsp; Skip to main content &nbsp; Employment vs. Self-Employment: The first step to starting a business in Hong Kong is not deciding what kind of company to open, but clarifying your legal status. Many freelancers believe they can accept work as an &#8220;individual,&#8221; unaware that this violates the Business Registration Ordinance. The first step to [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":27459,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[140,125],"tags":[148,141,128,137,138],"class_list":["post-27458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-incorporation","category-blogs","tag-br","tag-business-registration-application","tag-corporate-tax-returns","tag-personal-allowances","tag-personal-assessment"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/27458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=27458"}],"version-history":[{"count":7,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/27458\/revisions"}],"predecessor-version":[{"id":27468,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/27458\/revisions\/27468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/27459"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=27458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=27458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=27458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}