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Hong Kong Fact-File Part 6:
Individual Business Employment Issues

6.3 Hong Kong Apprenticeship and Work Experience Schemes

Apprenticeship schemes

Apprenticeship schemes are regulated under the Apprenticeship Ordinance and are administered by the Office of the Director of Apprenticeship. The Office ensures that all trainees and apprentices are receiving tuition and on the job training as laid out in the Apprenticeship Ordinance.

The craft apprenticeship training scheme covers over 45 designated and non-designated trade, including the following industries:

· Automobile
· Electrical
· Electronic
· Mechanical
· Plastic
· Construction
· Air-conditioning
· Printing
· Jewellery
· Hospitality

It takes between three and four years to complete one of the above apprenticeship courses. Students having completed a basic craft course prior to starting on the scheme may shorten their apprenticeship by as much as one year.

Craft apprentices receive a monthly salary that increases with each completed year and is set by the Hong Kong Civil Service Bureau. At the time of writing, the starting salary is HKD5,595 and in the last year is HKD7,970. The employer must meet the cost of the salary.

Apprenticeship contracts must be registered with the Director of Apprenticeship within 60 days. An employers’ failing to do so will be subject to a financial penalty.


Work experience schemes

The Youth Pre-employment Training Programme (YPTP) and Youth Work Experience & Training Scheme (YWETS) are schemes for young people not educated to degree level. The programmes aim to give young people opportunities to learn about themselves and their likes and dislikes as well as providing a one month workplace attachment to private companies, welfare organisations and government departments.

Participating employers can claim a monthly training allowance of HKD2,000 and must provide a suitable mentor within the workplace to guide the trainee. Trainees do not have an employment contract during the attachment and are not entitled to any of the benefits usually associated with employment. Upon completion of the attachment a HKD2,000 attachment allowance is payable to the trainee.

Trainees are encouraged to enrol in vocational training courses for which they can apply for re-imbursement of enrolment and examination fees of up to HKD4,000.


 

Introductory Guides

Brief, clearly written summaries with links to relevant sections of the Fact-File. The Fact-File itself is linked in full below.

 

Fact-File

Part 1: Hong Kong Business Formation for Individuals

  1. Hong Kong Individual Business Structures
  2. Hong Kong Individual Business Registration
  3. Hong Kong Individual Business Registration Cost
  4. Hong Kong Individual Business Licensing
  5. Hong Kong Foreigners in Business
  6. Hong Kong Business Organisations
  7. Hong Kong Business Accounting
  8. Hong Kong Family Business Ownership
  9. Hong Kong Venture Capital
  10. Hong Kong Individual Business Franchises

Part 2: Hong Kong Individual Business Domestic Taxation

  1. Hong Kong Individual Business Tax Residence Rules
  2. Hong Kong Permanent Establishment
  3. Hong Kong Individual Income Tax Rates and Bands
  4. Hong Kong Personal Allowances and Business Deductions
  5. Hong Kong Husband and Wife Partnerships
  6. Hong Kong Partnership Income Taxation
  7. Hong Kong Limited Companies Income Taxation
  8. Hong Kong Business Profit Retention
  9. Hong Kong Business Losses
  10. Hong Kong Value Added Tax (VAT)
  11. Hong Kong Individual Business Capital Gains Tax (CGT)
  12. Hong Kong Individual Business Other Taxes
  13. Hong Kong Individual Artists Royalties
  14. Hong Kong Individual Business Tax-Efficient Profit Distribution

Part 3: Hong Kong Individual Business International Taxation

  1. Hong Kong Individual Business International Tax Liability
  2. Hong Kong Individual Business Withholding Taxes
  3. Hong Kong Double Tax Treaties

Part 4: Hong Kong Individual Business Tax-Efficient Structures

  1. Hong Kong Individual Business Trusts and Foundations
  2. Hong Kong Individual Business for Non-Residents
  3. Hong Kong Individual Business use of Offshore
  4. Hong Kong Controlled Foreign Corporation (CFC) Rules
  5. Hong Kong Personal Estate and Inheritance Planning

Part 5: Hong Kong Small Business Incentive Programs

  1. Hong Kong Small Business Support Schemes
  2. Hong Kong Training Incentive Schemes
  3. Hong Kong R&D Tax Credits
  4. Hong Kong Individual Business Tax Holidays

Part 6: Hong Kong Individual Business Employment Issues

  1. Hong Kong Individual Business Employer Responsibilities
  2. Hong Kong Employment vs Self-Employment Tax Issues
  3. Hong Kong Apprenticeship and Work Experience Schemes
  4. Hong Kong Employee Dismissal Rules
  5. Hong Kong Business Owner Employment and Invoicing Rules

Part 7: Hong Kong Business Owner Welfare and Lifestyle

  1. Hong Kong Business Social Security
  2. Hong Kong Business Domestic Pensions
  3. Hong Kong Offshore and International Pensions
  4. Hong Kong Individual Business Healthcare
  5. Hong Kong Individual Business Banking Services
  6. Hong Kong Education
  7. Hong Kong Individual or Business Leaving Hong Kong
  8. Hong Kong Domestic Real Estate
  9. Hong Kong International Real Estate