Frequently Asked Questions from Applicants for Senior Posts
1. Air passage and baggage allowance
2. Housing benefits
3. Medical benefits
4. Tax
5. Mandatory Provident Fund
6. Salary

 



1. Air passage and baggage allowance for candidates who are eligible for relocation assistance
Q: How can my airfare be settled?
A: You are requested to pay the passage and baggage costs from your own pocket first and then claim reimbursement on your arrival in Hong Kong on production of the relevant receipts to the Finance and Enterprises Office. Please note that you are required to submit the original invoices/receipts and all the used ticket counterfoils to the Finance and Enterprises Office on your arrival in Hong Kong.
Q: How is my entitlement to baggage allowance calculated?
A: On first appointment, you will be entitled to 75 kg of unaccompanied air baggage, plus an extra 25 kg for the transport of books (for professoriate staff only), 25 kg for your spouse (if applicable) and 20 kg for each of your dependent children (if applicable, up to a maximum of four), if your spouse and children are coming with you (subject to your confirmation that the same is not provided from other sources).
The value of the baggage allowance is calculated by reference to the current unaccompanied air baggage rate between Hong Kong and the approved place of departure. Within the calculated allowance, baggage may be sent by air, or by surface, or partly by air and partly by surface, at your discretion.  Enquiries about unaccompanied air baggage rates may be addressed to the Finance and Enterprises Office (e-mail: benefit@fo.hku.hk).

2. Housing benefits

Q: What type of housing benefits am I entitled to?

A: For Professoriate Staff:
If you are appointed as Assistant Professor, you will be provided with a non-accountable but fully taxable cash allowance (NCA) of HK$14,400 per month.

If you are appointed as Associate Professor, you will be eligible for temporary University accommodation, subject to availability and a rental payment of 10% of basic monthly salary, for the first contract up to three years, followed by an NCA of HK$18,000 per month (or you can switch to NCA anytime during the 3-year temporary University accommodation period).  Alternatively, you may opt for an NCA of HK$18,000 per month.

If you are appointed at as Professor, you will be eligible for either University accommodation, subject to availability and a rental charge of 10% of basic monthly salary OR an NCA of HK$24,000 per month.

For Clinical Professoriate Staff:
If you are appointed under Terms of Service I (Clinical Medical Staff), you will be provided with a monthly cash allowance, subject to the Prevention of Double Housing Benefits Rules.

For Academic-related Staff:
A non-accountable but fully taxable monthly cash allowance (NCA) may be provided where applicable.

For Professional and Senior Administrative Staff:
If you are appointed under Band H or Band I of the broadbanding structure, you will be provided with a non-accountable but fully taxable cash allowance (NCA) of HK$14,400 and HK$18,000 per month respectively.  If you are appointed under Band J, you will be eligible for either University accommodation, subject to availability and a rental charge of 10% of basic monthly salary, OR an NCA of HK$24,000 per month.

The above housing benefits are subject to review and the entitlements shall be subject to the Rules of Prevention of Double Benefits on Housing.


3. Medical benefits
Q: Am I required to take a medical examination before appointment?

A: You are usually required to fill in a 'University Health Service Health Assessment Form'.

A medical examination may be required on the basis of the job nature or your health status.  You will be notified as soon as possible after your submission of the completed questionnaire if you are required to take a medical examination, normally at the University Health Service.  For appointees recruited overseas, you may ask your attending doctor to complete the University Health Service Medical Examination Form given to you and return it directly to the Director of the University Health Service.  In such circumstances, the University will reimburse the costs, if any, up to a limit of HK$300, for the medical examinations.

Q: What do medical benefits include?
A: Medical benefits may include (i) out-patient care at the University Health Service or by a panel of private doctors; (ii) specialist consultations when referred by University Health Service physicians; (iii) in-patient care in either Government or non-Government hospitals; (iv) maternity care; and (v) dental care, depending on the type and the period of your appointment.  Charges may be required for some of the above items.
Q: I understand that my dependants are eligible to receive medical benefits from the University. Are my parents/parents-in-law also eligible?
A:  Under the University's Staff Medical Benefits Scheme, "dependants" are defined as an appointee's spouse and his/her dependent children.  Your parents/parents-in-law will therefore not be eligible to receive such benefits.

4. Tax
Q: What is the salaries tax system in Hong Kong?
A:  Salaries tax is determined according to a taxpayer's net chargeable income (income after deductions and allowances). Tax at progressive rates is then charged on the net chargeable income, subject to the amount of tax charged at the standard rate (15% since 2008/2009) not being exceeded. The progressive tax rates (since 2008/2009) are 2% on the first HK$40,000, 7% on the next HK$40,000, 12% on the next HK$40,000, with the remainder to be charged at 17%.
It is very difficult to determine at this stage the exact amount of tax you will have to pay.  Other considerations coming into play may include: whether your spouse will work, the number of children you have, whether you have/will have other sources of income (e.g. private consultancies, etc., hence involving the University's regulations governing outside practice).

5. Mandatory Provident Fund
Q: What is the Mandatory Provident Fund (MPF) scheme in Hong Kong?  Do I need to contribute to it?
A: The Mandatory Provident Fund (MPF) scheme is a retirement protection scheme for the entire working population in Hong Kong. Except for certain exempt persons as stipulated in the MPF Schemes Ordinance, the MPF scheme covers all employees aged between 18 and 65 who have completed 60 days of employment. Under the MPF, the employer and the employee will each be required to contribute 5% of the employee's relevant income in each month, capped at HK$1,500 per month each. All contributions required to be made to the MPF scheme by the appointee will be deducted from the appointee's salary/honorarium by the University and paid to the trustee of the MPF scheme.

If you need to apply for an employment visa to work in Hong Kong, you will be exempt from the application of the MPF Schemes Ordinance during the first thirteen months of your permitted period of stay in Hong Kong. Thereafter, you will be required to enrol in the MPF scheme, unless you remain an exempt person as defined in the Ordinance. If you are holding an employment visa and are a member of a provident, pension, retirement or superannuation scheme established outside Hong Kong, you will also be exempt from joining the MPF scheme.
 


6. Salary

Q: When can I get my terminal gratuity? And how is it calculated?

A: The terminal gratuity will be paid to you on completion of your fixed-term contract, and is calculated as 15% of your total basic salary earned in the course of your contract, subject to any necessary reduction to take account of the contributions required to be paid by the University to a Mandatory Provident Fund (MPF) scheme in respect of yourself.
 

Human Resource Section
January 2018