Double Pay in Hong Kong 2027: 13th Month Rules, Bonus & Tax

Double pay (a "13th month salary") is not required by Hong Kong law, but if your contract includes one, the Employment Ordinance protects it. You get the full amount if you are employed for the whole payment period, and a pro rata share if you have worked at least three months of it and are dismissed (other than for serious misconduct) or are still employed at the end. If the contract doesn't name an amount, it is one month's average wages; if it doesn't name a period, it follows the lunar year. A discretionary bonus is separate and not guaranteed. In 2026, 83.9% of surveyed firms ran a variable bonus scheme and eligible staff averaged 1.56 months' basic salary.

This guide explains how double pay differs from a bonus, your rights if you resign or are let go, when it is paid, how it is taxed and what bonuses look like in Hong Kong right now. For the wider picture on reading an offer, see our Hong Kong employment contract checklist.

What Is Double Pay in Hong Kong?

Double pay is an extra month's salary paid once a year, usually around Chinese New Year or in December. It's called double pay because that month you receive twice your normal salary.

It is a contractual promise, not a reward for performance. If your offer says "13 months' salary", "13th month payment", "double pay" or "end of year payment", your employer has committed to paying it on the terms in the contract.

The Labour Department's Concise Guide to the Employment Ordinance groups all of these under the term "end of year payment", which can be called a 13th month payment, a 14th month payment, double pay or anything similar.

If you're comparing offers right now, browse English-speaking jobs in Hong Kong on ExpatJobBoard.com. We list thousands of jobs that don't require Cantonese or Mandarin.

Is Double Pay Mandatory in Hong Kong?

No. An employer does not have to offer a 13th month. The legal protection only kicks in once it is in your contract, written or verbal.

That said, a fixed one-month bonus is common in Hong Kong (see the survey figures below), while many multinationals pay a 12-month salary plus a discretionary bonus instead. So when you compare two offers, always convert both to an annual figure.

Same guaranteed money, but Company A's bonus could push it higher, while Company B's 13th month is protected by law.

Double Pay vs Discretionary Bonus: What's the Difference?

The wording in your contract decides which one you have. "May be paid at the company's discretion" means bonus. "Shall be entitled to a 13th month salary" means double pay.

When Is Double Pay Paid?

The Labour Department guide sets out the default rules where the contract doesn't specify:

• Payment period: if the contract doesn't name one, it is the lunar year.
• Payment date: if the contract doesn't name one, it is the last day of the payment period, or within seven days after it.
• If employment ends early and you qualify for a pro rata share, it is due on the day employment ends or within seven days.
• If it depends on profits, it is due when the profits are known, or within seven days after.

Lunar New Year's Day falls on 6 February 2027 (see our 2027 public holidays guide), so for a contract that follows the lunar year, the current lunar year ends on 5 February 2027 and the double pay is due that day or within seven days after, by 12 February 2027.

Many employers instead set a calendar-year period and pay with December salary. Check which applies to you.

How Much Is Double Pay?

Whatever the contract says. If no amount is stated, the default is your average monthly wages over the 12 months before the payment falls due.

That means regular overtime, commission or allowances that count as wages can push the figure above your base salary. Check what your employer includes.

Do You Get Double Pay If You Resign or Are Dismissed?

This is the question people most often get wrong. The rules from the Employment Ordinance:

You get the full payment if you are employed under a continuous contract for the whole payment period.

You get a pro rata payment if all of these apply:

1. you have worked at least three months in the payment period, and
2. either you are still employed at the end of the period, or your employer dismissed you for a reason other than summary dismissal for serious misconduct.

The Labour Department guide does not list resignation as a qualifying route for the pro rata payment. So unless your contract is more generous, resigning before the end of the payment period usually means losing the 13th month for that year.

A few more rules:

• Probation: if you are on probation of up to three months, that time does not count towards the three-month requirement until you pass it. Once you qualify, your whole employment, including probation, counts in the calculation.
• Contract more generous? If your contract promises pro rata on resignation, the contract applies.

Worked example

You earn HK$40,000 a month with a 13th month based on the lunar year. You are made redundant after seven months of the payment period.

• Qualifying service: 7 months (more than three, and you were dismissed, not for misconduct)
• Pro rata double pay: 7/12 × HK$40,000 = HK$23,333

If you had resigned instead, you would generally get nothing for that year unless your contract says otherwise.

Can Your Employer Refuse to Pay Double Pay?

Not if you meet the conditions. Failing to pay an end of year payment that is due is a breach of the Employment Ordinance. If you can't resolve it with HR, contact the Labour Department's Labour Relations Division, which offers free conciliation, before taking a claim to the Labour Tribunal.

A discretionary bonus is different. If the contract genuinely leaves it to the employer's discretion, the main argument you have is that discretion was exercised irrationally or in bad faith, which is hard to prove.

How Big Are Bonuses in Hong Kong?

The most recent large survey is the Hong Kong Institute of Human Resource Management (HKIHRM) pay trend survey, published in September 2026 and covering 173 companies and about 180,000 employees. As reported by The Standard:

Source: The Standard, 24 September 2026, reporting the HKIHRM survey.

Banking and financial services and purchasing led the 2026 pay rises at 3.8% each. Accounting and professional services trailed at 2.0%. A separate Greater Bay Area pay survey by HKIHRM and CIIC Management Consulting also forecast a 2.9% average rise for Hong Kong companies in 2027, reported by China Daily.

Bonuses in investment banking, trading and hedge funds are a different world: they are often a large multiple of monthly pay and very volatile year to year. Our average salary guide covers the official pay data by industry.

Is Double Pay Taxed in Hong Kong?

Yes. Double pay and bonuses are part of your assessable income for salaries tax. There is no special bonus rate: they're added to your income for the year in which they accrue.

Two practical points:

• Tax isn't deducted at source, so a large bonus means a larger tax bill the following year. Put aside 15% to 17% of the bonus if you are already in the top band.
• A bonus raises your provisional tax for the next year too, because provisional tax is estimated from the year just assessed. If you don't expect the same bonus next year, you can apply to hold over part of it.

Our Hong Kong salaries tax guide has the 2026/27 rates and examples.

Does Double Pay Count for MPF?

Yes. The MPFA treats bonuses, commissions and double pay as relevant income, according to its guidance on mandatory contributions. But the cap is HK$30,000 of relevant income per month, so if you already earn HK$30,000 or more, double pay doesn't increase your MPF deduction that month. You and your employer still each pay the maximum HK$1,500.

More on that in our MPF guide for expats.

Should You Wait for Your Bonus Before Changing Jobs?

Usually, yes, and that's why Hong Kong's hiring market moves in waves. A lot of people resign in the weeks after bonuses land, typically from late January to March.

If you're moving before a bonus is paid:

• Ask the new employer for a buy-out. In finance and senior roles, a sign-on bonus or guaranteed first-year bonus to replace what you're forfeiting is common.
• Time your notice. If your contract requires you to be employed and not under notice on the payment date, resign the day after it is paid.
• Check clawbacks. Some bonuses must be repaid if you leave within a set period after receiving them.

FAQs: Double Pay and Bonuses in Hong Kong

What is double pay in Hong Kong?

Double pay is a 13th month salary paid once a year, usually around Chinese New Year or with December pay. It is a contractual payment, not a performance bonus, and the Employment Ordinance protects it once it is in your contract.

Is the 13th month salary compulsory in Hong Kong?

No. Employers don't have to offer it. But if your contract includes an end of year payment, they must pay it according to the contract and the Ordinance.

Do I get double pay if I resign in Hong Kong?

Usually not for the year you resign in, unless your contract says so. The Ordinance gives a pro rata share if you have worked at least three months of the period and are dismissed for a reason other than serious misconduct, or are still employed at the end of the period.

How is pro rata double pay calculated?

Multiply your end of year payment by the months you worked in the payment period, divided by 12. Seven months on a HK$40,000 double pay is HK$23,333.

When is double pay paid in Hong Kong?

On the date in your contract. If the contract is silent, it is due on the last day of the payment period (the lunar year by default) or within seven days after it.

Does probation count towards double pay?

Probation of up to three months doesn't count towards the three-month qualifying period, but once you qualify, the whole period of employment, including probation, counts in calculating the pro rata amount.

What is the average bonus in Hong Kong?

The HKIHRM's 2026 survey found eligible staff received an average variable bonus of 1.56 months' basic salary, with senior staff at 3.25 months. Fixed bonuses averaged one month.

Is double pay taxable?

Yes. It is added to your assessable income for salaries tax in the year it accrues, at your normal rates.

Does double pay count towards MPF?

Yes, it is relevant income. If your monthly income is already HK$30,000 or more, though, your contribution that month stays at the HK$1,500 maximum.

Can my employer cancel double pay?

Not unilaterally if it's in your contract. Removing it without your agreement would be a change to your terms of employment, and you can raise it with the Labour Department.

Key Takeaways

• Double pay is not required by law, but once it is in your contract the Employment Ordinance protects it.
• If the contract is silent, the amount is one month's average wages and the period is the lunar year.
• You get a pro rata share after at least three months in the period if you are dismissed (not for serious misconduct) or still employed at the end; resignation usually doesn't qualify.
• A discretionary bonus is not guaranteed and is governed only by your contract.
• In the 2026 HKIHRM survey, 83.9% of firms ran variable bonus schemes and eligible staff averaged 1.56 months' basic salary.
• Double pay and bonuses are taxable and count as MPF relevant income, subject to the HK$30,000 monthly cap.

Find a Job With a Better Bonus Structure

If your current package doesn't reward you properly, bonus season is the time to look. Browse English-speaking jobs in Hong Kong on ExpatJobBoard.com and line up your next move.