If an overseas company hires a HK ID card holder as an emplo

No. The company needs only pay the employee what is laid down in the contract between the company and the employee. The company needs to pay the employee what is required by law, for example, 強積金. If the employee works overseas, the company needs to pay what is required by the law of that country, for example, social security contribution. Other than those required by law, the company only pays what is stated in the contract.