自僱人士報稅問題

Yes, the assessable income of your father is $210,000. It is because your father is the owner of the firm. Both the profit $90,000 and his "salary" $120,000 are assessable as his income chargeable under Profit Tax.
If you want to minimum the tax payable, you may consider to change the firm from a sole proprietor to a limited company. Your father will be the only shareholder of the limited company. At the same time, your father (maybe and you) will sign a employment contract with the limited company. Then your father will pay Salary Tax based on the salary $120,000 only. The limited company will pay Profit Tax based on $90,000. Many people use this method to save tax.

1. 點解你話公司利潤未減你人工？你在公司有無出糧同供強積金？
2. 公司利潤會做稅務調整，好似折舊、利息收入等。調整後利潤至加東主人工，咁至係課稅收入。
希望幫到你！