payment to director,not salary

Please be informed that for consultancy fee, you must specifically the work involved and how it is being remunerated. It is not a matter of accounting but rather the legal form and the service being rendered accounts for how you should describe it in accounting, MPF etc. For legal side ie. for company secretary, he should account for the director's interests in contracts, and the accounts must disclose this remuneration under s161B of the Companies Ordinance. As for MPF, since he describe it as a personal service, it is his own duty to report MPF if it necessitates.
For information purposes only.

Is this ok legally, in accounting, MPF, company secretary etc. ? What should be done ?

in company secretary >> 無關係
in MPF >> 如果佢並非僱員(客觀標準), 例如佢只係提供咨詢意見, 又唔係成日返公司, 又無參與日常工作, 等等, 並不需供 MPF
in accounting >> 係 consulting fee 就book 入 consulting fee;

另外, 個 director 既呢筆收入, 一樣要報自己既 income tax 的, 在個人稅表要申報, 也要計稅.

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