✔ 最佳答案
In addition, you have to inform Inland Revenue Department (IRD) for employees being employed as the limited company is the employer. For Profits Tax, IRD will normally send you the tax return after 18 months of registration date of your business. Also, Mandatory Provident Funds arrangement likely with your agent or your banks.
for more information, please go to these web-sites.
http://www.gov.hk/en/business/taxes/profittax/#/en/business/taxes/employer/
http://www.gov.hk/en/business/registration/businesscompany/
2012-02-24 21:31:15 補充：
If you are carring a business under a limited company. The limited company, a separate legal entity, is your employer. If you two are carrying a business under a partnership, then the firm has no separate legal entity but you 2 are regarded as being self-employed as covered by the MPF System.
2012-02-24 21:31:25 補充：
Self-employed persons are required to enrol themselves to become members of MPF schemes regardless of their level of income. However, they are only required to contribute if they are earning HK$5,000 or more a month or HK$60,000 or more a year
