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I am the responsible person of a charitable organization. Do we need to make an employer's return for our part-time assistants?

I am the responsible person of a charitable organization. Do we need to make an employer's return for our part-time assistants?

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Angel
 

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Yes, even when your organization is entitled to exemption from registration under the Business Registration Ordinance and/or payment of Profits Tax, your reporting requirements are the same as other employers. You have to report the remuneration paid to all part-time assistants, both single and married persons (regardless of the amount paid).

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Kelly Ma
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