Relief Measures under the Anti-epidemic Fund - Salaries Tax Exemptions

Salaries Tax Exemption

The Exemption Order exempts individuals (as employees) from the payment of salaries tax in respect of the following payments under AEF programmes:

1. A monthly hardship allowance of $1,000 to each of the cleansing / security workers of private residential / composite / industrial / commercial buildings, to strength their capacity on personal and environmental hygiene, and recognize their Anti-epidemic efforts
2. A monthly allowance of $1,000 to each cleansing worker, toilet attendant and security worker engaged under Government and Hong Kong Housing Authority service contracts, to provide financial support to them in Anti-epidemic efforts, and give recognition to them for their committed services provided at this critical juncture
3. A subsidy of $1,500 or $1,000 to each registered construction worker
4. A subsidy of $7,500 to each registered construction worker and registered inspector under the Buildings Ordinance, and licensed plumber under the Fire Service (Installation Contractors) Regulations
5. One-off relief grant of $10,000 for each employed school bus driver, school private light bus driver and $10,000 per vehicle for employed escorts / nannies
6. A one-off subsidy of $10,000 to each employed driver of tour service coach
7. A subsidy of $350 to employed cross-boundary goods vehicle drivers to conduct COVID-19 nucleic acid test in Hong Kong
8. One-off relief grant of $7,500 for each employed instructor, coach, trainer or operator of interests classes engaged by schools
9. One-off grant of $7,500 to each employed registered coach under National Sports Associations and Sports Organizations who has proven coaching record in the past one year
10. A monthly subsidy of $5,000 to each travel agents’ staff and active freelance tourist guides and tour escorts who are employees
11. One-off cash subsidy to each employed individual with salesperson licence ($2,510) and employed individual with estate agent licence ($3,930)
12. A cash subsidy of $2,000 to each employed Securities and Futures Commission licensed individuals