HSICDATA

IRD business nature helper

Business Registration wording for this activity

The business nature on your Business Registration Certificate is limited to 60 English characters printed over two 30-character lines, and 30 Chinese characters. Test your wording below.

53/60 charactersFits the certificate

12/30 characters

Certificate preview

Business Registration Certificate

商業登記證 (layout preview)

Nature of business 業務性質

SOCIAL WORK ACTIVITIES WITHOUT30/30
ACCOMMODATION SERVICES22/30
不提供住宿的社會工作活動12/30

The IRD prints the English business nature across two lines of 30 characters. Text that cannot break cleanly at a word boundary gets wrapped or truncated on the printed certificate.

Compliance and incorporation playbook

Licences and regulatory approvals

No sector-specific licence is mapped to this classification. Standard incorporation, business registration and the general compliance calendar below still apply, and premises-based or product-based permits can apply case by case. Emerhub confirms the exact licensing position during scoping.

Offshore profits claim feasibility

Low

This activity is inherently tied to Hong Kong as it involves direct interaction with local clients and requires local licenses. Services are typically performed within Hong Kong, making it difficult to qualify for offshore treatment.

Profits Tax Return deadlines under the Block Extension Scheme

With Emerhub as your tax representative, the filing deadline for the Profits Tax Return (BIR51) extends far beyond the standard one month, depending on your accounting year-end. A 31 December year-end extends the filing to August of the following year.

Year-endIRD codeWithout representativeWith Emerhub as tax rep
1 April to 30 NovemberNWithin 1 month of return issueNo block extension: early May of the following year
1 December to 31 DecemberDWithin 1 month of return issueMid-August of the following year
1 January to 31 MarchMWithin 1 month of return issueMid-November of the same year

Inland Revenue Department, Block Extension SchemeVerified 2026-07-14

Standing compliance calendar

These obligations apply to every Hong Kong company regardless of industry. Each fact links to its primary government source.

Two-tiered profits tax

Incorporated businesses pay 8.25% profits tax on the first HKD 2 million of assessable profits and 16.5% on the remainder. Only one entity within a group can elect the two-tiered rates.

Inland Revenue DepartmentVerified 2026-07-14

Annual Return (Form NAR1)

A private company delivers its Annual Return to the Companies Registry within 42 days of each anniversary of incorporation. Emerhub prepares and files the NAR1 as part of company secretary service, so the deadline never reaches your calendar.

Companies RegistryVerified 2026-07-14

Business Registration Certificate renewal

Every business carries a valid Business Registration Certificate from the Inland Revenue Department, renewed on a 1-year or 3-year cycle. Emerhub handles the renewal filing and keeps the certificate current.

Inland Revenue DepartmentVerified 2026-07-14

Significant Controllers Register

Every Hong Kong company keeps a Significant Controllers Register identifying persons with more than 25% ownership or control, available for law-enforcement inspection at its registered office. A designated representative must be appointed; Emerhub acts as designated representative for client companies.

Companies RegistryVerified 2026-07-14

Company secretary requirement

Every Hong Kong company appoints a company secretary resident in Hong Kong. A corporate secretary must hold a Trust or Company Service Provider (TCSP) licence. Emerhub is a licensed TCSP and acts as company secretary for client companies.

Companies RegistryVerified 2026-07-14

MPF enrolment for employees

Employers enrol every Hong Kong employee aged 18 to 64 employed for 60 days or more in an MPF scheme. Employer and employee each contribute 5% of relevant income, capped at HKD 1,500 per month each. Emerhub administers MPF enrolment and monthly contributions under its payroll service.

Mandatory Provident Fund Schemes AuthorityVerified 2026-07-14

Annual audit with SME reporting exemption

Every Hong Kong company files audited financial statements; there is no small-company audit exemption as in Singapore. Small private companies meeting any two of revenue at or below HKD 100 million, assets at or below HKD 100 million, or 100 or fewer employees qualify for the reporting exemption and prepare simplified accounts under the SME Financial Reporting Standard, which lowers audit preparation cost. Emerhub structures client accounts under the reporting exemption wherever the criteria are met.

Companies Ordinance (Cap. 622), s.359Verified 2026-07-14

This classification includes

  • activities for taking care of disaster victims, refugees, immigrants etc. 照顧災民、難民、新移民等的活動
  • counselling services 輔導服務
  • eligibility determination in connection with welfare aid 福利援助的申請資格審核
  • family welfare agency 家庭福利機構
  • marriage advisory services 婚姻諮詢服務
  • prevention of cruelty to children and others 防止暴力虐待兒童或其他人士的活動
  • social centres 社康中心
  • charitable activities like fund-raising or other supporting activities aimed at social work 籌款或其他支援社會工作的慈善活動

Frequently asked questions

Do I need a license for social work activities?

Yes, you may need to comply with local regulations and obtain necessary licenses depending on the specific services offered.

How is tax applied to social work activities?

Profits from social work activities are subject to Hong Kong profits tax unless qualifying for offshore treatment, which is unlikely for this sector.

What are the operational requirements?

You must ensure compliance with local laws, maintain proper records, and possibly engage qualified professionals in social work.

Incorporate in Hong Kong

Starting a other social work activities without accommodation business in Hong Kong?

Emerhub incorporates your company, registers the business nature above with the IRD, files every licence application, and runs your company secretary and compliance calendar. You provide the documents; Emerhub handles every government interaction.

Start incorporation with Emerhub