Tax on spread at exercise.

No tax on sale.

Generally allowed, if subsidiary reimburses parent.

Income Tax:
No withholding required. Reporting required (for new hire grants and exercise of options).

Social Insurance Contributions:
No.

No, provided certain requirements are met.

None.

No, if employee acknowledges discretionary nature of plan.

Discrimination against part-time employees is problematic if predominantly women.

Need to comply with Hong Kong's Personal Data (Privacy) Ordinance which includes providing notice to employees and obtaining employee consent to collection, use and transfer of data.