Tax at vesting likely for RS/RSUs, but may depend on specific award terms.

Taxable amount is fair market value of the shares on the tax event.

No tax on sale.

Generally allowed, if subsidiary reimburses parent.

Income Tax:
No withholding required. Reporting required.

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.

ORSO legislation may treat RSU plan as retirement scheme subject to registration/ exemption process if RSUs are paid in cash and if payment made upon termination of employment for certain reasons.

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.