Domestic Helper Annual Leave Hong Kong 2026: Full Employer Guide

Annual Leave Entitlement by Year of Service

Under Section 41A of the Employment Ordinance (Cap. 57), annual leave entitlement increases with length of continuous service. The table below shows the minimum statutory entitlement — employers may offer more, but cannot offer less.

Annual leave accrues based on the helper's employment anniversary date — not the calendar year. A helper who started on 15 March 2025 will complete Year 1 on 15 March 2026 and becomes entitled to 7 days' annual leave from that date.

How to Calculate Annual Leave Pay

Annual leave pay is not simply one day's salary. It is calculated using the average daily wage over the 12 months preceding the leave. This protects helpers whose earnings may have varied (e.g. due to overtime or allowances).

Worked example: A helper earns HK$5,100/month salary + HK$1,236/month food allowance = HK$6,336/month. Over 12 months, total wages = HK$76,032. Average daily wage = HK$76,032 ÷ 365 = HK$208.31. For 7 days' annual leave: Annual leave pay = HK$208.31 × 7 = HK$1,458.17. Note: Check whether the food allowance is counted as 'wages' in your specific contract — in most standard ID407 contracts it is treated separately. Consult the Labour Department guide for the precise definition applicable to your contract.

When Can Annual Leave Be Taken?

• Timing is agreed between employer and helper — neither party can unilaterally dictate dates without reasonable notice
• Leave must be taken within 12 months after it is earned — it cannot be rolled over indefinitely
• Employers must give at least 14 days' advance notice of the leave dates they have scheduled
• Helpers may request specific dates, but the employer has the right to schedule leave at a time that is operationally suitable for the household

Can Annual Leave Be Replaced by Payment in Lieu?

Under Cap. 57, annual leave cannot be waived in exchange for payment in lieu during an ongoing contract — the helper is entitled to take the leave days as actual time off. Payment in lieu of annual leave is only permitted in two situations: (1) when the employment contract is terminated and unused leave days are outstanding; and (2) by mutual agreement for leave days beyond the statutory minimum (i.e. contractual leave above 14 days). Employers who routinely pay out leave instead of granting time off risk a Labour Department complaint and back-payment orders.

What Happens to Unused Annual Leave?

If a helper's contract ends — whether by completion, termination, or resignation — and there are unused annual leave days outstanding, the employer must pay out those days at the average daily wage rate. The payment is calculated on a pro-rata basis for any part-year period. Failure to pay out unused leave upon termination is a breach of the Employment Ordinance.

Annual Leave for Part-Year Periods

A helper who has not yet completed a full year of service — for example at the end of a contract or upon early termination — is entitled to pro-rata annual leave pay. The calculation is: (Days of service in the current leave year ÷ 365) × Annual leave entitlement for that year × Average daily wage.

Worked example: A helper completes 9 months (274 days) of Year 2 before the contract is terminated. Her Year 2 entitlement would be 8 days. Pro-rata leave pay = (274 ÷ 365) × 8 days × average daily wage. At HK$208.31/day: = 0.7507 × 8 × HK$208.31 = HK$1,249.70 payable on termination.

Common Employer Questions

• Q: Can my helper take annual leave during her first year? — A: No. Annual leave entitlement only arises after completing 12 continuous months of service. Before the first anniversary, there is no statutory annual leave entitlement (though some employers grant discretionary leave — this is not required by law).
• Q: Do statutory holidays count as annual leave? — A: No. Statutory holidays and annual leave are entirely separate entitlements under Cap. 57. Using a statutory holiday to count against annual leave is a violation of the Employment Ordinance.
• Q: Can my helper take all her annual leave days at once? — A: Yes, if agreed between both parties. There is no legal requirement to split the leave. Practically, most employers and helpers agree on a schedule that works for both sides.
• Q: What if the helper is sick during her scheduled annual leave? — A: If the helper falls ill during scheduled annual leave and provides a valid medical certificate, those sick days may be reclassified as sick leave (subject to the usual sick leave rules) rather than annual leave — meaning the annual leave days should be reinstated. This is a contested area; check the Labour Department advisory for the latest guidance.