Looks like we agree to disagree, because I stand by what I said. Check the IRD web site. You are absolutely wrong when you mention the 15% AND the threshold. The 15% is levied on the ENTIRE amount.
Again, the employer is not obliged to withold the tax owing, however he must not make any payment to the employee within a month of the employee giving/being given notice. Splitting hairs perhaps.
I understand what pro rata means, and you obviously do also, but I don't think the term is relevant in the situation we are discussing. The tax scales are simply applied to whatever is earned in the tax year, there is no calculation made based on the number of months worked, which is where pro rata comes in as far as I'm concerned.
I don't receive a housing allowance and have no deductions to claim - I am paying 15% of my earnings in tax.
One thing we do agree on - tax IS very low in Hong Kong.
Sorry about hijacking the thread.