Working Family Allowance · 2026/27
Working Family Allowance for shift workers
When hours and pay vary, check each claim month separately. Start with the income and asset limits for the household, then check that month’s working hours.
What could a three-person shift-working household claim?
Suppose two parents live with their eight-year-old child. Countable assets are HK$300,000 in every month and the household receives no CSSA. The hours and income below are household totals, with employee mandatory MPF contributions deducted from wages.
May–October total: HK$9,833 · Four of the six months meet the conditions in this example.
May 2026
143 hours · Income $18,000
Below 144 hours
HK$0
June 2026
144 hours · Income $21,000
Basic, full rate
HK$2,760Household $1,150 + child $1,610
July 2026
168 hours · Income $25,200
Medium, three-quarter rate
HK$2,243Household $1,035 + child $1,208
August 2026
192 hours · Income $29,400
Higher, half rate
HK$1,610Household $805 + child $805
September 2026
192 hours · Income $29,401
Income HK$1 above half-rate cap
HK$0
October 2026
193 hours · Income $20,500
Higher, full rate
HK$3,220Household $1,610 + child $1,610
October’s additional hours cannot make up May’s one-hour shortfall. In September the household exceeds the three-person income ceiling by just HK$1, so both the household and child allowances are zero for that month.
Income and asset limits by household size
These limits apply to claim months April 2026 to March 2027. Check monthly income against the full-rate limit first. Equality qualifies for that band. Assets and working hours must also meet the requirements.
| Size | Full income cap | ¾ income cap | ½ income cap | Asset cap |
|---|---|---|---|---|
| 1 | 12,500 | 15,000 | 17,500 | 295,000 |
| 2 | 16,800 | 20,100 | 23,500 | 400,000 |
| 3 | 21,000 | 25,200 | 29,400 | 521,000 |
| 4 | 26,500 | 31,700 | 37,000 | 608,000 |
| 5 | 26,500 | 31,700 | 37,000 | 675,000 |
| 6 | 27,600 | 33,100 | 38,600 | 731,000 |
| 7 | 27,600 | 33,100 | 38,600 | 781,000 |
| 8 | 27,600 | 33,100 | 38,600 | 816,000 |
| 9 | 27,600 | 33,100 | 38,600 | 904,000 |
| 10+ | 27,600 | 33,100 | 38,600 | 974,000 |
Household members generally live together in Hong Kong and share living expenses. Count members’ assessable employment, self-employment and other income inside and outside Hong Kong. Cash, deposits and investments are assets; self-occupied property is exempt. Double pay and year-end bonuses are excluded from income, but unspent amounts count as assets.
Working hours for ordinary and single-parent households
| Household | Basic | Medium | Higher |
|---|---|---|---|
| Non-single-parent | 144–<168 | 168–<192 | 192+ |
| Single-parent | 36–<54 | 54–<72 | 72+ |
Eligible paid work by household members, including self-employment, can be combined. Paid leave counts under the scheme’s rules. The lower hours thresholds require a working single parent or guardian living with at least one child under 15. Child Allowance also covers children aged 15 to 21 in full-time education below post-secondary level, as well as children under 15.
Which records do I need, and when do I apply?
The claim period is the six calendar months immediately before submission. For May–October 2026, apply between 1 and 30 November 2026. WFAO assesses months individually. Months without supporting information receive no award. Claim periods generally cannot overlap.
- List hours and wages for each job by month. Keep payslips, employer certificates, attendance records and bank statements.
- Casual workers without regular employers or wage records can use WFAO’s supplementary declaration where appropriate. Prepare identification, asset records and proof of education where applicable.
- If evidence is outstanding at the deadline, explain this on the form and submit it on time with the evidence you have. Send outstanding documents when available.
Sources and calculation
Checked against WFAO guidance on 11 November 2026. Financial limits are reviewed by claim year. The example adds the published household award and one eligible child’s allowance for each month. It excludes one-off extra payments. WFAO determines the final entitlement.