No.

The property as a whole is eligible for the Enhanced ASPM if a property management company (PMC) has been engaged or an owners’ organisation (OO) has been formed.  However, for the purpose of calculating the headcounts and the amounts of the Anti-epidemic Hardship Allowance and the Anti-epidemic Cleansing Subsidy, only the building blocks with subsidised sale flats and for domestic use are counted.

As for public rental flats of the property, eligible cleansing and security workers engaged by service contractors of the Government and the Hong Kong Housing Authority may be granted allowance under another subsidy scheme of the Anti-epidemic Fund.  For details, please refer to the relevant press release.

(For details, please refer to paragraph 31 of the Guidance Notes.)

A property with a PMC engaged or an OO formed is eligible for the Enhanced ASPM. However, for the purpose of calculating the headcounts and amounts of the Anti-epidemic Hardship Allowance and the Anti-epidemic Cleansing Subsidy, the following special arrangement has been made for residential or composite houses with three storeys or less (excluding the roof) :

Every ten residential houses with three storeys or less (excluding the roof) will be counted as an eligible residential block (i.e. first to tenth such houses as the first block, and 11th to 20th such houses as the second block, and so on).

The maximum amount of the Anti-epidemic Cleansing Subsidy for each eligible property during the entire subsidised period under the Enhanced ASPM is $400,000.

No.

Generally speaking, a shopping mall consists of several or more shops mainly for retail purpose on different storeys.  Some shopping malls are located at the podium of commercial buildings/residential properties/composite (commercial cum residential) buildings, or are detached buildings within private residential properties (See Figure 1).

For avoidance of doubt, a shopping mall does not include street-level shops, ground floor shops, and shops in composite (commercial cum residential) buildings or commercial buildings.

Examples of buildings that are not regarded as shopping malls under the Enhanced ASPM (See Figure 2):

–      Commercial buildings with some storeys used as restaurants, clinics, banks, etc.; and

–       Commercial buildings or composite (commercial cum residential) buildings with several shops at the ground floor lobby.

Figure 1: A typical shopping mall (the photo is for reference only)

Detached buildings: Figures 1a and 1b

(Figure 1a)

(Figure 1b)

Located at the podium of a commercial building/residential property/composite (commercial cum residential) building: Figures 1c and 1d

(Figure 1c)

(Figure 1d)

Detached buildings within private residential properties: Figures 1e and 1f

(Figure 1e)

(Figure 1f)

Figure 2: Examples of buildings that are not regarded as shopping malls (photos are for reference only)

(Figure 2a)        

Ground floor shops are an integral part of the commercial building (not the shopping mall).  They are not regarded as a separate commercial building block but the commercial building with ground floor shops as a whole is regarded as one commercial building block, which is eligible for the subsidy for industrial buildings/commercial buildings.

(Figure 2b)

Ground floor shops are an integral part of the composite (commercial cum residential) building (not the shopping mall).  They are not regarded as a separate commercial building block but the building as a whole is eligible for the subsidy for private residential/composite (commercial cum residential) buildings.

Generally speaking, commercial buildings cannot be used for residential purpose while composite (commercial cum residential) buildings consist of a certain portion of residential flats.

Generally speaking, “market buildings” are buildings designated for the sale of dry and wet goods under the management of PMCs/OOs, excluding ground floor shops.  Please refer to Figure 3 and Figure 4.

Under the Enhanced ASPM, a market building can be regarded as a shopping mall.  It is counted as an individual commercial building in the calculation of the amount of subsidy/headcounts.

Figure 3: Market buildings (covered by the Enhanced ASPM) (the photo is for reference only)

The building in the example consists of a shopping mall, a market building and a residential portion.  Under the Enhanced ASPM, the shopping mall and market building are each regarded as an individual commercial building.  Therefore, the properties in the example are regarded as two commercial buildings and several residential buildings eligible for the Anti-epidemic Hardship Allowance and Anti-epidemic Cleansing Subsidy separately.

Figure 4: Ground floor shops selling market goods are not regarded as market buildings under the Enhanced ASPM (the photo is for reference only)

Yes.  The relevant portion where the hotel is located is regarded as a separate “commercial building block”, while the other portions of the building for residential (or commercial cum residential) purpose are regarded as a separate “residential/composite building block”.

Yes.

Serviced apartments operated under a hotel licence are regarded as a hotel and can be counted as a separate “commercial building block”.

As for other serviced apartments, if they are located in a separate building (i.e. the whole building is providing “serviced apartments”), they are regarded and counted as a separate “residential/composite building block”.  If the serviced apartments are located in only a portion of a building, they are regarded as a portion of a “residential/composite building” and cannot be counted separately.

Each licensed hotel/set of hotel-like service apartments is counted as a separate “commercial building block”.  For example, a commercial building comprising one hotel and one set of hotel-like service apartments with separate licences, and other offices is regarded as three separate “commercial building blocks”.

Hence, the number of headcounts for the Anti-epidemic Hardship Allowance is 300 (three building blocks x 100 headcounts per building block).  The amount of the Anti-epidemic Cleansing Subsidy is $24,000 ($8,000 x three building blocks).

No.

A “detached commercial car park building” for public use or a cark park ancillary to a shopping mall (whether or not being a separate building) can be counted as a separate “commercial building block”.

No.

A frontline worker is regarded as a “frontline PM worker” as long as he/she engages in security- or environmental hygiene-related work for the common area of a property.  For instance, a fitter or gardener of a housing development whose scope of work covers environmental hygiene in a property (e.g. preventing drain blockage and maintaining environmental hygiene) can be regarded as a “frontline PM worker”.

The Property Management Services Authority (PMSA) may inquire about the job nature of the worker(s) concerned.  The Applicant must produce relevant proof such as track record, contract of employment and/or job description, etc..

Yes.

The Applicant (i.e. the PMC or the OO) can apply for the Anti-epidemic Hardship Allowance for their workers according to the cap of the headcounts for each building block and the actual circumstances.

The Applicant shall disburse the Anti-epidemic Hardship Allowance in an inclusive and fair manner.

In general, a frontline cleansing/security worker must have an employment relationship with the Applicant (or the Applicant’s outsourced contractor) in order to qualify for the Anti-epidemic Hardship Allowance.

If a worker is self-employed, the OO should have relevant proof of hiring his/her cleansing/security services for the common area of the property, e.g. contract and payment receipt.  The Applicant may be required to produce relevant proof by the PMSA upon submission of the application.

The PMSA will process each case on its own merit.

Yes.  If the PMC and the OO have applied for the ASPM earlier, there is no need to submit a new application for the Enhanced ASPM.  The Home Affairs Department (HAD) or the PMSA will liaise with the PMC and the OO concerned direct.  The PMC and the OO just need to return the reply slip and/or provide supplementary information as instructed. For details, please refer to Subsidy Extension.

Yes.  As the PMC and the OO have applied for the ASPM earlier, there is no need to submit a new application for the Enhanced ASPM.  HAD or the PMSA will liaise with the PMC and the OO concerned direct.  The PMC and the OO just need to return the reply slip and/or provide supplementary information as instructed. For details, please refer to Subsidy Extension.

Yes.

The property management department can refer to paragraphs 10 to 12 of the Guidance Notes regarding the application method for PMC.

The PMC has ready access to the particulars of the frontline cleansing and security workers.  It is therefore more convenient for the PMC to submit the application, so that the subsidies can be disbursed as soon as practicable.  If a PMC has been engaged to provide PM services, we recommend that the OO and the PMC should maintain close communication and that the application should be made by the PMC.

The PMSA will, on a case-by-case basis, take follow up actions and liaise with the PMC and the OO concerned in order to take into account the actual circumstances in considering the applications.  HAD reserves the right to make the final decisions in respect of such applications.

Yes.

No.  If a PMC or an OO has submitted an application for the ASPM earlier, HAD or the PMSA will liaise with the PMC or the OO concerned direct.  The PMC or the OO just needs to submit the reply slip and/or supplementary information as instructed.

Option 1

For an estate/a building in which all the “parts” are managed by the same PMC, we recommend that the application should be made by the PMC as it normally has ready access to the particulars of frontline cleansing and security workers.

In this case, the cap of the headcounts for the Anti-epidemic Hardship Allowance for the estate/building is the sum of the cap of the headcounts for all the “parts” of the estate/building;

Option 2

The OCs can nominate one of them through resolutions passed by their Management Committees (MCs) to make an application for the estate/building.

Similarly, the cap of the headcounts for the Anti-epidemic Hardship Allowance for the estate/building is the sum of the cap of the headcounts for all the “parts” of the estate/building; or

Option 3

The PMC(s)/OC(s) of the estate/building can make separate applications for their respective “parts”.

In this case, the cap of the headcounts for the Anti-epidemic Hardship Allowance will be calculated separately for various “parts” of the estate/building.

Under the Enhanced ASPM, if the Applicant is an OO, the Applicant should attach to the application a document (e.g. a copy of meeting minutes) bearing the seal or chop of the OO and signed by the Responsible Person to prove that the application is made as resolved by the OO.  In case the Applicant is an OC, generally speaking, it must be proved that the application has been resolved by the MC.

In order to facilitate applications made by OCs and expedite the disbursement of the subsidy, if the MC cannot convene a meeting for various reasons and has to resort to approving the application by a “written resolution” (e.g. with more than half of the MC members signing to support the application), the PMSA will consider and follow up the case on an individual basis to enhance flexibility.

The worker concerned will be granted the allowance for the month(s) of employment.  For details, please refer to Example 1 of the Guidance Notes.

Scenario 1

If the PMC or the OO has engaged a replacement (the new member) for the worker whose employment has been terminated, an application may be made for the Anti-epidemic Hardship Allowance for the month(s) of employment of the new member.  The PMC or the OO shall submit the particulars of the frontline PM workers who have eventually received the allowance to the PMSA within three months or by 15 September (whichever is earlier) after receiving the allowance.  For details, please refer to paragraphs 38 to 40 of the Guidance Notes.

Scenario 2

If the PMC or the OO has not engaged a replacement for the worker whose employment has been terminated, resulting in the actual amount of Anti-epidemic Hardship Allowance disbursed to frontline PM workers being less than the amount of allowance granted, the Applicant (i.e. the PMC or the OO) shall give notification in a way specified by HAD and/or the PMSA as soon as practicable.  HAD and/or the PMSA will issue the “Notice of Balance Repayment” and the Applicant shall repay the balance in full within one month from the issue date of the notice.  For details, please refer to paragraphs 38 to 40 of the Guidance Notes.

The Applicant may complete the application form based on the estimated manpower arrangement.

If additional frontline cleansing/security workers are engaged after submission of the application, and the number of workers including the additional staff does not exceed the cap of the headcounts for the Anti-epidemic Hardship Allowance, the Applicant should notify the PMSA (Telephone: 3696 1156/3696 1166 or Email: aspm@pmsahk.org.hk) as soon as practicable so that the PMSA can follow it up on a case-by-case basis.  HAD reserves the right to make the final decisions on adjusting the amount of subsidy.

Generally speaking, each frontline PM worker is entitled to no more than a monthly Anti-epidemic Hardship Allowance of $1,000.  Under exceptional circumstances, consideration may be given by the PMSA on a case-by-case basis.

Generally speaking, each frontline PM worker is entitled to no more than a monthly Anti-epidemic Hardship Allowance of $1,000.  Under exceptional circumstances, consideration may be given by the PMSA on a case-by-case basis.

To speed up the approval process, the Applicant is advised to co-ordinate with the worker concerned and allow the worker to choose the property for submitting the application form.

No.  The Applicant may make an application based on the actual manpower arrangement.

No.  The Anti-epidemic Cleansing Subsidy shall be used for subsidising the payment for heightened cleansing efforts for the building and/or shopping mall (such as procurement of cleansing products and protective kits) to benefit the owners, tenants and service users of the property.

Generally speaking, the PMSA will disburse the Anti-epidemic Hardship Allowance and the Anti-epidemic Cleansing Subsidy for the subsidised period to the Applicant on a one-off basis.  If the property has been granted the Anti-epidemic Hardship Allowance and the Anti-epidemic Cleansing Subsidy for February to May, the allowance and subsidy for the remaining months of June to August will be disbursed on a one-off basis.

The PMSA will disburse the subsidy to the Applicant (i.e. the PMC or the OO).  The Applicant may disburse the subsidy to the workers concerned in a way it considers the most appropriate (e.g. disbursing to frontline PM workers through the cleansing or security contractors, provided that the frontline PM workers will acknowledge receipt in the forms prescribed by the PMSA.)

No.  As regards the Anti-epidemic Hardship Allowance, each frontline PM worker counted or benefitted shall be disbursed a monthly allowance of $1,000.  If the number of frontline PM workers exceeds the cap, the Applicant (i.e. the PMC or the OO) is encouraged to top up the Anti-epidemic Hardship Allowance for the worker(s) not covered.

The PMSA uploads the relevant information about the applications for properties which have been granted the subsidy approval, including the name and address of the property, and the name of PMC/OO, to the dedicated website of the ASPM, and provides updates from time to time for public inspection.

The allowance concerned is not regarded as “relevant income” of the MPF and shall not be counted in the calculation of MPF contribution.

No.  The Applicant shall undertake that the subsidy is only used for the disbursement of the Anti-epidemic Hardship Allowance, which shall not in any way be used to reduce the wages and benefits payable to any of the frontline PM workers concerned under the Employment Ordinance (Cap. 57) and/or contracts of employment during the subsidised period.

In pursuant to the Exemption from Salaries Tax and Profits Tax (Anti-epidemic Fund) Order, eligible persons who receive the Anti-epidemic Hardship Allowance and the Anti-epidemic Cleansing Subsidy are exempt from the payment of salaries tax and profits tax in respect of the allowance and subsidy.  Details are as follows:

Salaries tax

Employees do not need to report the exempted amount in their tax returns.  If the employer has reported the amount concerned as employees’ income in the Employer’s Return submitted before, the employer is required to file a revised Employer’s Return for the employees concerned.

Profits tax

The PMC or the OO which receives the Anti-epidemic Cleansing Subsidy can exclude the exempted amount when compiling the Profits Tax Computation (for calculating the Assessable Profits for its business).  If the PMC or the OO has submitted a tax return in which the amount concerned is included in the Assessable Profits, a written request can be made to the Inland Revenue Department for amendment of the relevant information.