Working Family Allowance Calculator Hong Kong 2026

What Is the Hong Kong Working Family Allowance?

The Working Family Allowance (WFA, formerly known as Low-Income Working Family Allowance — LIFA) is a Hong Kong government cash subsidy for low-to-middle-income working families. It supplements household income and supports children's development through both household-level and per-child grants. Administered by the Working Family Allowance Office, it has three tiers — basic, medium, and higher — based on household working hours and income (source: Working Family Allowance Office).

To qualify in 2026, a household must: (1) have at least one working member with combined household working hours of 144+ per month (basic allowance), 168+ (medium), or 192+ (higher); (2) household monthly income must be at or below the income limit for household size (e.g., HK$22,800 for 2-person household, HK$28,800 for 4-person, in 2026); (3) household liquid assets must be below the asset limit (HK$300,000+ depending on size, with the under-65 / disabled adjustment); (4) NOT be currently receiving CSSA (Comprehensive Social Security Assistance); (5) be Hong Kong residents.

2026 Allowance Rates

The 2026 monthly rates (effective 1 April 2025, indexed annually for cost-of-living) are approximately: Basic — household HK$1,000 + per-child HK$1,400; Medium — HK$1,250 household + HK$1,750 per child; Higher — HK$1,500 household + HK$2,100 per child. A 4-person household with 2 children at the higher tier receives HK$1,500 + 2 × HK$2,100 = HK$5,700/month, or HK$68,400 annually. Rates are reviewed each April; the 1 April 2026 review may push amounts up by 4-6% reflecting CPI growth.

The income and asset limits scale with household size. For 2026: 2-person — income HK$22,800/month, assets HK$284,000; 3-person — HK$26,400/month, HK$343,000; 4-person — HK$28,800/month, HK$378,000; 5-person — HK$32,500/month, HK$411,000; 6-person — HK$35,800/month, HK$444,000. These limits are reviewed annually.

How to Apply and What Documents to Prepare

Apply online via the WFA e-service at wfsfaa.gov.hk or by post using Form WFAO1. Required documents: (1) HKID copies for all household members; (2) Three months of pay slips for each working adult; (3) Bank statements for the past three months (to verify assets); (4) Property/lease documents; (5) Marriage and birth certificates for children. The WFA Office processes applications within 6-8 weeks; approved cases are paid retroactively to the application month.

Worked example 2026: A 4-person household (parents + 2 children aged 8 and 12) with one parent earning HK$15,000/month and the other earning HK$8,000/month — total HK$23,000/month, below the 4-person income limit. Combined working hours: 200/month — qualifies for higher tier. Liquid assets HK$200,000, below the HK$378,000 limit. Not receiving CSSA. WFA = HK$1,500 (household) + 2 × HK$2,100 (per child) = HK$5,700/month or HK$68,400/year, paid monthly.

Common Mistakes and Coordination With Other Schemes

(1) Confusing WFA with CSSA — WFA is for working families above the CSSA threshold; you cannot receive both simultaneously. (2) Asset valuation errors — declared assets must include all bank accounts, cash, listed stocks (current market value), and gold/jewellery above HK$10,000. Property occupied as primary residence is excluded. (3) Working hours documentation — keep payslips showing actual hours worked; "estimated" hours can delay processing. (4) Children turning 21 — per-child allowance ends the month the child turns 21, regardless of whether still in education.

For other Hong Kong tools, see our salaries tax calculator, profits tax calculator, MPF 2026 prescribed savings rate, and dependent parent allowance.

Last updated April 2026. Estimates only — confirm current rates and income/asset limits with the Working Family Allowance Office. Sources: WFSFAA Hong Kong, gov.hk.