Before recording extra work, identify the day.

Case 1: an ordinary recorded rest day

The Labour Department distinguishes voluntary rest-day work from compelled work and says whether rest days are paid depends on the agreed terms. A rest day cannot simply double as a statutory holiday.

Source: Labour Department: rest day questions and answers

Write down the agreement, not a guessed rate

For an illustrative ordinary rest day, record the scheduled rest date, what work actually happened and the agreed extra amount, if any. Keep any changed rest arrangement and replacement date linked.

An agreed HK$300 extra is an example of a household agreement. It does not establish a statutory daily wage or answer a holiday-pay question. The ordinary monthly salary and this extra remain separately described.

Case 2: work on a statutory holiday

For example, 1 October 2026 is a statutory holiday. Labelling work that day “extra work” does not change the date’s classification. Keep the statutory holiday work record and the outstanding arrangement visible.

The Labour Department prohibits replacing a statutory holiday with cash. Follow its notice and replacement rules when reviewing the arrangement; the amount entered in payroll cannot close that review.

Source: Labour Department: statutory holidays for 2026Labour Department: statutory holiday questions and answers

Case 3: the planned replacement date is also worked

Suppose a replacement day off was booked, but the helper actually worked that day. A calendar booking should not be treated as a completed day off. Retain the planned date and actual work, and reopen the unresolved arrangement.

If annual leave is entered on a recorded replacement holiday or changed rest day, review the overlap before consuming annual leave. The question is what the day actually represents, not which label is most convenient for the total.

A note that will still make sense next month

Use one linked chain: original holiday or rest date, actual work, agreed payment description, notice or agreement evidence, proposed replacement and actual replacement outcome. A payment and a day off are separate events.

Do not mark a statutory obligation discharged solely because a replacement was scheduled or an extra amount was approved. The pilot leaves these arrangements under explicit review.