Galaxy Payroll Group is a Hong Kong-based payroll outsourcing and employer-of-record (EOR) services provider serving multinational companies operating across Asia, primarily in Hong Kong and China, with additional coverage in Taiwan, Macau, Japan, Australia, and other Asian markets. Galaxy Payroll serves two types of customers: global HR service providers ("channels") that engage Galaxy Payroll to handle in-country payroll for their clients, and multinational companies that engage Galaxy Payroll directly ("end-users"). Galaxy Payroll offers two core services. First, payroll outsourcing, where Galaxy Payroll administers payroll on behalf of clients — computing salaries, managing statutory deductions, arranging employee payments, and filing tax returns. Second, EOR services, where Galaxy Payroll acts as the legal employer for workers sourced by the end-user, handling all employment, payroll, and compliance obligations before seconding the worker back to the client. Payroll outsourcing fees are charged at a fixed rate per employee per month; EOR fees are charged as a percentage of each seconded employee's total remuneration. For China operations, Galaxy Payroll subcontracts a portion of service delivery to in-country partners. Galaxy Payroll's growth strategy focuses on expanding its China client base, growing direct end-user relationships to reduce dependence on channel intermediaries, and building out its internal IT infrastructure. Galaxy Payroll is a small company with roughly 31 employees operating out of offices in Hong Kong and Shenzhen.