Hong Kong residents who have established employment relationship with foreign employers or employers in Hong Kong, Macao and Taiwan and are assigned to the Mainland may not need to enroll in social security if they have not entered into any direct employment contract with employers in the Mainland. For the first category of Hong Kong residents, as Beijing has not issued any detailed regulations, employers have the discretion to decide whether they would enroll their Hong Kong employees in the social security scheme. Meanwhile, Hong Kong residents / employers should pay close attention to any updates of the relevant regulations and policies to be kept abreast of and comply with the relevant requirement.