Company: GLXG
Filing Date: 2025-02-26
Form Type: S-8
Source: 0001213900-25-017296
Chunk: 4

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-02-26
Form: S-8
Chunk 4
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 or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. |

<div align='center'>II-2

EXHIBIT INDEX</div>

| Exhibit 
 Number  |     | Description of Exhibit                                                                                                                                                                                                                                |
| 4.1     |     | The Amended and Restated Memorandum of Association of the Registrant (incorporated herein by reference to Exhibit 3.1 to the registration statement on Form F-1 (File No. 333-269043), as amended, initially filed with the SEC on December 28, 2022) |
| 4.2     |     | Registrant’s Specimen Certificate for Ordinary Shares (incorporated herein by reference to Exhibit 4.1 to the registration statement on Form F-1 (File No. 333-269043), as amended, initially filed with the SEC on December 28, 2022)                |
| 5.1     |     | Opinion of Ogier, British Virgin Islands counsel to the Registrant, regarding the validity of the ordinary shares being registered                                                                                                                    |
| 10.1    |     | The 2025 Stock Incentive Plan                                                                                                                                                                                                                         |
| 23.1    |     | Consent of Independent Registered Public                                                                                                                                                                                                              
 Accounting Firm (Marcum Asia CPAs LLP)                                                                                                                                                                                                                |
| 23.2    |     | Consent of Independent Registered Public Accounting Firm (Friedman                                                                                                                                                                                    
 LLP)                                                                                                                                                                                                                                                  |
| 23.3    |     | Consent of Ogier (included in Exhibit 5.1)                                                                                                                                                                                                            |
| 24.1    |     | Power of Attorney (included on the signature page to this Registration Statement)                                                                                                                                                                     |
| 107     |     | Filing Fee Table (filed herewith)                                                                                                                                                                                                                     |

<div align='center'>II-3

SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all