Company: GLXG
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001213900-25-102144
Chunk: 122

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-10-24
Form: 20-F
Item: Item 4
Chunk 122
---
purpose of obtaining the tax preferential.

LAWS AND REGULATIONS RELATING TO OUR BUSINESS
IN MACAU

The following sets forth
the most significant aspects of Macau Law relating to our business operations in Macau.

Laws and regulations regarding development
and promotion of human resources system platform and human resources training

Labor Laws

The Macau Labor Relations
Law of 2008 establishes the general regime of labor relations, containing various rules concerning employment contracts that range from,
but are not limited to, general principles applicable to employment relationships, duties and obligations of the employer and the employee,
probation period, employment contract requirements, employment contract for a fixed period, working hours, overtime, weekly time-off,
annual leave, and compensation in case of contract termination without justifiable cause. The regulatory authority in charge of monitoring
compliance with the labor, safety and insurance regime is the Labor Department, in general.

Regarding the employment
of foreign labor, it is important to note that non-residents of Macau are generally not permitted to work unless a proper work permit
has been obtained. The employment of such workers is subject to strict regulations included in Law no. 21/2009, which sets forth the terms
for granting and renewing work permits for non-resident workers, determines measures to ensure the equal treatment of Macau resident and
non-resident workers and establishes minimum contract terms and limits on the duration of employment contracts with non-resident employees.

Personal Data Protection

The processing of personal
data in Macau is subject to the stipulations of the Personal Data Protection Act (the “ PDPA”). Processing of personal data
is defined as “any operation or set of operations which is performed upon personal data, whether or not by automatic means, such
as collection, recording, organization, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission, dissemination
or otherwise making available, alignment or combination, blocking, erasure or destruction”.

Also, the PDPA provides
that the processing of personal data may only be carried out if the data subject has given their unequivocal consent, or if the processing
is necessary to the execution of contracts or contracts in which the data subject is a party or prior to the formation of the contract
or declaration of negotiation will be made at his request, to the compliance with legal obligation to which the controller is subject,
among others.

Further, in accordance with
the PDPA, any processing of personal data wholly or partly by automatic means is generally subject to