Company: GLXG
Filing Date: 2025-02-26
Form Type: S-8
Source: 0001213900-25-017296
Chunk: 5

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-02-26
Form: S-8
Chunk 5
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 of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in Hong Kong, on February 26, 2025.

| Galaxy Payroll Group Limited |                         |
| By:                          | /s/ Wai Hong Lao        |
| Name:                        | Wai Hong Lao            |
| Title:                       | Chief Executive Officer |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL PERSONS BY THESE
PRESENTS, that each person whose signature appears below constitutes and appoints Wai Hong Lao as his or her true and lawful attorney-in-fact
and agent, with full power of substitution and re-substitution, for him or her and in his or her name, place and stead, in any and all
capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said
attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done
in connection therewith and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to
be done by virtue hereof.

Pursuant to the requirements
of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities set forth below
on February 26, 2025.

| Signature                |     | Title                                                    |
| /s/ Wai Hong Lao         |     | Executive Director, Chairman and Chief Executive Officer |
| Wai Hong Lao             |     |                                                          |
| /s/ Yiu Kong Kenneth But |     | Executive Director and Chief Operating Officer           |
| Yiu Kong Kenneth But     |     |                                                          |
| /s/ Kam Kong Lau         |     | Independent Director                                     |
| Kam Kong Lau             |     |                                                          |
| /s/ Ho Fu Billy Wong     |     | Independent Director                                     |
| Ho Fu Billy Wong         |     |                                                          |
| /s/ Xiao Liang Li        |     | Independent Director                                     |
| Xiao Li