# EDGAR Filing Document

**Accession Number:** 0001905920
**File Stem:** 0001213900-26-064743
**Filing Date:** 2026-6
**Character Count:** 39223
**Document Hash:** e5b0aed37ae34ea1b8dcd0d5f1ceac39
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-064743.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001213900-26-064743

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260603

**DATE AS OF CHANGE**: 20260603

**EFFECTIVENESS DATE**: 20260603

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Galaxy Payroll Group Ltd
- **CENTRAL INDEX KEY:** 0001905920
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296461
- **FILM NUMBER:** 261061026

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 25/F, OVEST, 77 WING LOK STREET
- **STREET 2:** SHEUNG WAN
- **CITY:** HONG KONG
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 85231052622

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 25/F, OVEST, 77 WING LOK STREET
- **STREET 2:** SHEUNG WAN
- **CITY:** HONG KONG
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000

**As filed with the Securities and Exchange Commission on June 3, 2026**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**GALAXY PAYROLL GROUP LIMITED**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| British Virgin Islands | **N/A** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**25<sup>th</sup> Floor, Ovest**

**77 Wing Lok Street**

**Sheung Wan, Hong Kong**

(Address, including zip code, of registrant's principal executive offices)

**GALAXY PAYROLL GROUP LIMITED**

**2025 STOCK INCENTIVE PLAN** 

**(INCLUDING THE AMENDMENT NO. 1)** 

(Full title of the plan)

**Puglisi & Associates**

**850 Library Avenue, Suite 204<br> Newark, DE 19711**

**Tel: 302-738-6680**

(Name, address, including zip code, and telephone number, including area code, of agent for service)

**Copy To:**

**Elizabeth Fei Chen, Esq.**

**Pryor Cashman LLP**

**7 Times Square**

**New York, New York 10036**

**(212) 421-4100**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☐ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 (this "Registration Statement") is being filed by Galaxy Payroll Group Limited (the "Registrant"), to register a total of 760,000 shares of its Class A ordinary shares, par value $0.00625 per share (the "Class A Ordinary Shares"), pursuant to the amendment No.1 (the "Amendment No. 1") to the Registrant's 2025 Long-Term Incentive Plan (collectively with the Amendment No.1, the "2025 Stock Incentive Plan"), together with such additional shares that may become issuable in accordance with the adjustment and anti-dilution provisions of the 2025 Stock Incentive Plan.

The Registrant will provide without charge to any person, upon written or oral request of such person, a copy of each document incorporated by reference in Item 3 of Part II of this Registration Statement, other than exhibits to such documents that are not specifically incorporated by reference, the other documents required to be delivered to eligible employees pursuant to Rule 428(b) under the Securities Act of 1933, as amended (the "Securities Act") and additional information about the 2025 Stock Incentive Plan.

Pursuant to Instruction E of Form S-8, the contents of our Form S-8 Registration Statement (File No. 333-285249) is hereby incorporated by reference and made a part of this Registration Statement.

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

**ITEM 1. PLAN INFORMATION\***

**ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION\***

\* Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be separately provided to the participants in the 2025 Stock Incentive Plan covered by this Registration Statement, as specified by Rule 428(b)(1) under the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE**

The following documents previously filed by the Registrant with the Securities and Exchange Commission (the "Commission") are incorporated herein by reference.

&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant's annual
report on [Form 20-F](http://www.sec.gov/ix?doc=/Archives/edgar/data/1905920/000121390025102144/ea0251167-20f_galaxy.htm) for the fiscal year ended June 30, 2025, originally filed with the Commission on October
24, 2025 pursuant to Section 13(a) of the Securities Exchange Act of 1934 (the "Exchange Act");

&nbsp;&nbsp;&nbsp;&nbsp;(b) The description of the Registrant's
ordinary shares incorporated by reference in the Registrant's registration statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/1905920/000121390024077218/ea0214061-8a12b_galaxy.htm) (File No. 001-42269) filed with the Commission on September 10, 2024, including any amendment
and report subsequently filed for the purpose of updating that description; and

&nbsp;&nbsp;&nbsp;&nbsp;(c) The Registrant's Report
of Foreign Private Issuer on Form 6-K furnished to the SEC on [January](http://www.sec.gov/Archives/edgar/data/1905920/000121390026006699/ea0273755-6k_galaxy.htm) [22, 2026](http://www.sec.gov/Archives/edgar/data/1905920/000121390026006699/ea0273755-6k_galaxy.htm) , and [May](http://www.sec.gov/ix?doc=/Archives/edgar/data/1905920/000121390026055633/ea0285713-6k_galaxy.htm) [13, 2026](http://www.sec.gov/ix?doc=/Archives/edgar/data/1905920/000121390026055633/ea0285713-6k_galaxy.htm) .

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein, or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein, modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**ITEM 4. DESCRIPTION OF SECURITIES**

Not applicable.

**ITEM 5. INTEREST OF NAMED EXPERTS AND COUNSEL**

Not applicable.

**ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS**

British Virgin Islands law does not limit the extent to which a company's articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the British Virgin Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences or committing a crime. The Registrant's currently effective memorandum and articles of association provide that the Registrant shall indemnify its directors, secretary, officers and the personal representatives of the same (each an indemnified person) against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by such indemnified person, other than by reason of such indemnified person's own dishonesty, willful default or fraud, in or about the conduct of the Registrant's business or affairs (including as a result of any mistake of judgment) or in the execution or discharge of such indemnified person's duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by such indemnified person in defending (whether successfully or otherwise) any civil proceedings concerning the Registrant or its affairs in any court whether in the British Virgin Islands or elsewhere.

Pursuant to the indemnification agreements, the form of which was filed as Exhibit 10.2 to the Registrant's registration statement on Form F-1, as amended (File No. 333-269043), the Registrant has agreed to indemnify its directors and officers against certain liabilities and expenses incurred by such persons in connection with claims made by reason of their being such a director or officer.

Pursuant to the 2025 Stock Incentive Plan, the Registrant has agreed to indemnify its plan administrative committee members and other directors against certain liabilities and expenses incurred by such persons in connection with claims made by reason of any action or failure to act pursuant to the Plan.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED**

Not applicable.

**ITEM 8. EXHIBITS**

The Exhibits listed on the accompanying Exhibit Index are filed as a part of, or incorporated by reference into, this Registration Statement (See Exhibit Index below).

**ITEM 9. UNDERTAKINGS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned Registrant hereby
undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period
in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required
by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any
facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information
with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information
in the Registration Statement;

*provided, however,* that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining
any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned Registrant hereby
undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred 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.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit<br> Number** | **Description of Exhibit** |
| 3.1 | [Second Amended and Restated Memorandum of Association of the Registrant (incorporated herein by reference to Exhibit 3.1 to the registration statement on Form F-3 (File No. 333-294219), filed with the SEC on March 11, 2026)](https://www.sec.gov/Archives/edgar/data/1905920/000121390026026230/ea028093501ex3-1.htm?) |
| 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)](http://www.sec.gov/Archives/edgar/data/1905920/000121390023005691/ea172266ex4-1_galaxypayroll.htm) |
| 5.1\* | [Opinion of Ogier, British Virgin Islands counsel to the Registrant, regarding the validity of the Class A Ordinary Shares being registered](ea029331601ex5-1.htm) |
| 10.1\* | [Amendment No.1 to The 2025 Stock Incentive Plan](ea029331601ex10-1.htm) |
| 10.2 | [The 2025 Stock Incentive Plan (incorporated herein by reference to Exhibit 10.1 to the registration statement on Form S-8 (File No. 333-285249), filed with the SEC on February 26, 2025).](http://www.sec.gov/Archives/edgar/data/1905920/000121390025017296/ea023205401ex10-1_galaxy.htm) |
| 23.1\* | [Consent of Independent Registered Public Accounting Firm (Guangdong Prouden CPAs GP)](ea029331601ex23-1.htm) |
| 23.3\* | [Consent of Ogier (included in Exhibit 5.1)](ea029331601ex5-1.htm) |
| 24.1 | [Power of Attorney (included on the signature page to this Registration Statement)](#a_001) |
| 107\* | [Filing Fee Table](ea029331601ex-fee.htm) |

---

\* filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all 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 June 3, 2026.

---

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

---

**POWER OF ATTORNEY**

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 June 3, 2026.

---

| | |
|:---|:---|
| **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/ Wai Cheung Yeung* | Chief Financial Officer |
| Wai Cheung Yeung |  |
| */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 Liang Li |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933, the undersigned, the duly authorized representative in the United States of Galaxy Payroll Group Limited, has signed this registration statement or amendment thereto in Newark, Delaware on June 3, 2026.

---

| | |
|:---|:---|
| **Puglisi & Associates** | **Puglisi & Associates** |
| Authorized U.S. Representative | Authorized U.S. Representative |
| By: | */s/ Donald J. Puglisi* |
| Name: | Donald J. Puglisi |
| Title: | Managing Director on behalf of, <br> Puglisi & Associates |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ea029331601_ex5-1img1.jpg)

---

| | | |
|:---|:---|:---|
| **Galaxy Payroll Group Limited** | D: | **+852 3656 6054 / +852 3656 6010** |
| **Galaxy Payroll Group Limited** | E: | **nathan.powell@ogier.com / cecilia.li@ogier.com** |
| **Galaxy Payroll Group Limited** |  |  |
| **Galaxy Payroll Group Limited** | Reference: | NMP/CQL/512104.00011 |

---

3 June 2026

Dear Sirs

**Galaxy Payroll Group Limited** (the **Company**)

We have acted as British Virgin Islands counsel to the Company in connection with the Company's registration statement on Form S-8, including all amendments or supplements thereto (the **Form S-8**), as filed with the United States Securities and Exchange Commission (the **Commission**) under the United States Securities Act of 1933, as amended (the **Act**) on or about the date hereof. The Form S-8 relates to the Company's registration of 760,000 Class A ordinary shares each with a par value of US$0.00625 (the **ESOP Shares**) pursuant to the amendment No.1 (the **Amendment No. 1**) to the Company's 2025 Long-Term Incentive Plan (collectively with the Amendment No.1, the **2025 Stock Incentive Plan**), together with such additional shares that may become issuable in accordance with the adjustment and anti-dilution provisions of the 2025 Stock Incentive Plan.

Unless a contrary intention appears, all capitalised terms used in this opinion have the respective meanings set forth in the Documents (as defined below). A reference to a Schedule is a reference to a schedule to this opinion and the headings herein are for convenience only and do not affect the construction of this opinion.

1 Documents examined

For the purposes of giving this opinion, we have examined originals, copies, or drafts of the following documents: (the **Documents**):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the constitutional documents and public records of the Company obtained from the Registry of Corporate
Affairs in the British Virgin Islands (the **Registrar**) on 23 January 2025 (the **Company Registry Records**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the public information revealed from a search of the electronic records of the Civil Division and the
Commercial Division of the Registry of the High Court and of the Court of Appeal (Virgin Islands) Register, each from 1 January 2000,
as maintained on the Judicial Enforcement Management System (the **High Court Database**) by the Registry of the High Court of the
Virgin Islands on 23 January 2025 (the **Court Records**, and together the Company Registry Records, the **Public Records**);

---

| | | | |
|:---|:---|:---|:---|
| **Ogier**<br> Providing advice on British Virgin Islands, Cayman Islands and Guernsey laws<br>Floor 11 Central Tower<br> 28 Queen's Road Central<br> Central<br> Hong Kong<br>T +852 3656 6000<br> F +852 3656 6001<br> **ogier.com** | **Partners**<br> Nicholas Plowman<br> Nathan Powell<br> Anthony Oakes<br> Oliver Payne<br> Kate Hodson<br> David Nelson<br> Justin Davis<br> Joanne Collett<br> Dennis Li | Cecilia Li\*\*<br> Rachel Huang\*\*<br> Yuki Yan\*\*<br> Florence Chan\*<sup>‡</sup><br> Richard Bennett\*\*<sup>‡</sup><br> James Bergstrom<sup>‡</sup><br> Marcus Leese<sup>‡</sup><br>| \* admitted in New Zealand<br> \*\* admitted in England and Wales<br> <sup>‡</sup> not ordinarily resident in Hong Kong |

---

Page **2** of **5**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the Company Registry Records and the Court Records each as updated by update searches on 2 June 2026 (the
Company Registry Records and the Court Records together, and as updated, the **Public Records**) including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the second amended and restated memorandum and articles of association of the Company adopted on 9 September
2025 (the **Memorandum and Articles**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) a certificate of incumbency in respect of the Company dated 2 June 2026 (the **Certificate of Incumbency**)
issued by the registered agent of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) a certificate of good standing in respect of the Company issued by the Registrar on 1 June 2026 (the **Certificate of Good Standing**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) a copy of the register of directors of the Company dated 3 April 2025 (the **Register**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) a copy of the unanimous written resolutions of the board of directors of the Company dated 20 May 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) a copy of the 2025 Stock Incentive Plan; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the Form S-8.

2 Assumptions

In giving this opinion we have relied upon the assumptions set forth in this paragraph 2 without having carried out any independent investigation or verification in respect of those assumptions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) all original documents examined by us are authentic and complete;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) all copy documents examined by us (whether in facsimile, electronic or other form) conform to the originals
and those originals are authentic and complete;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) all signatures, seals, dates, stamps and markings (whether on original or copy documents) are genuine;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) each of the Certificate of Incumbency, the Certificate of Good Standing, the Register and the 2025 Stock
Incentive Plan is accurate and complete as at the date of this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) neither the directors and shareholders of the Company have taken any steps to wind up the Company or to
appoint a liquidator of the Company and no receiver has been appointed over any of the Company's property or assets; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) there is nothing under any law, other than the British Virgin Islands, that would or might affect the
opinions expressed herein.

Page **3** of **5**

---

| | |
|:---|:---|
| 3 | Opinions |

---

On the basis of the examinations and assumptions referred to above and subject to the limitations and qualifications set forth in paragraph 4 below, we are of the opinion that:

**Corporate status**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Company is a company duly incorporated with limited liability under the BVI Business Companies Act,
2004 (the **BCA**) on 26 August 2021 and is validly existing and in good standing under the laws of the British Virgin Islands.

**Share capital**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Based solely on the Memorandum and Articles, the Company is authorised to issue an unlimited number of
ordinary shares each with a par value of US$0.00625 divided into (i) an unlimited number of Class A ordinary shares each with a par value
of US$0.00625 and (ii) an unlimited number of Class B ordinary shares each with a par value of US$0.00625.

**Valid Issuance of ESOP Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The ESOP Shares to be issued under the 2025 Stock Incentive Plan have been duly authorised by all necessary
corporate actions of the Company under the Memorandum and Articles and, upon the issuance and delivery of the ESOP Shares in accordance
with the Memorandum and Articles, any compensation committee resolution of the Company in respect of the 2025 Stock Incentive Plan and
the terms of the 2025 Stock Incentive Plan and once consideration is fully paid per share in accordance with the 2025 Stock Incentive
Plan to the Company, the ESOP Shares will be duly authorized, validly issued, fully paid and non-assessable. Once the register of members
of the Company has been updated to reflect the issuance of the ESOP Shares, the shareholders recorded in the register of members of the
Company will be deemed to have legal title to the shares of the Company set out against their respective name.

4 Limitations and Qualifications

4.1 We offer no opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) as to any laws other than the laws of the British Virgin Islands, and we have not, for the purposes of
this opinion, made any investigation of the laws of any other jurisdiction, and we express no opinion as to the meaning, validity, or
effect of references in the 2025 Stock Incentive Plan to statutes, rules, regulations, codes or judicial authority of any jurisdiction
other than the British Virgin Islands; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) except to the extent that this opinion expressly provides otherwise, as to the commercial terms of, or
the validity, enforceability or effect of the Form S-8, the accuracy of representations, the fulfilment of warranties or conditions, the
occurrence of events of default or terminating events or the existence of any conflicts or inconsistencies among the Form S-8 and any
other agreements into which the Company may have entered or any other documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2 Under the BCA an annual fee must be paid in respect of the Company to the Registry of Corporate Affairs
in the British Virgin Islands. Failure to pay the annual fees by the relevant due date will render the Company liable to a penalty fee
in addition to the amount of the outstanding fees. If the license fee remains unpaid from the due date, the Company will be liable to
be struck off the Register of Companies.

Page **4** of **5**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.3 For the purposes of this opinion "in good standing" means only that as of the date of this opinion
the Company is up-to-date with the payment of its annual fee to the Registry of Corporate Affairs under the BCA. We have made no enquiries
into the Company's good standing with respect to any filings or payment of fees, or both, that it may be required to make under the laws
of the British Virgin Islands other than the BCA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.4 The Public Records and our searches thereof may not reveal the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) in the case of the Company Registry Records, details of matters which have not been lodged for registration
or have been lodged for registration but not actually registered at the time of our search;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) in the case of the Court Records, details of proceedings which have been filed but not actually entered
in the High Court Database at the time of our search;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) whether an application for the appointment of a liquidator or a receiver has been presented to the High
Court of the British Virgin Islands or whether a liquidator or a receiver has been appointed out of court, or whether any out of court
dissolution, reconstruction or reorganisation of the Company has been commenced; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) any originating process (including an application to appoint a liquidator) in respect of the Company in
circumstances where the High Court of the British Virgin Islands has prior to the issuance of such process ordered that such process upon
issuance be anonymised (whether on a temporary basis or otherwise),

and the following points should also be noted:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the Court Records reflect the information accessible remotely on the High Court Database, we have not
conducted a separate search of the underlying Civil Cause Book (the **Civil Cause Book**) or the Commercial Cause Book (the **Commercial Cause Book**) at the Registry of the High Court of the British Virgin Islands. Although the High Court Database should reflect the content
of the Civil Cause Book and the Commercial Cause Book, neither the High Court Database nor the Civil Cause Book or Commercial Cause Book
is updated every day, and for that reason neither facility can be relied upon to reveal whether or not a particular entity is a party
to litigation in the British Virgin Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) the High Court Database is not updated if third parties or noticed parties are added to or removed from
the proceedings after their commencement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) while it is a requirement under Section 118 of the Insolvency Act (Revised) that notice of the appointment
of a receiver be registered with the Registry of Corporate Affairs, however, it should be noted that failure to file a notice of appointment
of a receiver does not invalidate the receivership but gives rise to penalties on the part of the receiver.

Page **5** of **5**

5 Governing law of this opinion

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 This opinion is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) governed by, and shall be construed in accordance with, the laws of the British Virgin Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) limited to the matters expressly stated in it; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) confined to, and given on the basis of, the laws and practice in the British Virgin Islands at the date
of this opinion.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2 Unless otherwise indicated, a reference to any specific British Virgin Islands legislation is a reference
to that legislation as amended to, and as in force at, the date of this opinion.

---

| | |
|:---|:---|
| 6 | Reliance |

---

We hereby consent to the filing of this opinion letter as Exhibit 5.1 and Exhibit 23.3 to the Form S-8. In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under section 7 of the Act, or the rules and regulations of the Commission thereunder.

This opinion may be used only in connection with the Form S-8 while the 2025 Stock Incentive Plan is effective.

Yours faithfully

**/s/ Ogier**

**Ogier**

## Exhibit 10.1

**Exhibit 10.1**

**Amendment No. 1 to**

**2025 STOCK INCENTIVE PLAN**

**OF GALAXY PAYROLL GROUP LIMITED**

Galaxy Payroll Group Limited (the "Company") previously approved and adopted the 2025 Stock Incentive Plan (the "Plan") to enhance the Company's and its affiliates' ability to attract and retain highly qualified officers, directors, key employees and other persons, and to motivate such officers, directors, key employees and other persons to serve the Company and its affiliates and to expend maximum effort to improve the business results and earnings of the Company. By this Amendment, the Company desires to update the definition of "Shares" and amend the Plan to increase<sup>1</sup> the number of shares available under the Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Capitalized terms used but not otherwise defined herein shall
have the respective meanings assigned to such terms in the Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The effective date of this Amendment to the Plan shall be
May 20, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Section 2(y) of the Plan is amended and restated in its entirety
as follows:

"**Share**" means the Company's Class A ordinary shares, par value $0.00625 per share.<sup>2</sup>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Section 3(a) of the Plan is amended and restated in its entirety
as follows:

"The Shares to be issued pursuant to the Awards under this Plan shall be authorized, but unissued, or reacquired Shares. Subject to the provisions of Section 9 below, the maximum aggregate number of Shares that may be issued pursuant to all Awards is 1,120,250 Shares (proportionally adjusted to reflect any share dividends, share splits, or similar transactions)."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. This Amendment shall amend only the provisions of the Plan
as set forth herein. Those provisions of the Plan not expressly amended hereby shall be considered in full force and effect.

IN WITNESS WHEREOF, the Company has caused this Amendment No. 1 to be executed by its duly authorized representative on this May 20, 2026.

---

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

---

<sup>1</sup> Section 3(a) of the Plan contained "3,602,500" as the face number as of the date the Plan was initially adopted on February 26, 2025. As of the date of this Amendment No. 1, it equals to 360,250 Shares after the Company's 10:1 share consolidation effective September 8, 2025 (the "Reverse Stock Split").

<sup>2</sup> The amendments here are (i) updated the "ordinary shares" to "Class A ordinary shares" and "par value $0.000625" to "$0.00625" as a result of the Reverse Stock Split.

## Exhibit 23.1

**Exhibit 23.1**

<u>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT</u>

We consent to the incorporation by reference in this Registration Statement of Galaxy Payroll Group Limited on Form S-8 of our report dated October 24, 2025, with respect to our audits of the consolidated financial statements of Galaxy Payroll Group Limited as of June 30, 2024 and 2025 and for each of the three years in the period ended June 30, 2025, appearing in the Annual Report on Form 20-F of Galaxy Payroll Group Limited for the year ended June 30, 2025.

![](ea029331601_ex23-1img1.jpg)

Guangdong Prouden CPAs GP

**Guangzhou, China**

**June 3, 2026**

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Galaxy Payroll Group Limited**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Class A Ordinary Shares, $0.00625 par value per share | (1) | 457(a) | 760000 | $0.95 | $722000.00 | 0.0001381 | $99.71 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $722000.00 |  | 99.71 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $99.71 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall also cover any additional shares of Class A ordinary shares, par value $0.00625 per share (the "Class A Ordinary Shares") of Galaxy Payroll Group Limited (the "Company") that may become issuable by reason of any share split, share dividend, recapitalization or other similar transaction effected without the Company's receipt of consideration which results in an increase in the number of the outstanding shares of Class A Ordinary Shares. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) under the Securities Act of 1933, as amended, based on the average of the high and low prices of the Company's Class A Ordinary Shares on May 27, 2026.