- MPFA
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MPF System
- Background
- Types of MPF Schemes
- MPF Coverage
- Enrolment and Termination
- Mandatory Contributions
- Voluntary Contributions / Tax Deductible Voluntary Contributions
- MPF Tax Matters
- MPF Account Management
- Withdrawal of MPF
- Arrangements for Offsetting Long Service Payment and Severance Payment
- Anniversaries of MPF System
- MPF Investment
- ORSO
- Supervision
- Enforcement
- eMPF Platform
ORSO
Features
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Employees
Contributions made by employees to ORSO schemes are tax-deductible, capped at $18,000 per annum.
Employers
Contributions made to ORSO schemes by employers for their employees are tax-deductible, capped at 15% of the employees’ total salary.
For more details and the latest information, visit the Inland Revenue Department website.
