MPF Arrangements for Employees Working Overseas

Today, many Hong Kong employees (of Hong Kong companies) are living and/or working on the Mainland. The guiding principle for MPF coverage is that the Ordinance is intended to cover only those employees who are employed in or from Hong Kong.

Broadly speaking, a Hong Kong resident employed from Hong Kong to work overseas for a limited period by a company engaging in business in Hong Kong is sufficiently connected to Hong Kong, and therefore the employer has to enrol the employee in an MPF scheme and make MPF contributions for him/her.

Likewise, a person who is employed in Hong Kong, but who is working outside Hong Kong on a temporary basis is also covered by the MPF System.