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For employer in the construction and catering industries

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Issuing Monthly Pay-records


Each month, after remitting contributions to their trustee, employers should also provide each employee with a monthly pay-record within seven working days. The information required to be shown in this written record includes:

  • the amount of the employee’s relevant income;
  • the amounts of both employer’s and employee’s mandatory contributions;
  • the amounts of both employer’s and employee’s voluntary contributions, if any; and
  • the date on which contributions were paid to the trustee.

If you are an employer in the construction or catering industry, please click here for more information on arrangements for issuing monthly pay-records to casual employees under Industry Schemes.

Below is a sample of a monthly pay-record for your reference.

Monthly_Pay Record
Monthly pay-record of employee
Employer Name: XXX Company
Employee Name: Chan XXX HKID / Passport: A123456(7)
Payroll Period: from: 01-01-2012 to:31-01-2012
Pay Method:Cheque Pay Date: 01-02-2012
Payroll Details
INCOME Amount DEDUCTIONS Amount
Basic Salary: 10,000.00 MPF Employee Mandatory Contributions: 500.00
Other Income: 0.00 MPF Employee Voluntary Contributions: 0.00
Total Income: 10,000.00 Total Deductions: 500.00
  Net Pay: 9,500.00
MPF Contributions Details
  Employer Contributions Employee Contributions Total Contributions
Mandatory Contributions: 500.00 500.00 1,000.00
Voluntary Contributions: 0.00 0.00 0.00
Contribution Date: 01-02-2012

* All information provided above is for illustration purpose only.


To save administrative costs, some employers may choose to include the above required information in the pay-slips that they provide to their employees. As long as the information is complete, this arrangement is perfectly fine as the monthly pay-record does not necessarily have to be a separate document.

An employer who fails to provide his employee with a monthly pay-record is liable to a maximum fine of $50,000.

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