Enforcement

1. Failure to enrol employees in an MPF scheme
   
   Apart from exempt persons, the employer fails to enrol full-time, part-time or short-term employees aged 18 to 64 into an MPF scheme within the first 60 days of their employment.
   
   
2. Failure to pay mandatory contributions to MPF trustees on time 
   
   The employer fails to pay contributions on or before the contribution day. For the contribution day of each month in the current year, please refer to the Contribution Days Calendar.
   
   
3. Providing false or misleading information to trustees*, eMPF Platform* or MPFA
   
   The employer provides false information, such as making false statements about an employee’s employment date and relevant income.
   
   
4. Failure to provide monthly pay-records to employees
   
   The employer fails to provide monthly pay-records to employees within seven working days after making contributions to MPF trustees.
   
   
5. Failure to notify MPF trustees in writing of an employee’s cessation of employment
   
   The employer fails to notify MPF trustees in writing of an employee’s cessation of employment on or before the contribution day of the following month.
   
   
6. Failure to notify trustees* in writing of updates on employer information
   
   The employer fails to notify trustees* in writing within 30 days of any changes in the following information:

• Name of the company participating in the MPF scheme
• Business address
• Telephone or fax number 
• Email address

* MPF trustees and their schemes will get onboard the eMPF Platform in sequence one by one. When the scheme has got onboard to the Platform, eMPF Company will utilize the eMPF Platform to perform the administration of the scheme, provide scheme administration services to employer, scheme member and self-employed person and handle the service instructions. From then on, employer, scheme member and self-employed person can manage your MPF on the eMPF Platform and should no longer submit service instructions to MPF trustee; the eMPF Platform will provide the relevant information and/or documents to you directly. Please visit eMPF Website (www.empf.org.hk) for the onboarding timeline of MPF scheme(s) and the relevant information.