Information Centre


Industry Schemes Employee

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1 Who is a "casual employee"?
A casual employee is a person aged 18 to 64 who is employed in the construction or catering industry, and is employed on a daily basis or for a fixed period of less than 60 days.
2 What are "Industry Schemes"?
Industry Schemes are MPF schemes specifically designed for the construction and catering industries that have high labour mobility and employ many casual employees on a daily basis. As long as the previous and new employers participate in the same Industry Scheme, casual employees do not need to switch schemes when changing jobs.
3 I am a construction worker employed to work at a construction site for two weeks. Am I covered by the MPF System?
Yes, casual employees in the construction and catering industries are covered by the MPF System. Even if you work at a construction site for one day, your employer is still required to make contributions for you.
4 I am a casual employee working in a restaurant and my employer participates in an Industry Scheme. My employer tells me that my contribution is not 5% of my income. Is this arrangement correct?
Yes. The method of calculating mandatory contributions based on 5% of relevant income is not applicable to casual employees participating in Industry Schemes. Contributions for casual employees is calculated according to the designated contribution scales. For more information, please click here.
5 Can casual employees enrol themselves in an Industry Scheme in advance?

Yes. Casual employees can open MPF accounts in advance in the two Industry Schemes. When a casual employee changes jobs, as long as the new employer participates in the same Industry Scheme, the employee does not need to open a new account. The employee can simply show the employer the "Casual Employee Card" of the Industry Scheme or provides the employer with the account number, the employer will be able to make contributions for the employee.


You can open a casual employee account via the online registration platforms of the trustees operating the Industry Schemes.

6. Why I have to declare my tax residency when opening an MPF account?

According to the requirements under Automatic Exchange of Financial Account Information (AEOI), all new MPF account holders are required to provide a tax residency self-certification (i.e. declaration on whether the account holder is a tax resident outside Hong Kong). Without the self-certification, trustees will not be able to complete the account opening procedures.


For details on AEOI, please visit the websites of the Hong Kong Trustee's Association and the Inland Revenue Department.