Information Centre



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1. My son and daughter are helping me run my family business. Do I need to enrol them in an MPF scheme?
If you are a sole-proprietor or a business partner and the family members you employed live with you, you are not required to enrol them in an MPF scheme. However, if they do not live at the same address as you, you are required to enrol them in an MPF scheme unless they are exempt persons.
2. I run a business in the Mainland. Do I need to enrol my employees who are employed and work in the Mainland in an MPF scheme?
You are not required to enrol Mainland employees in an MPF scheme. The MPF System is intended to provide retirement benefits only to the workforce in Hong Kong.
3. I employ a maid for domestic work. Do I need to enrol her in an MPF scheme?
Employees who provide domestic services in the employer's residence are exempt persons and are not required to join an MPF scheme.
4. I have hired employees with working visas to work for me in Hong Kong. Do I need to enrol them in an MPF scheme?
If the employees are either members of a retirement scheme of a place outside Hong Kong or are given the permission to remain in Hong Kong for 13 months or less, they are exempt from joining an MPF scheme. 
5. My company has an employee who was initially granted a work visa to stay in Hong Kong for 9 months, but was subsequently allowed to extend the stay for another 6 months. Do I need to enrol this expatriate in an MPF scheme?
Assuming your employee is not covered by any retirement scheme of a place outside Hong Kong,  as the original period (9 months) and the extended period (6 months) together exceed 13 months, the employee ceases to be exempt starting from the first day after the end of the 13th month. Therefore, you need to enrol the employee in an MPF scheme within 60 days from the end of the 13th month. 
6. Last year, my company hired an employee who held an Immigration Arrangements for Non-local Graduates (IANG) visa. His original IANG visa is valid for one year. Our company is now applying to renew his visa with the Immigration Department. Is it necessary to enrol him in an MPF scheme? 
Unless the employee is a member of a retirement scheme of a place outside Hong Kong, if the employee’s IANG visa is renewed bringing the total period of stay in Hong Kong exceed 13 months, the employer is required to enrol the employee in an MPF scheme within 60 days after the end of the 13th month and make contributions. 
7. My employee with working visa is a member of a retirement scheme outside Hong Kong. Does that scheme have to be approved or recognized by MPFA in order that the employee can be exempt from joining MPF scheme?
No. There is no requirement for that retirement scheme outside Hong Kong to be approved by, recognized by, or registered with MPFA. 
8. I am a hawker and employ several employees. Does the MPF system apply to me?

Self-employed hawkers, as defined by the Public Health and Municipal Services Ordinance, are exempt from joining any MPF scheme.


However, if you have employees, you are required, in your capacity as an employer, enrol your employees in an MPF scheme and make contributions.

9. When a student participates in an internship program co-organized by a school and an external organization, does the relevant organization need to enrol the student in an MPF scheme?

If the student has reached age 18 and is employed as a regular employee for a continuous period of not less than 60 days, the relevant organization is required to enrol the student into an MPF scheme within the first 60 days of employment. (If the student is under 18 years old or an exempt person, the relevant organization does not need to enrol the student in an MPF scheme.) 


However, the above 60-day employment rule does not apply to students employed as casual employees in the construction or catering industries. Employers of these two industries are required to enrol the students in an MPF Industry Scheme or Master Trust Scheme and make contributions. 

Joining a Scheme and Administrative Duties

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1. As an employer, do I have the right to choose an MPF scheme?
Yes. the final decision on choosing which MPF ​​scheme rests with employers. However, you are encouraged to consult your employees when selecting an MPF scheme for them. You can also join more than one MPF scheme so that your employees can choose the scheme and fund that best suits their needs. 
2. What should I consider when choosing an MPF scheme?
Employers may first consult their employees on their priorities, and take into consideration of the following factors: 

  • types of funds available under each scheme;
  • fees and charges payable under the scheme; and
  • quality of customer service offered by the trustee of the scheme.

You can make use of the MPF Fund Platform and the Trustee Service Comparative Platform provided by MPFA to compare the investment objectives, fees, risks, and performance of funds under different schemes, and the services offered by trustees.
3. How do I know whether a scheme has been registered with MPFA and whether a trustee has been approved by MPFA?
Information on all registered MPF schemes and approved trustees can be found in the online registers.
4. If I am dissatisfied with the performance of the MPF scheme in which I have enrolled my employees, can I change schemes? What should I do?

Yes. You have the right to switch to another MPF scheme and transfer your employees' MPF to the new scheme. However, you are encouraged to communicate with your employees on your proposed arrangements well in advance. 


To start the transfer process, you should first submit a written application to the trustee of the new scheme. The new trustee will arrange with your existing trustee to complete the transfer. 

5. What documents will I receive after registering my company in an MPF scheme?
After the trustee has confirmed your company’s participation in the MPF scheme, the trustee will issue a notice of participation to your company.  The notice of participation will state the name of the scheme, the name and address of the trustee of the scheme, the name of the employer, and the issue of the notice. 
6. My company has moved to a new address. Do I need to notify MPFA?
No. You should contact your MPF trustee to update your company address.

MPF Arrangements for New Employees and Exiting Employees

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1. Do I need to apply to MPFA before enrolling my employees in a particular MPF scheme?
No matter if you participate in a Master Trust Scheme or an Industry Scheme, you do not need to apply to MPFA. Simply contact the trustee of the relevant MPF scheme to check out the enrolment procedures.
2. What is the deadline for enrolling a new employee in an MPF scheme?
Except for exempt persons, you should enrol full-time and part-time employees aged 18 to 64 in an MPF scheme within the first 60 days of employment. However, the 60-day employment rule does not apply to casual employees employed in the construction and catering industries.
3.  What should I pay attention to when opening an account for an employee?
Please ensure that the employee provides the following information in the enrolment form: 

  • Full name of employee;
  • HKID number;
  • date of birth;
  • contact information (address and telephone number);
  • choice of MPF funds, if any;
  • tax residency self-certification (i.e. declaration on whether the employee is a tax resident outside Hong Kong); and
  • employee’s signature. 


If employees fail to provide tax residency self-certification, their trustee will not be able to complete the account opening procedures. 


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

4. What should I do when my employee terminates employment?

Within 10 days after the last day of the calendar month in which the employee terminated employment, you must notify your trustee through a written notice or the remittance statement, stating the date on which the employment ceased. 


If you are an employer in the construction or catering industries and have enrolled your casual employees into an Industry Scheme, the above procedures of notifying the trustee are not required. 

Making Contributions

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1. My employee's monthly income is between the minimum and maximum relevant income levels, but it fluctuates from month to month. Does that mean my employee's mandatory contributions also fluctuate?
Yes. The amount of mandatory contributions is based on the employee's relevant income in a contribution period. If your employee's relevant income fluctuates but remains within the minimum and maximum relevant income levels, his mandatory contributions (5% of relevant income) will fluctuate correspondingly. It is the employer's responsibility to ensure the calculations of your employee's relevant income and mandatory contributions are accurate. 
2. I provide my employees with some non-monetary benefits, e.g. airline tickets. Do such benefits form part of my employees' "relevant income"?
No. Non-monetary benefits are not considered "relevant income".
3. Should compensation for a work-related injuries, paid under the Employees' Compensation Ordinance, be included as "relevant income"?
No. Periodical payment under the Employees' Compensation Ordinance is not regarded as "relevant income".
4. I recently terminated the employment of an employee and gave him payment in lieu of notice. Should the payment in lieu of notice be included as the employee's “relevant income”?
Payment in lieu of notice or redundancy payment made by an employer are compensations for the termination of employment or statutory payments, rather than consideration for services rendered. As such, they would not be included as relevant income for the calculation of mandatory contributions. Both employers and employees do not need to made mandatory contributions for these payments. 
5. What is a "contribution period"? How should I make contributions for each contribution period?

Generally, contribution period refers to the wage period. For regular employees who are paid on a monthly basis, the employer must make mandatory contributions for the employee on or before the 10th day of each month (the "contribution day"). 


Employers in the construction and catering industries who have enrolled their casual employees in Industry Schemes may choose to make mandatory contributions either on the next working day following the relevant pay day, or within 10 days after the end of the relevant contribution period. 


Note: The contribution day is not affected by the "pay day", i.e. whether the employer pays the employee at, before or after the end of the month is irrelevant.

6. If the contribution day is a Saturday, a public holiday or a gale/black rainstorm warning day, what should I do?
In the above-mentioned event, the contribution day will be extended to the next day which is not a Saturday, a public holiday or a gale/black rainstorm warning day. For example, if 10 January is a Saturday, the contribution day will be extended to 12 January (Monday). For the contribution day of each month in this year, please refer to the MPF Contributions Days Calendar.
7. The law only requires me to make mandatory contributions equal to 5% of my employees' income. Can I make additional contributions for my employees?
Yes. You are free to make voluntary contributions for your employees. You may contact your trustee regarding the rules governing voluntary contribution amount, payment methods, vesting and withdrawal of MPF derived from voluntary contributions.
8. I posted the cheque to the trustee on the contribution day. Why is my payment considered late?

Employers should allow sufficient mailing time to ensure that payment cheques and remittance statements are delivered to the trustee on or before the contribution day. Please note that the postmark date on the envelope will not be considered the date of payment.


There are other points-to-note on making contributions. Click here for more information.

9. I am required to provide a remittance statement when I pay mandatory contributions to my MPF trustee. What information should be included?
The remittance statement should include the following information for each employee:

  • the employee’s relevant income for the contribution period;
  • the employer’s mandatory contribution;
  • the employee’s mandatory contribution;
  • the employer’s voluntary contribution (if any); and
  • the employee’s voluntary contribution (if any).
10. How can trustees help employers in making MPF contributions and managing employee records?

Trustees can help by offering employers the option of using a remittance statement template. The template is sent out before the end of the contribution period, and shows the most recent information (such as relevant income and contributions details) received by the trustee for each relevant employee. Trustees will also clearly inform the employers how to contact the trustee if they fail to receive the template by the expected date, and how to amend the information on the template before returning it to the trustee as a completed remittance statement. 


In addition, some trustees provide additional services, such as:

  • an enquiry hotline;
  • monthly statements;
  • online access to transaction details and contribution information; and
  • payroll software to manage employee records and to facilitate the preparation and electronic submission of remittance statements.
11. Should I inform my employees about the amount of mandatory contributions made on their behalf?

Yes. Employers are required to provide every employee with monthly pay-records within seven working days after mandatory contributions are made. The pay-records should include:

  • the employee’s relevant income;
  • the employer and employee's contribution amounts, including both mandatory and voluntary contributions; and
  • the date that contributions were paid to the trustee.
12. What happens if I fail to make mandatory contributions for my employees?

Employers who fail to make mandatory contributions for employees on time are liable to a surcharge calculated at 5% of the amount of default contributions. The surcharge is fully vested in the employees’ MPF accounts. Employers should contact the trustee to enquire about the amount of surcharge and settle the default contributions and surcharge together as soon as possible, without waiting for the payment notice issued by MPFA.


In addition, a financial penalty of $5,000 or 10% of the default contributions (whichever is greater) may be imposed on defaulting employers. Prosecution may also be initiated against defaulting employers, with a maximum penalty of four years’ imprisonment and a fine of $450,000. 

Click here for more information.


Offsetting of Long Service Payments (LSP) and Severance Payments (SP)

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1. What is the offsetting of MPF?
The offsetting of MPF is the arrangement of offsetting LSP/SP with MPF contributions. Employers can offset the LSP/SP payable to their employees under the Employment Ordinance against the employer’s mandatory and voluntary contributions. 
2. Is the amount that an employer can use to offset LSP/SP the actual amount of contributions paid by the employer or the MPF derived from the employer's contributions?
It is the MPF derived from the employer’s contributions (i.e. the amount accumulated after investment).
3. Can voluntary contributions made by employers for their employees be used to offset LSP/SP paid to employees?
Yes. MPF derived from employers' contributions, including both mandatory and voluntary contributions made by employers for employees, can be used to offset LSP/SP. 
4. If an employer paid an amount of LSP/SP more than that is required under the Employment Ordinance, can the employer offset the amount in excess from the employee’s MPF account?
No. The maximum amount that the employer can be withdrawn from the employee’s MPF account is the amount of LSP/SP required to be paid under the Employment Ordinance. The amount paid in excess cannot be offset by MPF. 

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