MPF System

Mandatory Contributions

Mandatory contributions made for an employee are fully and immediately vested in the employee once they are paid into his/her MPF account. Any investment return derived from the mandatory contributions is also fully and immediately vested in that employee.
Different Ways of Making Contributions


MPF trustees provide employers and SEPs with various methods (e.g. by cheque, autopay) to make contributions. The eMPF Platform provides different channels to submit remittance statements.

 

When making contributions, employers and SEPs should avoid their payment being considered late or default.

 



MPF tips: Do not make contributions via intermediaries
Employers and SEPs should make the payment of contributions directly to the eMPF Platform and avoid paying contributions through MPF intermediaries. Communications between employers or SEPs and MPF intermediaries will not be accepted as evidence for payment of contributions.