
MPF System
Voluntary Contributions / Tax Deductible Voluntary Contributions (TVC)
Voluntary contribution arrangements
Unlike mandatory contributions, voluntary contribution arrangements are set out in the governing rules of the MPF scheme rather than the MPF legislation. Such arrangements include:
- minimum contribution amount
- vesting scale
- transfer
- withdrawal conditions
For details, please contact your trustees.
Maximum tax deductible limit under profits tax
Both mandatory and voluntary contributions made by employers are tax deductible under profits tax, with a maximum amount not exceeding 15% of the employees’ total annual emoluments.