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Educational Messages

Employers and Employees – cases and scenarios

Landmark Cases

To protect the interests of scheme members, MPFA strictly enforces the requirements of the Mandatory Provident Fund Schemes Ordinance (MPFSO) (Chapter 485, Laws of Hong Kong). The MPFA takes enforcement action against offending employers as well as non-compliant scheme members.

This section sets out some actual enforcement cases that the MPFA has handled. The relevant legal requirements are illustrated by offences committed by some employers and scheme members. Employers and scheme members are advised to take note of the lessons of the cases so as to ensure that they comply with the law.

Case 1 :How come I have another employer?
Case 2 :Who is the employer?
Case 3 :What is genuine self-employment?
Case 4 :Do employers need to make MPF contributions for short-term contract staff?
Case 5 :Early withdrawal of accrued benefits on grounds of permanent departure from Hong Kong?

Police Magazine (in Cantonese)
This episode of “Police Magazine”, produced by Radio Television Hong Kong, alerts members of the public to syndicates who aid and abet scheme members to withdraw their MPF accrued benefits by making a false declaration of permanent departure from Hong Kong. This contravenes the Crimes Ordinance, and anyone convicted is subject to a penalty and up to two years’ imprisonment.

TV Drama Series on MPFA's Enforcement Actions (in Cantonese)
Co-produced by the MPFA and Radio Television Hong Kong, this five-episode TV drama series illustrates the common offences against MPF regulations. The series aims at enhancing scheme members' MPF knowledge and reminding employers not to defy the law.

How to be a smart scheme member?

Managing your MPF accounts

To prevent any unauthorized transactions in your MPF accounts, you should:

  • be proactive to review your MPF account and pay attention to any unusual account movement, such as withdrawals of accrued benefits.
  • be alert to suspicious telephone calls/emails requesting for your personal information and MPF account details etc.
  • safeguard your personal information such as MPF account user ID and login password.

Please contact your trustee for assistance when you have doubt in your MPF account activities.

If you are holding more than one personal accounts under different MPF schemes, you may make request to your trustee to consolidate your personal accounts so that you can manage your MPF funds better. However, please ensure that your trustee has processed your personal account consolidation request correctly and timely. You may refer to the following links for details:

Upon receiving the ABS issued by trustees, please check carefully the accuracy of your MPF account balances as shown in the ABS. Should you have identified any irregularities such as unauthorized fund transfer transaction, please make enquiry with your trustee immediately or report to the law enforcement agency as appropriate. Please refer to the following link for further information:


If you have made an instruction to change the investment mandate in an MPF scheme, please ensure your trustee has processed your instruction correctly and timely in order to protect your benefits.


Points to note when dealing via MPF intermediaries (MPFI)

When a subsidiary intermediary (SI) approaches a scheme member, the SI will first introduce himself/herself and the principal intermediary (PI) to which he/she is attaching with production of the name card. If a scheme member has doubt on the identity and the registration of the SI, the scheme member can check the registration records of the SI and PI in the following link:


Give instruction to MPFI in writing preferably (e.g. through WhatsApp, emails) in order to avoid unnecessary misunderstanding of the instruction and communications of the scheme member with the MPFI, as well as to provide proof in case the matter finally results in a complaint and dispute.

Before a scheme member decides to join any MPF scheme or invest in any constituent fund of a scheme, he/she must enquire the MPFI in order to sufficiently understand the features of the products such as the fees and charges, fund choice available, investment policies, types and levels of risks. Especially if a guaranteed fund is involved, the scheme member should learn about the guarantee period and the risks associated with the failure of a guarantor.

A scheme member should ask the SI to explain the contents and purposes of any forms and documents before signing on them. The SI should provide clear, accurate and sufficient information to the scheme member for the member’s decision making.

A scheme member may not be able to provide some MPF account information when completing the relevant MPF forms. However, the SI may still ask the scheme member to sign the forms that are incomplete or blank. The scheme member should refuse to sign the incomplete/blank forms since this is not in his/her best interests to do so and may give rise to unauthorized transfer or other disputes in the future.

A scheme member should ask the SI to provide all copies of the forms and documents signed by him/her as soon as practicable.

Last Revision Date: 30/10/2019