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Enforcement Actions

Enforcement measures

Enforcement measures are taken against non-compliant employers who are found to have evaded payment of MPF contributions, deducted employer’s contributions from an employee's pay, or not enrolled their employees in an MPF scheme. These measures may include:
(a)contacting the employer directly, and persuading them to rectify the situation;
(b)imposing a contribution surcharge of 5% on defaulting employers;
(c)filing a civil claim in a court of competent jurisdiction to recover mandatory contributions and surcharge in arrears;
(d)imposing a financial penalty on non-compliant employers; and
(e)prosecuting non-compliant employers or persons, including directors of limited companies who breach MPFSO.

Financial penalty

Financial penalties may be imposed on employers who fail to comply with the MPFSO and Mandatory Provident Fund Schemes (General) Regulation (Chapter 485A, Laws of Hong Kong). The MPFA reserves the right to initiate legal proceedings against such employers to recover the financial penalty.


The MPFA may initiate prosecution against an employer or its responsible director who fails to comply with MPFSO, or against a scheme member who provides false information on his claim for early withdrawal of MPF benefits.

Last Revision Date: 30/10/2019