MPF Contributions

Modified on Wed, 27 Aug at 1:16 PM

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Both employers and employees must contribute 5% of the employee's relevant income into the employee's MPF account, subject to minimum and maximum income levels.

Minimum relevant income (monthly): HK$7,100
Maximum relevant income (monthly): HK$30,000

Employers contribute from their own funds and also deduct the employee's share from wages each pay period. Both parties may also make voluntary contributions on top of the mandatory 5%.

Relevant Income

Relevant income includes all monetary payments from an employer, such as wages, salary, leave pay, fees, commissions, bonuses, gratuities, perquisites, or allowances. It excludes severance or long-service payments under the Employment Ordinance.

Contribution Day

For monthly-paid employees, contributions must be submitted by the 10th of the following month.

Example: September wages → contributions due by 10 October.
For new employees, the first contribution is due on or before the contribution day after the 60th day of employment.
If the due date falls on a Saturday, public holiday, or severe weather day, it is extended to the next working day.

Contribution Period

Employer's contributions start from the first day of employment.

Employee's contributions begin after a 30-day contribution holiday. Employees do not need to contribute for:

The first 30 days of employment, and
The wage period immediately following this 30-day holiday (if the wage period is one month or shorter), or the full calendar month in which the 30th day falls (if the wage period is longer than a month).

For full details, visit: MPFA – Employee Contributions