Insights · Hong Kong Employment
Hong Kong MPF: What Employers Are Required to Contribute, and By When
The 5%/5% contribution rate hasn’t changed, but the HK$30,000 income cap it’s calculated against has been fixed since 2014 and is now under active review — here’s exactly what Hong Kong employers owe each month, and where the rules may be about to move.
| Requirement | What it means |
|---|---|
| Mandatory contribution rate | 5% of relevant income from the employer, 5% from the employee (10% total) |
| Minimum relevant income | HK$7,100 a month — below this, only the employer contributes; the employee’s own 5% is optional |
| Maximum relevant income | HK$30,000 a month, in force since 1 June 2014 |
| Maximum monthly contribution per party | HK$1,500 (employer and employee each), once monthly income reaches HK$30,000 or more |
| New employee enrolment deadline | Within 60 calendar days of the first day of employment (10 days for casual employees in construction or catering) |
| Monthly payment deadline | On or before the 10th day of the month following the contribution period |
| Penalty for failing to enrol an employee | Up to HK$350,000 fine and 3 years’ imprisonment |
| Penalty for failing to pay deducted contributions | Up to HK$450,000 fine and 4 years’ imprisonment |
| Late payment surcharge | 5% of the default amount, credited to the employee’s account, plus a separate financial penalty of HK$5,000 or 10% of the amount due, whichever is greater |
Who’s covered, and who isn’t
Almost every employee in Hong Kong aged 18 to 64, in continuous employment for 60 days or more, has to be enrolled in an MPF scheme — there’s no minimum-hours or full-time test the way there is in some other jurisdictions. Below HK$7,100 a month in relevant income, the employer still has to contribute 5% on the employee’s behalf, but the employee isn’t required to make a matching contribution, though they can choose to.
Casual employees in construction and catering sit under a different rule: rather than the standard 60-day enrolment window, they need to be enrolled within 10 days, usually through the employer’s Industry Scheme rather than a standard MPF scheme, reflecting how short-term and project-based that work tends to be.
The relevant-income band itself is capped at both ends. Below HK$7,100 the employee side is optional; above HK$30,000 a month, both employer and employee contributions are capped at HK$1,500 each, regardless of how much higher the employee’s actual salary runs.
A HK$30,000 cap that’s been under review since 2026
The HK$30,000 maximum relevant income level, and the HK$1,500 contribution cap that comes with it, have been unchanged since 1 June 2014. In early 2026, the Mandatory Provident Fund Schemes Authority (MPFA) began reviewing an increase — reportedly to a HK$40,000 maximum relevant income and a HK$2,000 monthly cap per party, alongside a possible rise in the HK$7,100 minimum income floor.
As of the most recent public reporting, this remains a proposal under review, with a report expected around the middle of 2026 and no confirmed effective date. Employers with higher earners on payroll should watch for a formal announcement rather than assume either the current or the proposed figures will hold indefinitely — but for now, HK$30,000 and HK$1,500 remain the operative caps.
What employers need to get right each month
- Enrol every eligible new employee (18–64, 60 days or more of continuous employment) within 60 calendar days of their start date — 10 days for casual construction or catering staff
- Deduct 5% of relevant income from employees earning HK$7,100 or more a month, and contribute a matching 5% yourself, capped at HK$1,500 each once income reaches HK$30,000
- Still contribute your 5% for employees earning under HK$7,100 a month, even though their own contribution is optional
- Pay both employer and employee contributions to the scheme trustee by the 10th day of the following month, to avoid the 5% default surcharge and financial penalties
Frequently asked questions
How much do employers have to contribute to MPF?
5% of an employee’s relevant income, matched by a 5% employee contribution once monthly income reaches HK$7,100. Both contributions are capped at HK$1,500 each once monthly relevant income reaches HK$30,000 — a cap that’s been in place since 1 June 2014.
Do I need to contribute for employees earning below HK$7,100 a month?
Yes, on the employer side. Below HK$7,100 in monthly relevant income, the employer still contributes 5%, but the employee isn’t required to make a matching contribution (they may do so voluntarily).
How quickly do new employees need to be enrolled?
Within 60 calendar days of their first day of employment for most employees aged 18 to 64 in continuous employment. Casual employees in construction or catering have a shorter 10-day window, usually enrolled through the employer’s Industry Scheme instead.
What happens if I miss a monthly MPF payment?
Contributions are due by the 10th day of the month following the contribution period. Missing it triggers a 5% surcharge on the overdue amount (credited to the employee’s account) plus a financial penalty of HK$5,000 or 10% of the amount due, whichever is greater. Failing to pay contributions actually deducted from an employee’s pay can draw a fine of up to HK$450,000 and 4 years’ imprisonment.
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