{"id":47,"date":"2026-09-18T07:31:47","date_gmt":"2026-09-18T07:31:47","guid":{"rendered":"https:\/\/vivosgroup.com\/hk\/insights\/hong-kong-mpf-employer-contribution-guide\/"},"modified":"2026-09-18T07:31:47","modified_gmt":"2026-09-18T07:31:47","slug":"hong-kong-mpf-employer-contribution-guide","status":"publish","type":"post","link":"https:\/\/vivosgroup.com\/hk\/insights\/hong-kong-mpf-employer-contribution-guide\/","title":{"rendered":"Hong Kong MPF: What Employers Are Required to Contribute, and By When"},"content":{"rendered":"\n
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Insights · Hong Kong Employment<\/p>\n\n\n\n

Hong Kong MPF: What Employers Are Required to Contribute, and By When<\/h1>\n\n\n\n

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.<\/p>\n<\/div>\n\n\n\n

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Requirement<\/th>What it means<\/th><\/tr>
Mandatory contribution rate<\/td>5% of relevant income from the employer, 5% from the employee (10% total)<\/td><\/tr>
Minimum relevant income<\/td>HK$7,100 a month — below this, only the employer contributes; the employee’s own 5% is optional<\/td><\/tr>
Maximum relevant income<\/td>HK$30,000 a month, in force since 1 June 2014<\/td><\/tr>
Maximum monthly contribution per party<\/td>HK$1,500 (employer and employee each), once monthly income reaches HK$30,000 or more<\/td><\/tr>
New employee enrolment deadline<\/td>Within 60 calendar days of the first day of employment (10 days for casual employees in construction or catering)<\/td><\/tr>
Monthly payment deadline<\/td>On or before the 10th day of the month following the contribution period<\/td><\/tr>
Penalty for failing to enrol an employee<\/td>Up to HK$350,000 fine and 3 years’ imprisonment<\/td><\/tr>
Penalty for failing to pay deducted contributions<\/td>Up to HK$450,000 fine and 4 years’ imprisonment<\/td><\/tr>
Late payment surcharge<\/td>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<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n
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Who’s covered, and who isn’t<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n<\/div>\n\n\n\n

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A HK$30,000 cap that’s been under review since 2026<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n<\/div>\n\n\n\n

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What employers need to get right each month<\/h2>\n\n\n\n