{"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":"2026-10-08T08:45:42","modified_gmt":"2026-10-08T08:45:42","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

Hong Kong employers must contribute 5% of each employee’s relevant income to an MPF scheme on income up to HK$30,000 a month, matched by 5% from employees earning HK$7,100 or more \u2014 so the maximum contribution is HK$1,500 per party. New employees must be enrolled within 60 calendar days of starting (10 days for casual construction and catering workers), and contributions are due on or before the 10th of the following month.<\/p>\n\n\n\n

The 5%\/5% contribution rate hasn’t changed, and the HK$30,000 income cap has been fixed since 1 June 2014; the MPFA’s 2022\u20132026 review was due with the Government by mid-2026, but no change has been announced as at October 2026 \u2014 here’s exactly what Hong Kong employers owe each month.<\/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, paid in full to the employee’s account; the MPFA may also impose a financial penalty of HK$5,000 or 10% of the amount due, whichever is greater (a further second-tier surcharge is proposed, not yet law)<\/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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The HK$30,000 cap and the 2022\u20132026 review: the position in October 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. The Mandatory Provident Fund Schemes Authority (MPFA) is carrying out its statutory review of both levels for the 2022\u20132026 cycle and met more than 30 stakeholder groups in February 2026 \u2014 press reports put the proposals at a HK$40,000 maximum (a HK$2,000 cap per party) and a HK$10,500 minimum, figures the MPFA has not published.<\/p>\n\n\n\n

The MPFA aimed to submit its report to the Government by mid-2026, and the Government has said it will consider the report thoroughly before deciding; as at October 2026 no decision or effective date has been announced. 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