Everything You Need to Know About MPF Contribution

The MPF system is a cornerstone of retirement protection for employees in Hong Kong. Understanding the contribution requirements ensures both employers and employees fulfill their responsibilities correctly and can plan effectively for the future.

Who Needs to Contribute?

Except for exempt persons, all full-time and part-time employees aged 18 to 64—regardless of working hours or probation status— are required to join an MPF scheme within the first 60 days of employment. This includes summer workers.

Do Self-Employed and Casual Employees Need to Enroll?

Yes, they do. Self-employed individuals who meet the age criteria must join an MPF scheme within 60 days of starting self-employment. Casual employees in the construction and catering industries must also participate, even if their employment lasts less than 60 days.

How Much Do You Need to Contribute?

Both employees and employers must each contribute 5% of the employee’s relevant income, subject to a maximum of HK$1,500#.

Monthly Relevant Income	Employer’s Mandatory Contribution	Employee’s Mandatory Contribution
Below HK$7,100	5% of relevant income	No contribution required
HK$7,100 – HK$30,000	5% of relevant income	5% of relevant income
Above HK$30,000	HK$1,500	HK$1,500

Employers must make contributions from their own funds and deduct the employee’s portion from their income each payroll cycle.

# Both employees and employers are required to contribute 5% of the employee's relevant income to the MPF account, subject to minimum and maximum income limits. For monthly salaried employees, the current minimum and maximum income thresholds are HK$7,100 and HK$30,000, respectively.

What Counts as Relevant Income for MPF Contributions?

Including: any wages, salary, leave pay, fees, commissions, bonuses, gratuities, perquisites or allowances.
Excluding: severance payments or long service payments under the Employment Ordinance.

Who Is Exempt from MPF Contributions?

The following individuals are exempt from joining an MPF scheme:

Domestic workers (e.g., foreign domestic helpers or household assistants)
Self-employed hawkers
Employees and self-employed individuals under 18 or over 65 years old
Individuals covered by statutory pension or provident fund schemes, such as civil servants and subsidized or grant school teachers
Members of occupational retirement schemes which have been granted MPF exemption certificates
Individuals who enter Hong Kong under section 11 of the Immigration Ordinance for the purpose of employment:

for not more than 13 months or
who are members of a retirement scheme of a place outside Hong Kong

Employees of the European Union Office of the European Commission in Hong Kong

Published date: 2025-02-23

Updated date: 2025-03-25

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