What are the employer's duties under MPF regulations?

As an employer, you will be responsible for the following:



  • Ensure your employees become members of an MPF scheme


  • Calculate relevant income and contributions
  • Pay contributions not later than the 10th day of the following month after each contribution period end date
  • Notify the trustee of member termination of employment within 10 days after the last day of the calendar month in which the employee ceases employment
  • Assist employees in making voluntary contributions


  • Notify the trustee of any changes of employer particulars or employee particulars within 30 days
  • Assist employees in completing the election form for the transfer of accrued benefits
  • Provide a remittance statement to the trustee detailing each contribution payment
  • Provide a monthly pay-record to employees showing relevant income, amount of contributions and contributions payment date
  • Keep records for employees
  • Keep the information required to be included in the remittance statement


  • Display an MPF participation certificate in the office