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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


If the period during which your expatriate employees is given permission to land or remain in Hong Kong for employment purposes does not exceed 13 months, or if the expatriate employees are members of a provident, pension, retirement or superannuation scheme run in a jurisdiction outside Hong Kong, they are exempted from the MPF Schemes Ordinance and do not need to join an MPF scheme. (Source: MPFA Website)

Yes. No matter where they work, if they are employed by your Hong Kong company you will be responsible for providing them with an MPF scheme.

If you fail to pay the contributions on time, the trustee will inform the MPF Schemes Authority. You will then be liable to pay a contribution surcharge of 5% on the outstanding amount imposed. A financial penalty of HK$5,000 or 10% of contributions in arrears (whichever is greater) may also be imposed.

Under MPF, all accrued benefits derived from mandatory contributions must be preserved until the retirement age of 65 or certain withdrawal conditions are met. Voluntary contributions do not necessarily need to follow the MPF rules and therefore can be withdrawn upon termination of employment subject to the plan rules set out by the employer.


For MPF exempted ORSO schemes, the arrangement will be different. Existing members who join the scheme before the MPF implementation date can withdraw accrued benefits upon termination of employment. However, for new members who join after the MPF implementation date, they are subject to a "Minimum MPF Benefits" rule and only benefit amounts exceeding this level can be withdrawn upon termination of employment.

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