{"id":88175,"date":"2026-04-08T14:47:21","date_gmt":"2026-04-08T06:47:21","guid":{"rendered":"https:\/\/premiatnc.com\/hk\/?p=88175"},"modified":"2026-04-08T16:54:32","modified_gmt":"2026-04-08T08:54:32","slug":"mpf-in-hong-kong","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/hk\/blog\/payroll\/mpf-in-hong-kong\/","title":{"rendered":"A Detailed Guide On Mandatory Provident Fund (MPF) in Hong Kong"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2022\/08\/MPF-Hong-Kong-Employers-Contribution.jpeg\" alt=\"MPF Hong Kong Employers Contribution\" class=\"wp-image-88177\" srcset=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2022\/08\/MPF-Hong-Kong-Employers-Contribution.jpeg 800w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2022\/08\/MPF-Hong-Kong-Employers-Contribution-300x225.jpeg 300w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2022\/08\/MPF-Hong-Kong-Employers-Contribution-768x576.jpeg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-1024x148.png\" alt=\"\" class=\"wp-image-90274\" srcset=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-1024x148.png 1024w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-300x43.png 300w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-768x111.png 768w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-1536x222.png 1536w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-2048x296.png 2048w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div style=\"border: 1px solid #ffffff; border-radius: 30px; background-color: #f3f3f3; padding-top: 30px; padding-left: 35px; padding-right: 35px; padding-bottom: 30px; \" class=\"ub-styled-box ub-bordered-box wp-block-ub-styled-box\" id=\"ub-styled-box-355ab2b7-2a16-49b9-a8b9-b5283937ffab\">\n<h2 class=\"wp-block-heading\" id=\"ub-styled-box-bordered-content-\">Key Takeaways<\/h2>\n\n\n\n<ul style=\"padding-right:10px;padding-left:22px;font-size:16px;line-height:1.5\" class=\"wp-block-list\">\n<li>MPF is Hong Kong\u2019s mandatory retirement savings system for most employees and self-employed persons aged 18 to under 65, unless they fall within a statutory exemption.\u00a0<\/li>\n\n\n\n<li>For regular employees, employers must generally\u00a0enrol\u00a0eligible employees within the first\u00a060 days\u00a0of employment. Employers must contribute from day one, while employees usually enjoy a contribution holiday for the first\u00a030 days\u00a0of employment and any incomplete wage period\u00a0immediately\u00a0following that period.\u00a0<\/li>\n\n\n\n<li>Mandatory contributions are\u00a0generally 5%\u00a0of relevant income, subject to minimum and maximum relevant income levels. For monthly-paid employees, the current thresholds are HK$7,100 and HK$30,000, with a maximum mandatory contribution of HK$1,500 each from employer and employee per month.\u00a0<\/li>\n\n\n\n<li>Late or missing MPF compliance can trigger surcharges, financial penalties, and criminal liability.\u00a0<\/li>\n\n\n\n<li>Since 1 May 2025, employers can no longer use\u00a0accrued\u00a0benefits derived from mandatory employer MPF contributions to offset severance payment or long service payment for service from that date onward.\u00a0<\/li>\n<\/ul>\n\n\n<\/div>\n\n\n<p>Hong Kong employers (local and overseas) are expected to provide their employees with numerous benefits till the expiration of their contracts. <a href=\"https:\/\/premiatnc.com\/hk\/service\/payroll-services-in-hong-kong\/\" target=\"_blank\" rel=\"noreferrer noopener\">Retirement savings is one of the top benefits<\/a> employees look for when seeking an organization to apply for work. The Hong Kong government mandates this benefit to protect employees. But what exactly is it? This piece will look at MPF Hong Kong Employers Contribution. By learning all the essential details about MPF, users will find out the fund&#8217;s requirements and how to avoid falling short of them.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-a-mandatory-provident-fund-mpf\" style=\"font-size:25px\">What Is A Mandatory Provident Fund (MPF)?<\/h2>\n\n\n\n<p>MPF is Hong Kong\u2019s statutory retirement protection system for most employees and self-employed persons aged 18 to under 65.&nbsp;In general, both employer and employee must make mandatory contributions equal to 5% of the employee\u2019s relevant income, subject to statutory income thresholds and exemptions. Employers must also meet enrolment, payment, and recordkeeping requirements under MPF law.&nbsp;<\/p>\n\n\n\n<p>The Mandatory Provident Fund (MPF) in Hong Kong is a compulsory retirement savings system&nbsp;established&nbsp;under Hong Kong law. It is designed to help employees and self-employed&nbsp;persons&nbsp;build retirement benefits over time. In most cases,&nbsp;employers&nbsp;and employees each make mandatory contributions, although some categories of persons are exempt under the legislation. Employers that&nbsp;fail to&nbsp;enrol&nbsp;eligible employees or&nbsp;fail to&nbsp;pay mandatory contributions on time may face surcharges, financial penalties, and criminal sanctions.&nbsp;<\/p>\n\n\n\n<p>The MPF system includes Master Trust Schemes, Employer-Sponsored Schemes, and Industry Schemes. For regular employees, employers must&nbsp;enrol&nbsp;eligible&nbsp;full-time and part-time employees aged 18 to 64 who have been employed for a continuous period of 60 days or more within the first&nbsp;60 days&nbsp;of employment. Casual employees in the construction and catering industries are subject to separate industry-scheme rules.&nbsp;<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"#footer-form\" style=\"background-color:#f04e23\">Book Your Free Payroll Advisory Now!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-are-the-types-of-mpf-in-hong-kong\" style=\"font-size:25px\">What Are The Types of MPF In Hong Kong?<\/h2>\n\n\n\n<p>As mentioned earlier, there are <a href=\"https:\/\/premiatnc.com\/hk\/service\/payroll-services-in-hong-kong\/\" target=\"_blank\" rel=\"noreferrer noopener\">three different types of Mandatory Provident Fund<\/a>. The type of MPF your company chooses depends on its size and the nature of the industry in which you operate. Each of these Mandatory Provident funds focuses on different factors too. Now, let&#8217;s look at the different types of MPF individually.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"h-master-trust-schemes\">Master Trust Schemes<\/h3>\n\n\n\n<p>Master Trust Schemes are the&nbsp;most commonly used&nbsp;MPF arrangements in Hong Kong. They are open to employees of participating employers, self-employed persons, and persons holding&nbsp;accrued&nbsp;benefits from&nbsp;previous&nbsp;employment. Because multiple employers&nbsp;participate&nbsp;in the same scheme, Master Trust Schemes are often practical for small and medium-sized businesses that want a ready-made MPF structure administered by an approved trustee.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"h-employer-sponsored-schemes\">Employer-Sponsored Schemes<\/h3>\n\n\n\n<p>Employer-Sponsored Schemes are&nbsp;generally used&nbsp;by larger employers that&nbsp;establish&nbsp;a scheme for their own employees. These schemes are not typically shared with unrelated employers. Investment options are made available within the structure of the employer\u2019s own approved MPF scheme.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"h-industry-schemes\">Industry Schemes<\/h3>\n\n\n\n<p>Industry Schemes are designed&nbsp;mainly for&nbsp;casual employees in the construction and catering industries, where&nbsp;labour&nbsp;mobility is&nbsp;high&nbsp;and employment may be&nbsp;on a daily basis&nbsp;or for&nbsp;short fixed&nbsp;periods. These schemes are intended to make enrolment and contribution administration easier for employers and workers in those sectors.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-do-mpf-hong-kong-contributions-affect-taxes\" style=\"font-size:25px\">How Do MPF Hong Kong Contributions Affect Taxes?<\/h2>\n\n\n\n<p>MPF contributions can affect the tax position of both employers and employees, but the original article overstated and confused the deduction rules. Employers may&nbsp;generally claim&nbsp;a tax deduction for mandatory and voluntary contributions made for an employee, up to 15% of the employee\u2019s total emoluments. Employees may claim a salaries tax deduction only for their own mandatory contributions, subject to the statutory annual cap of HK$18,000. Voluntary contributions are&nbsp;generally not&nbsp;deductible unless they qualify as tax-deductible voluntary contributions under the separate regime.&nbsp;<\/p>\n\n\n\n<p><strong>Quick contribution reference table\u00a0<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Item<\/strong>&nbsp;<\/td><td><strong>Current rule<\/strong>&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Employer mandatory contribution&nbsp;<\/td><td>5% of relevant income&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Employee mandatory contribution&nbsp;<\/td><td>5% of relevant income&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Monthly minimum relevant income&nbsp;<\/td><td>HK$7,100&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Monthly maximum relevant income&nbsp;<\/td><td>HK$30,000&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Maximum mandatory contribution per month&nbsp;<\/td><td>HK$1,500 from employer and HK$1,500 from employee&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">If monthly income is below HK$7,100&nbsp;<\/td><td>Employer still contributes 5%; employee mandatory contribution is not&nbsp;required&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">General monthly contribution day&nbsp;<\/td><td>10th day of the following month<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"#footer-form\" style=\"background-color:#f04e23\">Efficient and Transparent Payroll Solutions!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-do-you-need-to-know-about-hong-kong-mpf-contributions\" style=\"font-size:25px\">What Do You Need To Know About Hong Kong MPF Contributions?<\/h2>\n\n\n\n<p>In practical terms, employers need to focus on four compliance points: who must be enrolled, when enrolment is due, how contributions are calculated, and when payments must be remitted. Getting any of these wrong can create immediate compliance exposure, especially where payroll teams assume that MPF applies only after probation or only to local hires.&nbsp;<\/p>\n\n\n\n<p>The Mandatory Provident Fund is compulsory for most employers with employees in Hong Kong. Eligible employees aged 18 to 64 who are not exempt&nbsp;generally need&nbsp;to be enrolled in an MPF scheme within the statutory period. For regular employees, the enrolment deadline is within the first&nbsp;60 days&nbsp;of employment, counted in calendar days. Employers are not allowed to opt out simply because an employee is on probation or because the employer is overseas.&nbsp;<\/p>\n\n\n\n<p>For contribution purposes, employers must make mandatory contributions from the employee\u2019s first day of employment. Employees, however, usually enjoy a contribution holiday for the first&nbsp;30 days&nbsp;of employment and any incomplete payroll period&nbsp;immediately&nbsp;following that 30-day period. For monthly-paid employees, the contribution day is&nbsp;generally the&nbsp;10th day of the following month.&nbsp;Late payment&nbsp;is subject to a 5% surcharge, and further financial penalties or prosecution may follow in serious cases.&nbsp;<\/p>\n\n\n\n<p>Employers should also remember related administrative duties. These include giving employees monthly pay-records within seven working days after making contributions, notifying the trustee or&nbsp;eMPF&nbsp;Platform of termination by the contribution day of the following month, and updating employer details within&nbsp;30 days&nbsp;when core company information changes.&nbsp;<\/p>\n\n\n\n<p>As a global employer, you must note that the following persons are&nbsp;generally exempt&nbsp;from MPF coverage:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employees and self-employed persons under 18 or over 65&nbsp;&nbsp;<\/li>\n\n\n\n<li>Domestic employees&nbsp;&nbsp;<\/li>\n\n\n\n<li>Self-employed hawkers&nbsp;&nbsp;<\/li>\n\n\n\n<li>People covered by statutory pension or provident fund schemes, such as civil servants and subsidized or grant&nbsp;school teachers&nbsp;&nbsp;<\/li>\n\n\n\n<li>Members of occupational retirement schemes that have been granted MPF exemption certificates&nbsp;&nbsp;<\/li>\n\n\n\n<li>Persons who enter Hong Kong for employment for not more than 13 months&nbsp;&nbsp;<\/li>\n\n\n\n<li>Persons who enter Hong Kong for employment and are members of an overseas retirement scheme&nbsp;&nbsp;<\/li>\n\n\n\n<li>Employees of the European Union Office of the European Commission in Hong Kong&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-can-we-help\" style=\"font-size:25px\">Common Employer Mistakes to Avoid\u00a0<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Assuming MPF starts only after probation ends.&nbsp;<br>MPF obligations are driven by the statutory coverage rules, not by&nbsp;probation&nbsp;wording in an employment contract.&nbsp;&nbsp;<\/li>\n\n\n\n<li>Treating all short-term staff&nbsp;as&nbsp;exempt.&nbsp;<br>Casual employee rules are narrow and mainly apply to the construction and catering industries. A short engagement outside those rules is not automatically exempt.&nbsp;&nbsp;<\/li>\n\n\n\n<li>Missing payment deadlines.&nbsp;<br>Even where arrears are later settled, a 5% surcharge can still apply to late mandatory contributions.&nbsp;&nbsp;<\/li>\n\n\n\n<li>Forgetting supporting records.&nbsp;<br>Employers should&nbsp;maintain&nbsp;wage and contribution records and provide required pay-records promptly. This becomes especially important for severance and long service payment calculations after the offsetting changes that took effect on 1 May 2025.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-can-we-help\" style=\"font-size:25px\">How Can We Help?<\/h2>\n\n\n\n<p>In the earlier parts of this article, it\u2019s been established that local and global employers in Hong Kong are mandated to <a href=\"https:\/\/premiatnc.com\/hk\/service\/payroll-services-in-hong-kong\/\" target=\"_blank\" rel=\"noreferrer noopener\">provide the Mandatory Provident Fund for their employees<\/a>. You\u2019re expected to comply with MPF regulations if you have employees aged 18 &#8211; 64, except those classified as exempt from the fund scheme. However, we know that accounting for your MPF can be quite lengthy. That\u2019s why we\u2019ve developed comprehensive services to help you out.<\/p>\n\n\n\n<p>At <a href=\"https:\/\/premiatnc.com\/hk\/about-us\/\" target=\"_blank\" rel=\"noreferrer noopener\">Premia TNC,<\/a> you will get access to the <a href=\"https:\/\/premiatnc.com\/hk\/service\/payroll-services-in-hong-kong\/\" target=\"_blank\" rel=\"noreferrer noopener\">best business consultancy services<\/a>. We\u2019ll work with you to ensure that you comply with MPF regulations. We have a proven record of working with local and overseas employers. Our teams of Chartered Secretaries and Senior Managers will provide you with ideal International Business Solutions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-can-we-help\" style=\"font-size:25px\">Latest Legal Amendment Employers Should Know\u00a0<\/h2>\n\n\n\n<p>The latest major legal change is the abolition of the MPF offsetting arrangement, which took effect on&nbsp;<strong>1 May&nbsp;2025<\/strong>. From that transition date, employers can no longer use&nbsp;accrued&nbsp;benefits derived from their mandatory MPF contributions to offset severance payment (SP) or long service payment (LSP) for an employee\u2019s service period from 1 May&nbsp;2025&nbsp;onward. However, pre-transition service&nbsp;remains&nbsp;subject to transitional treatment, and&nbsp;accrued&nbsp;benefits derived from employers\u2019 voluntary contributions and certain contractual gratuities may still be used for offsetting where&nbsp;permitted. The&nbsp;Labour&nbsp;Department also launched a 25-year subsidy scheme to help share employers\u2019 SP\/LSP expenses after the abolition.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-can-we-help\" style=\"font-size:25px\">eMPF\u00a0Platform and Operational Practice\u00a0<\/h2>\n\n\n\n<p>Employers should also check whether their scheme has&nbsp;onboarded&nbsp;to the&nbsp;eMPF&nbsp;Platform. According to the MPFA, the&nbsp;eMPF&nbsp;Platform is a central and integrated electronic platform intended to standardize, streamline, and automate MPF scheme administration. Once a scheme is onboarded, employers&nbsp;generally handle&nbsp;relevant scheme administration through&nbsp;eMPF&nbsp;rather than through the trustee\u2019s legacy administration channels. This has practical implications for enrolment, contribution submissions, account updates, and record access.&nbsp;<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/premiatnc.channel.io\/home?utm_source=seo&amp;utm_medium=channel.io&amp;utm_campaign=premiatnc\" style=\"background-color:#f04e23\" target=\"_blank\" rel=\"noreferrer noopener\">Effortless Payroll Management Starts Here!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-faqs\" style=\"font-size:25px\">FAQs<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div class=\"wp-faq-schema-wrap wp-faq-schema-accordion\">\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>How much MPF does an employer pay?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Employers are generally required to contribute 5% of an employee\u2019s relevant income, subject to the statutory maximum relevant income level. For monthly-paid employees, the current maximum mandatory employer contribution is HK$1,500 per month. If the employee earns below the minimum relevant income level, the employer still contributes 5% while the employee\u2019s mandatory contribution is not required. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is MPF Rate in Hong Kong?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The mandatory contribution rate is generally 5% from the employer and 5% from the employee, calculated on relevant income and subject to statutory thresholds. This is different from the employer\u2019s separate tax deduction rule, which may allow a profits tax deduction for contributions up to 15% of the employee\u2019s total emoluments. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is MPF deducted from salary?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, the employee\u2019s mandatory contribution is usually deducted from salary where the employee\u2019s relevant income reaches the minimum relevant income level. However, new employees generally enjoy a contribution holiday for the first 30 days of employment and any incomplete payroll period immediately following that period. Voluntary contributions may also be made, but they are not generally tax-deductible unless they qualify as tax-deductible voluntary contributions. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What&#039;s the latest legal amendment about the MPF?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The key recent amendment is the abolition of the MPF offsetting arrangement, which took effect on 1 May 2025. Employers can no longer use accrued benefits derived from mandatory employer MPF contributions to offset SP or LSP for the post-transition service period. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Can an overseas employer with staff in Hong Kong ignore MPF if payroll is run offshore?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. MPF obligations depend on whether the employee is covered under Hong Kong\u2019s MPF regime, not on where the payroll is processed. Employers with employees engaged in or from Hong Kong should review coverage carefully and enrol eligible employees on time.  <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What happens if an employer pays MPF late?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p> A 5% surcharge may be imposed on late mandatory contributions. The MPFA may also pursue civil recovery, impose financial penalties, and prosecute non-compliant employers in serious cases.\u00a0<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Do employers need to keep records for MPF purposes after 1 May 2025?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes. Recordkeeping remains important generally, and it is especially important after the abolition of MPF offsetting because employers may need wage and service-period records to calculate SP\/LSP correctly across the pre-transition and post-transition periods.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-1024x148.png\" alt=\"\" class=\"wp-image-90274\" srcset=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-1024x148.png 1024w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-300x43.png 300w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-768x111.png 768w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-1536x222.png 1536w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1-2048x296.png 2048w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/05\/BTN-4-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading Time: <\/span> <span class=\"rt-time\"> 6<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>Hong Kong employers (local and overseas) are expected to provide their employees with numerous benefits till the expiration of their contracts. Retirement savings is one of the top benefits employees look for when seeking an organization to apply for work. The Hong Kong government mandates this benefit to protect employees. But what exactly is it? This piece will look at MPF Hong Kong Employers Contribution. By learning all the essential details about MPF, users will find out the fund&#8217;s requirements and how to avoid falling short of them.<\/p>\n","protected":false},"author":2,"featured_media":88177,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[94,233],"tags":[],"class_list":["post-88175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-payroll"],"featured_image_src":"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2022\/08\/MPF-Hong-Kong-Employers-Contribution.jpeg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/hk\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3+ Types of MPF Hong Kong Employers Contribution | Check It Out<\/title>\n<meta name=\"description\" content=\"The MPF Hong Kong Employers Contribution is a retirement savings scheme for employees. 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