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You've just hired your first employee in Hong Kong. Congratulations — but do you know your Mandatory Provident Fund (MPF) obligations start on day one? A surprising number of new employers miss the enrolment deadline or miscalculate contributions, and the penalties are not cheap. This guide walks through everything you need to know for 2026, including the new eMPF Platform migration that changes how you file.
Under the MPF Schemes Ordinance, every full-time and part-time employee aged 18 to 64 who has been employed for 60 days or more must be enrolled in an MPF scheme. The 60-day rule applies to both full-time and part-time staff. Casual workers in the construction and catering sectors have no 60-day grace period — they must be enrolled immediately.
Here's the catch: overseas talent holding an employment visa under Immigration Ordinance Section 11 are exempt if their permitted stay is 13 months or less, or if they are already members of an overseas retirement scheme. After 13 months, they lose exemption and you must enrol them within 60 days from when the exemption ends. Cross-border commuters living in Shenzhen but working in Hong Kong are fully covered.
Self-employed persons earning HKD 7,100 or more per month must also enrol themselves and contribute 5%, subject to the same caps.
Both employer and employee contribute 5% of the employee's relevant income, subject to minimum and maximum income levels. For 2026, the minimum relevant income is HKD 7,100 per month and the maximum is HKD 30,000 per month.
Relevant income includes wages, salaries, commissions, bonuses, allowances, and leave pay. Severance payments and long service payments under the Employment Ordinance are excluded. Bonuses count. If you pay a year-end bonus, you must calculate and remit MPF on that amount in the month it's paid.
For daily or weekly paid staff, use the daily rates of HKD 280 (minimum) and HKD 1,000 (maximum) multiplied by the number of days in the wage period. A weekly-paid employee, for example, has a minimum of HKD 1,960 and a maximum of HKD 7,000 per week.
New employees enjoy a contribution holiday for their first 30 days of employment, plus the remainder of the first incomplete wage period after those 30 days. Employer contributions start from day one of employment — only employee contributions are on hold.
Example: an employee starts on June 5 with monthly payroll. The 30th day falls on July 4. Because the 30th day is in July, the contribution holiday extends to the end of that wage period (July 31). First employee contribution is deducted from August salary and remitted by September 10.
Common mistake: many employers think they don't need to contribute during the holiday period. Wrong — employer contributions start from day one. Only the employee's 5% is on hold.
Since the full migration to the eMPF Platform, all MPF contributions are remitted through the unified eMPF system rather than individual trustees. For monthly-paid employees, the contribution day is the 10th of the following month. If the 10th falls on a Saturday, public holiday, gale warning day, or a day when the eMPF Platform is suspended, the deadline moves to the next working day.
After remitting contributions, you must provide each employee with a monthly pay-record within seven working days showing relevant income, employer contribution amount, and employee contribution amount. When an employee leaves, you must notify the eMPF Platform in writing within 10 days after the last day of the employment month.
Don't forget to update the eMPF Platform whenever your company name, address, phone, or email changes. This is a simple admin task that's easy to overlook, and it carries its own penalty.
MPFA enforcement is not a slap on the wrist. Late payments trigger an automatic 5% surcharge on the outstanding amount, which goes into the employee's MPF account. On top of that, MPFA can impose a financial penalty of HKD 5,000 or 10% of the amount due — whichever is higher.
More serious violations carry heavy fines and imprisonment:
Pay attention: the 5% surcharge and the financial penalty are separate charges. You pay both. And directors and officers can be personally liable — this isn't just a company-level cost.
If you've accidentally missed a contribution deadline, don't wait for a notice. Contact the eMPF Platform directly to settle the outstanding amount plus the 5% surcharge. Waiting only increases the risk of additional penalties and legal proceedings.
One more thing every employer should track: the abolition of the MPF offsetting arrangement. Starting 1 May 2025, employers can no longer use MPF derived from employer mandatory contributions to offset Long Service Payment or Severance Payment for years of service after that date. Employer voluntary contributions can still be used for offsetting, both before and after the transition date.
If you run a larger operation with potential severance liabilities, consider setting up a separate reserve or increasing voluntary MPF contributions to maintain offsetting capacity. This is a structural cost change, not a one-time adjustment.
MPF compliance is one of those things that looks simple on paper but has real financial consequences when you get it wrong. New employers, in particular, tend to underestimate the 60-day enrolment window, forget about bonus contributions, or miss the 10th-of-month filing deadline. If you're unsure about your calculations or want a professional to handle it end-to-end, Lemon Accountancy can take MPF administration off your plate. Email us at info@lcpa.com.cn or call 00852-55749538 for a consultation.
Disclaimer: This article provides general guidance on Hong Kong MPF obligations as of 2026 and is not a substitute for professional advice. MPF rules may change, and individual circumstances vary. Always consult a qualified advisor for your specific situation.
