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You've just hired your first employee in Hong Kong. Do you know your 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. Here's what you need to know for 2026, including the eMPF Platform migration that changes how you file.
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. Casual workers in construction and catering have no 60-day grace period — enrol them immediately.
Overseas talent on an employment visa under Immigration Ordinance Section 11 are exempt if their stay is 13 months or less, or if they already belong to an overseas retirement scheme. After 13 months, the exemption ends and you must enrol them within 60 days. Staff 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 and contribute 5% on the same basis.
Both employer and employee contribute 5% of relevant income, subject to a minimum of HKD 7,100 and a maximum of HKD 30,000 per month.
Relevant income includes wages, salaries, commissions, bonuses, allowances, and leave pay. Severance and long service payments under the Employment Ordinance are excluded. If you pay a year-end bonus, calculate and remit MPF on that amount in the month it's paid.
For daily or weekly paid staff, use daily rates of HKD 280 (min) and HKD 1,000 (max) multiplied by the number of days in the wage period. A weekly-paid employee has a minimum of HKD 1,960 and maximum of HKD 7,000.
New employees get a contribution holiday for their first 30 days, plus the rest of the first incomplete wage period after those 30 days. Employer contributions start from day one — only employee contributions are on hold.
Example: an employee starts June 5 on monthly payroll. Day 30 falls on July 4, so the holiday extends to July 31. First employee contribution is deducted from August salary and remitted by September 10.
Common mistake: thinking you don't need to contribute during the holiday. Employer contributions start from day one. Only the employee's 5% is deferred.
All MPF contributions now go through the unified eMPF Platform. 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 an eMPF suspension day, the deadline moves to the next working day.
After remitting, you must give each employee a monthly pay-record within seven working days showing relevant income, employer contribution, and employee contribution. When someone leaves, notify the eMPF Platform in writing within 10 days after the last day of the employment month.
Update the eMPF Platform whenever your company name, address, phone, or email changes. It's easy to forget and carries its own penalty.
MPFA enforcement is not a slap on the wrist. Late payments trigger an automatic 5% surcharge on the outstanding amount, paid into the employee's 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. You pay both. And directors and officers can be personally liable — this isn't just a company cost.
If you've missed a deadline, don't wait for a notice. Contact the eMPF Platform directly to settle the amount plus the 5% surcharge. Waiting only increases the risk of additional penalties and legal proceedings.
One more item to track: since 1 May 2025, employers can no longer use MPF from employer mandatory contributions to offset Long Service Payment or Severance Payment for service years after that date. Employer voluntary contributions can still be used for offsetting.
If you run a larger operation with potential severance liabilities, consider setting up a separate reserve or increasing voluntary MPF contributions. This is a structural cost change, not a one-off.
MPF compliance looks simple on paper but has real financial consequences when you get it wrong. New employers tend to underestimate the 60-day enrolment window, forget bonus contributions, or miss the 10th-of-month deadline. If you want a professional to handle it end-to-end, Lemon Accountancy can take MPF administration off your plate. Email info@lcpa.com.cn or call 00852-55749538.
Disclaimer: This article provides general guidance on Hong Kong MPF obligations as of 2026 and is not a substitute for professional advice. Rules may change and individual circumstances vary. Consult a qualified advisor for your specific situation.
