MPF: what a new employer must do
Enrolment deadlines, contribution basics and the records to keep.
Draft for review by the operating entity's legal adviser before publication.
Enrolment
- Employees aged 18 to 64 employed for 60 days or more must be enrolled in an MPF scheme within the first 60 days of employment.
- Employers register with a scheme and, since the eMPF Platform launched, manage enrolment and contributions through it as trustees migrate onto the platform.
Contributions
- Mandatory contributions are 5% of relevant income from the employer and 5% from the employee, subject to the minimum and maximum relevant income levels set by law; check the current figures on the MPFA site.
- Contributions for a month are due by the contribution day of the following month; late payment attracts a surcharge.
A note on this guide
This is general administrative information, not legal or immigration advice. Rules, fees and timelines change; the official sources listed below are authoritative. FastHK is not a government body and cannot influence any decision or appointment.