Employees and the self-employed, aged between 18 and 65, must join an MPF scheme. 

They're only exempt if they're:

- A domestic employee

- A self-employed licensed hawker

- Covered by statutory pension or provident fund schemes – such as a civil servant, subsidised or grant school teacher

- A member of an occupational retirement scheme who's been granted an MPF exemption certificate

- An employee who enters Hong Kong SAR on an employment visa under section 11 of the Immigration Ordinance of less than 13 months, or who's covered by overseas retirement schemes

- An employee of the European Union Office of the European Commission in Hong Kong SAR 

It depends on their employee status:
- Non-casual employees : Within the first 60 days of their employment
- Casual employees: Within the first 10 days of their employment

That's unless they're exempt from having to join an MPF scheme. It's important that you enrol new employees promptly. This way, you fulfil your MPF obligations and protect your employees' interests. If you fail to do so, you may face penalties. 

You should provide your new employees with a Member Service Guide as soon as you can. This will help them to make an informed choice about the Constituent Funds in your chosen Hang Seng MPF scheme.

You can enrol employees online via the eMPF Platform. Once you've entered their details on the eMPF Platform, they'll receive a notification. They can then provide the rest of the required information and their choice of fund.

For the detailed steps, visit the eMPF website to find:
Employer tutorials
Employee tutorials

Alternatively, you can submit a paper enrolment form to the eMPF Platform by post, email, fax, or at an eMPF Service Centre.

You can find the forms you need in the eMPF form centre.

Your employees should state which funds they want to invest in, complete the form properly and make sure to sign their forms. Otherwise, their new contributions will automatically be invested per our Default Investment Strategy (DIS). The DIS will also then apply to their accrued benefits. These are the benefits that have been transferred from another registered scheme.

eMPF will first need to receive and process the completed Member Enrolment Form. Once that is done, the employee's contributions will be invested. This will be done per the valid investment options that the employee stated on their form.

Your employees will receive a notice of participation. They’ll also receive an annual benefit statement directly via the eMPF Platform.

Remark:
If the employee doesn’t choose a fund or provide a valid investment choice, the DIS will be chosen for them. This applies to both new contributions and/or monies that were transferred in from another Registered Scheme. This will take effect automatically when their contribution allocation is processed. The DIS aims to balance the long-term effects of risk and return by investing in 2 Constituent Funds. These are namely the Core Accumulation Fund and the Age 65 Plus Fund. The DIS will use allocation percentages that have been preset for different ages. As the member gets older, it’ll automatically reduce their exposure to higher-risk assets and increase their exposure to lower-risk assets. This way, the DIS can manage the member’s investment risk exposure.

 Pay contributions in full by the due date

 Calculate your mandatory contributions correctly

 Report contribution details

2.2.1  Remittance via the eMPF Platform
You can submit the contribution data and the payment instruction online. For details, , please visit the eMPF website.

2.2.2 Paper remittance statement
You can submit the contribution data by paper remittance statement (PDF).

You can pay the contribution by cheque, direct debit or direct credit. For details, please visit the eMPF website

2.2.3 Hang Seng Business e-Banking (BIB) MPF and Payroll Services

You can make MPF contributions and submit remittance statements* via our Hang Seng BIB MPF and Payroll Services. It's simple, secure and convenient.
Through it, you can:
- Prefill each employee's latest contribution record
- Calculate both the employee's and employer's mandatory contributions automatically, based on the relevant income
- Add new employees and report terminated employees
- See remittance statements submitted via Hang Seng Personal e-Banking over the last 12 months

You can learn more about new features and the information that the eMPF Platform may require of you. To do that, please check out these guide

- Hang Seng Business e-Banking user guide

- eMPF authorization consent process

*Employers need to provide authorisation via the eMPF Platform to appoint Hang Seng to submit their Remittance Statements to the eMPF Platform on their behalf.  
The remittance statement will be sent to the eMPF Platform for their processing. The processing timeline shall be counted from the time the eMPF Platform having received the submission instruction. 

You can pay by cheque, direct debit or direct credit. For details on payment methods, please visit the eMPF website.

For questions related to your contributions, please contact the eMPF Platform. They’re available from Mondays to Fridays, 9am to 7pm (except on public holidays).

You can call their eMPF Contribution Inquiry Hotline on (852) 3197 2834.
You can also reach them through other ways listed on the eMPF website. 

You must provide each employee with a pay record. You need to do this within 7 business days of making mandatory contributions. The pay record should show:
- The employee's relevant income
- The date of contribution paid to the trustee
- The amount of mandatory and any voluntary contributions made, by both employer and employee

As an employer, you must make contributions for your new employees, right from their first day of employment.

Your new employees will enjoy a ‘30-day contribution holiday’. That means they don't need to make contributions for the first 30 days of their employment. They also don’t need to make contributions for:

(i) Any incomplete payroll period that immediately follows this 30-day period - if their wage period is monthly or shorter 
(ii) The calendar month in which the 30th day of their employment falls - if their wage period is longer than monthly

You don't need to enrol employees in an MPF scheme if they're employed for less than 60 days.

You must pay the first contributions to the trustee via the eMPF Platform. This must be done on or before the 10th day of the calendar month in which your new employee's 60th day of employment falls.

If you fail to pay in full and on time, you'll incur a 5% surcharge on the outstanding mandatory contributions. You may also face a financial penalty or even imprisonment by the MPFA (Mandatory Provident Fund Schemes Authority). For more details, please refer to the MPFA website.

- When to make first contributions by

Got a new non-casual employee? You'll need to pay attention to when you enrol them and make first contributions for them.

You must pay the first contributions to the trustee. This must be done on or before the 10th day of the calendar month in which your new employee's 60th day of employment falls.

You should note that the MPF enrolment deadline will be extended if it falls on the last calendar day of a month and is also a:
- Saturday, Sunday, or public holiday
- Day when a typhoon signal no. 8 or above, or a black rainstorm warning is raised 
- Day when the eMPF Platform is suspended (and the suspension affects the performance of the relevant duty of an employer such as making of the contributions)

When that happens, it'll be extended to the first business day of the next month. But the first contribution day for that employee will remain unchanged.

- An illustrative example of first contributions

We'll assume that:
- The payroll period is monthly, from the first to the last day of the month
- The new employee joins on 10 March

With that in mind, their 30th day of employment will fall on 8 April. Since the payroll period is from the first to the last day of the month, it means the April payroll period is incomplete for this employee. And so, they don't need to make contributions for April. Instead, they'll make their first contributions for the month of May.

First contributions must be paid on or before the 10th day of the calendar month after the month in which their 60th day of employment falls. That means, you'll need to submit both employer and employee contributions for them by 10 June.

The contribution day will be extended to the next business day if it’s on a:
- Saturday, Sunday, or public holiday
- Day when a typhoon signal no. 8 or above, or a black rainstorm warning is raised

- Day when the eMPF Platform is suspended (and the suspension affects the performance of the relevant duty of an employer such as making of the contributions)

Under age 18 or expat in short-term employment

Your employees are exempt from enrolling in an MPF scheme if they're under age 18. They're also exempt if they're entering Hong Kong with an employment visa under section 11 of the Immigration Ordinance, and working in Hong Kong for less than 13 months.

But when they reach age 18 or if they work in Hong Kong for longer than 13 months as an expat, you'll need to enrol them in an MPF scheme. You'll also need to make mandatory contributions for them. The enrolment period and '30-day contribution holiday' will apply to them when this happens.

Reached age 65 and continued employment

If your employee reaches age 65 and continues their employment, they don't need to make mandatory contributions from the day they turn 65. You only need to calculate mandatory contributions for that period up to the date on which they turn 65.

Retroactive salary adjustments are a common practice in many industries.

You may have fully settled mandatory contributions for your employees in a previous contribution period.
At the time, you did it according to their relevant income on the remittance statement. But let's say, there's now a change in their relevant income for that period. That means there's now an increase in their mandatory contributions which can't be settled as part of that contribution period.

These will be considered default contributions. The eMPF Platform will report them to the MPFA.

You'll need to report salary adjustments properly to avoid default contributions. To do so, you should report the relevant income details and make mandatory contributions properly when you back-pay your employee.

- How to report back payments properly

Back payments refer to payments for an earlier period. They may be due to a salary adjustment. They may also arise from a time lag between the ascertainment and payment of commissions, tips or bonuses.

In general, back payments are not considered relevant income. That is, not until the contribution period in which they're ascertained and paid.

- An illustrative example of reporting back payments

For example, let's say you decide to increase an employee's salary in September. Their salary adjustments can be traced back to 1 April of the same year. That means you'll need to include the increased salary amount from April to August as part of their relevant income for September.  You'll need to do this as and when the back payment is ascertained and paid.

Now let's say you've done that and you've paid the increased part of the mandatory contributions right away. The increase will still be regarded as not having been paid on or before the contribution day of the relevant contribution period. And so, the MPFA may impose a surcharge and/or financial penalty of these late contributions.

Proper and improper reporting: example 1

In this example, we'll assume that:
- You adjusted an employee's monthly salary from HKD10,000 to HKD12,000 in September
- The salary adjustment will take retroactive effect from April of the same year

The following table shows what proper and improper reporting would look like. It also shows what adjustments need to be made for the previous and current contribution periods.

Improper reporting may result in a surcharge and/or financial penalty. The MPFA may impose this on the additional mandatory contributions.

Proper and improper reporting: example 2
In this example, we'll assume that:
• You adjusted an employee's monthly salary from HKD20,000 to HKD22,000 in September
• The salary adjustment will take retroactive effect from April of the same year
The following table shows what proper and improper reporting would look like. It also shows what adjustments need to be made for the previous and current contribution periods.

Improper reporting may result in a surcharge and/or financial penalty. The MPFA may impose this on the additional mandatory contributions.
* The maximum relevant income level applies. In this example, the maximum MPF contribution amount is HKD1,500 a month

Report your employees' termination details on time
Whenever an employee ceases employment, employers should report the termination details and pay the last contributions on time. For non-casual employees, the deadline for reporting termination details and paying last contributions is on or before the 10th day of the calendar month following the employee’s last day of employment. For example, if an employee's last employment date is 20 January, the reporting of termination details and payment of that employee's last contributions for the period of 1 to 20 January should be completed on or before 10 February.

When an employee terminates their employment, you need to report the details. There are a few ways you can do this,

3.2.1 Via the eMPF Web Portal or eMPF Mobile App
You can report employee termination online. Simply log on to the eMPF Web Portal or the eMPF Mobile App. Next, follow the steps shown there.

3.2.2 Via paper remittance statements
You can submit your instructions for employee termination via the eMPF Platform. You can do this when you submit your contribution data. You can find the paper remittance statements on the eMPF website's 'Useful forms' page.

Note: eMPF self-service kiosks won't collect paper remittance statements. You should only submit your completed remittance statements via the channels listed on the form.

3.2.3 Via Hang Seng Business e-Banking (BIB) MPF and Payroll Services
You can also report employee termination through the Hang Seng BIB MPF and Payroll Services. First, go to the 'Prepare MPF Remittance Statement and Payroll Transaction – Add/ Amend Termination' page. Next, provide the termination details. You'll need to include: 
- Their last date of employment, 
- The termination reason
- Indication of any long service payment or severance payment to that employee.

What if the employee's details are not on the remittance statement yet? You can still report their termination on the same '‘Prepare MPF Remittance Statement and Payroll Transaction – Add/ Amend Termination' page.

3.2.4 Via payroll software integration
You can submit remittance statements for contributions, and employee data for enrolment and termination.  You can make the submission directly to the eMPF Platform via your payroll software solutions. You"ll have to develop your payroll software based on the technical specifications of the eMPF Platform. You'll also have to pass the API Integration Test with the eMPF Platform successfully. For details, please visit the eMPF Website. 

MPF legislation allows employers to offset long service payment or severance payment paid to your employees with the relevant accrued MPF benefits derived from employer contributions. Please note that the abolition of MPF offsetting arrangement has been implemented on 1 May 2025 (the transition date). Starting from the transition date, employers can no longer use the accrued benefits of their mandatory contributions under the Mandatory Provident Fund (MPF) System to offset employees' LSP/SP attributable to employees' period of employment on or after the transition date, but can continue to offset employees' LSP/SP attributable to employees' period of employment before the transition date. Accrued benefits derived from employers' voluntary MPF contributions as well as gratuities based on length of service can continue to be used to offset LSP/SP. You may visit the Labour Department's website for information about the abolition of MPF offsetting arrangement.

3.3.1 Offset sequence of long service payments and severance payments

The member's vested accrued benefits derived from the employer's contributions will be offset according to the default sequence. Employers will be able to make changes to the sequence, if applicable, on the eMPF Platform.

If you're an employer, you can learn more about the offset sequence of long service payments and severance payments on the eMPF Platform.

3.3.2 Ways to apply for the refund of long service payment and severance payment

You can ask for a refund of accrued benefits attributed to employer’s contributions. This is to offset any long service payment and severance payment that you've already paid to an employee.

There are 2 ways you can make your request.
- Log on and submit it via the  eMPF Web Portal or the eMPF Mobile App. You can find the user guides on the eMPF website on the eMPF website.

- Complete and submit 'Notice of Termination for Long Service Payment/Severance Payment (LSP/SP) Offset Request' form – you can find it in the  eMPF Form Centre.

An employee may be transferred between companies (employers) due to a change in business ownership, or transferred between associated companies (the ‘Transfer between companies’). In these circumstances, employment with the ‘Existing Employer’ can be recognized by the ‘New Employer’ as continuous service in determining Severance or Long Service Payments under the Employment Ordinance.

You can arrange a transfer of your employees’ accrued MPF benefits due to a transfer between companies. To do this, employers must complete and submit the following forms.

The following table shows what forms you’ll need to submit, depending on the type of transfer. It also shows the remarks for each form, which you need to take note of.

The 'new employer' should initiate the intra-group transfer request. Please note that the 'new employer' must first enrol themselves in Hang Seng MPF and their employees in the scheme before the transfer can be made.

The transfer request can be submitted online via the eMPF platform. Simply follow the steps on the platform to do so. Or you can submit it as a paper form instead. Just download the form from the eMPF form centre, and submit it via the channels listed on the form.

You can also make additional voluntary contributions ('AVC') for your employees. These can be done as part of their benefits. Like mandatory contributions, the AVCs that employers make are profit tax-deductible. You can learn more about tax details on the Inland Revenue Department website.

We offer the following options for employers who want to make AVCs:

1. Fixed amount contributions
2. Percentage of relevant income
(i) Designated contribution formula
(ii) Designated contribution percentage
3. Lump sum contributions 

You can set up AVCs and its vesting arrangements just by completing a form. You'll need the 'Voluntary Contributions Application/ Change form', which you can find in the eMPF form centre. 

You'll need to give at least 1 month's notice for your application to be processed. So please choose an effective date for the AVC that's a month or more in advance.

The MPF system was implemented in 2000. Before that, some employers set up the Occupational Retirement Schemes, also known as ORSO schemes. These aimed to provide retirement benefits for their employees.

After MPF was implemented, employers could end their ORSO schemes and set up MPF schemes instead. If they did so, the contributions they made under ORSO schemes would be transferred to MPF schemes. These are known as ORSO transfers, and seen as voluntary contributions.

You can set the vesting scale for the relevant ORSO transfer amounts. To do this, please complete a ‘Voluntary Contributions Application / Change form’. 

Casual employees are defined as being:
- Aged between 18 and 65, and are both:
- Engaged in the construction or catering industries
- Employed on a day-to-day basis or for a short-term fixed period of less than 60 days
 
You must enrol casual employees in an MPF scheme within the first 10 days of their employment.

This deadline will be extended to the next business day if the 10th day of their employment falls on a:
- Saturday, Sunday, or public holiday
- Day when a typhoon signal no. 8 or above, or a black rainstorm warning is raised

- Day when the eMPF Platform is suspended (and the suspension affects the performance of the relevant duty of an employer such as making of the contributions)

If you fail to enrol your employees in an MPF scheme, you may face financial penalty or even imprisonment. To learn more, visit the MPFA website.

You must submit contribution details and make contributions for casual employees once every payroll cycle (also known as contribution period). This must be done in full, on or before the contribution day.

A 'contribution holiday' doesn't apply to casual employees. That means both the employer and employee must make mandatory contributions from the first day of employment.

Even if your casual employee ceases their employment within 10 days, you must arrange contributions for the days they worked.

The mandatory contribution amount for casual employees is subject to minimum and maximum relevant income levels. The MPFA reviews these relevant income levels regularly. For the latest details, please refer to the MPFA website.

If you fail to pay in full and on time, you'll incur a 5% surcharge on the outstanding mandatory contributions. You may also face a financial penalty or even imprisonment by the MPFA (Mandatory Provident Fund Schemes Authority). For more details, please refer to the MPFA website.

You must make the contributions for casual employees who are employed on a day-to-day basis or a fixed term of less than 60 days. You should do so either on or before:
- The 10th day after each contribution period
- The 10th day after the last day of the contribution period in which their 10th day of employment falls, if it's at a later date

The contribution day will be extended to the next business day if the contribution day is on a:
- Saturday, Sunday, or public holiday
- Day when a typhoon signal no. 8 or above, or a black rainstorm warning is raised
- Day when the eMPF Platform is suspended (and the suspension affects the performance of the relevant duty of an employer such as making of the contributions)

You should note that the first contribution day will not be extended. That's even if the end day of the permitted period (that is, the 10th day of employment) falls on a:
- Saturday, Sunday, or public holiday
- Day when a typhoon signal no. 8 or above, or a black rainstorm warning is raised
- Day when the eMPF Platform is suspended (and the suspension affects the performance of the relevant duty of an employer such as making of the contributions)

An illustrative example of contributions for casual employees

- If they're employed for more than 10 days

We'll assume that:
- The payroll period is monthly, from the first to the last day of the month
- The new employee joins on 10 March, and they're employed until 31 March
Their 10th day of employment will fall on 20 March. Both you and the employee will need to make first contributions for the period of their employment (10 March to 31 March). You'll need to submit these contributions for them by 10 April.

- If they're employed for less than 10 days

We'll assume that:
- The payroll period is monthly, from the first to the last day of the month
- The new employee joins on 10 March, but cease employment on 15 March
Their 10th day of employment would've fallen on 20 March. Both you and the employee will only need to make first contributions for the period of their employment (10 March to 15 March). You'll need to submit these contributions for them by 25 March.

You should report the termination details when a casual employee is no longer employed at your company. You can do this via the eMPF Platform. You must do so within 30 days of the employee's termination.

You should also pay the last contributions on time. Both you and the employee need to make mandatory contributions. That's even if the casual employee ends their employment within the 10-day permitted period. The last contribution day for that casual employee may vary. The following table shows when the last contribution day will be for casual employees, depending on the scenario.