Every employer in Hong Kong must remit Mandatory Provident Fund (MPF) contributions within 10 working days after the end of each contribution period. Missing this deadline triggers automatic surcharges, even if the delay is just 1 day.
This guide covers the exact payment schedule, contribution calculation, enrolment timing for new employees, late payment penalties, and how to remit correctly. For the broader MPF overview, see our MPF guide for employers. For Hong Kong's full employer tax obligations including profits tax, stamp duty, and Employer's Return, see our corporate tax guide.
Highlights of this article
- MPF contributions must be remitted within 10 working days after the end of the contribution period (typically the last day of the month).
- Employer and employee each contribute 5% of relevant income, capped at HKD 1,500/month each (cap applies at HKD 30,000/month relevant income).
- Employees earning below HKD 7,100/month are exempt from the employee contribution. The employer must still contribute 5%.
- New employees on contracts of 60+ days must be enrolled within 60 days. First contributions cover the period from day 1.
- Late payment triggers a 5% surcharge on the first overdue amount; 10% on subsequent overdue amounts.
- The employer's MPF contribution cannot be deducted from employee wages.
Contribution rates and thresholds
| Monthly relevant income | Employee contribution | Employer contribution |
|---|---|---|
| Below HKD 7,100 | Exempt (HKD 0) | 5% of relevant income |
| HKD 7,100 to HKD 30,000 | 5% of relevant income | 5% of relevant income |
| Above HKD 30,000 | HKD 1,500 (capped) | HKD 1,500 (capped) |
Relevant income includes wages, salary, leave pay, commission, bonus, gratuity, housing allowance, and other cash allowances.
Relevant income excludes the employer's MPF contribution, expense reimbursements, and non-cash benefits.
Payment deadlines
Ongoing employees
The contribution period is 1 calendar month (or another period agreed with the trustee). The deadline is within 10 working days after the contribution period ends. Working days exclude Sundays and public holidays.
To find the exact deadline each month: count 10 working days forward from the last day of the contribution period, skipping Sundays and public holidays. In months with multiple public holidays (e.g., Chinese New Year, Easter), the deadline shifts accordingly.
Build a 12-month contribution calendar at the start of each year so deadlines are known in advance.
New employees: 4 timing rules
| Employment type | First enrolment | First contribution period | Payment deadline |
|---|---|---|---|
| Contract of 60+ days | Within 60 days of start | Day 61 to end of that calendar month | 10 working days after that month |
| Casual (contract under 60 days) | Immediate: use casual scheme | Day 1 to Day 7 of employment | 10 working days after each 7-day period |
| Casual extended to 60+ days | Enrol within 60 days of extension | Standard period from extension date | Standard deadline |
| Employment ends before 60 days | No enrolment required | N/A | N/A |
The 60-day grace period: for employees on contracts of 60+ days, the employer has 60 days before mandatory enrolment. However, contributions are owed from day 1. The first payment covers the entire period from the employment start date to the end of the first contribution period after enrolment.
How to remit MPF payments
Step 1: Calculate each employee's contribution
For each employee, determine relevant income for the period. Apply 5%. For income above HKD 30,000, cap at HKD 1,500. For income below HKD 7,100, employer contributes 5% and employee contributes zero.
Step 2: Deduct employee contribution from payroll
The employee's 5% contribution is deducted from wages before payment. This is the only permissible MPF-related deduction from wages. The employer's 5% is a separate cost and is not deducted from the employee's pay.
Step 3: Prepare remittance schedule
Log into the trustee's online portal or complete the remittance statement. Enter each employee's employer and employee contribution amounts. Verify totals match payroll records.
Step 4: Remit before the deadline
Submit payment via the trustee's accepted methods (autopay, EPS, bank transfer, cheque). Bank processing takes 1 to 3 working days. Submit at least 3 working days before the deadline to ensure funds clear in time.
Step 5: Retain records for 7 years
Keep payroll records showing relevant income, contribution amounts for each employee, and trustee remittance confirmations for at least 7 years.
Late payment penalties
| Payment status | Surcharge rate |
|---|---|
| First overdue contribution | 5% of unpaid amount |
| Subsequent overdue contributions | 10% of each unpaid amount |
There is no grace period. The surcharge applies per contribution. If 15 employees' contributions are late in a single month, 15 separate surcharges are issued.
The MPFA (Mandatory Provident Fund Schemes Authority) also has prosecution powers. Maximum criminal penalty: HKD 450,000 fine and 4 years imprisonment. Company directors who knowingly permit non-payment can be personally liable for contributions, surcharges, and prosecution.
Common errors
Using payroll date as the start of the 10-day count The 10-day clock starts from the end of the contribution period, not the date wages were paid. If the contribution period ends 31 March and payroll is paid on 5 April, the deadline is still 10 working days from 31 March.
Counting Sundays and public holidays as working days Working days exclude both Sundays and public holidays. Months with multiple public holidays (February, April) can shift deadlines by 3 to 5 days.
Omitting employees on no-pay leave Employees on unpaid leave with zero relevant income still require a contribution record for the period. The contribution is zero, but a nil return must be submitted to the trustee.
Excluding bonuses and commissions from relevant income Bonuses, commissions, and performance pay are relevant income and must be included in the calculation in the period they are paid.
Voluntary contributions
Above mandatory contributions, both employers and employees can make voluntary contributions. These are not subject to the mandatory caps. Voluntary employer contributions are tax-deductible up to 15% of an employee's total remuneration. Employee voluntary contributions are deductible up to HKD 60,000/year for salaries tax purposes.
MPF and employee compensation
MPF is one component of a broader set of statutory obligations when hiring staff in Hong Kong. Employers must also comply with minimum wage rules, annual leave, sick leave, and severance entitlements. For a complete overview, see our employee compensation guide. For the minimum wage rate and how it interacts with MPF, see our minimum wage guide.
Air Corporate handles full MPF administration for Hong Kong companies, including monthly calculations, deadline tracking, and trustee remittance. Get started
