Why Important?

If the expat employees fulfill certain requirements, than we have to enrol them in an MPF scheme. Otherwise, it will violate the Mandatory Provident Fund Schemes Ordinance (“MPFSO”).

In What Situation Our Expat Employees Can Be Exempted From MPF Registration?

The employee can be exempted from MPF if meeting any one of the following criteria:

  1. The expatriate is covered by overseas retirement scheme
  2. The working visa of the expatriate is 13-month or less

In What Situation Our Expat Employees Have to Registered in MPF Scheme?

Expat employee must enrol in MPF scheme if he/she does not belong to any overseas retirement scheme and with his/her working visa longer than 13 months in duration.

Or if the employee does not belong to oversea retirement scheme and starts his/her employement in HK with a working visa less than 13-month, but with the working visa subsequently renewed beyond 13-month, then the expat employee must enrol to an MPF scheme starting from the 14th month.

For MPF registration and contribution holiday, please refer to details in MPF Enrolment and MPF Contribution.

For details of Expat's enrolment, please refer to FAQ of MPF, item 6 under "Coverage and Enrolment":


Employer's Handbook on MPF Obligations:

FAQ on MPF for Employer: