How much we need to contribute to the MPF fund?

You and your employees are required to contribute to the MPF, subject to a minimum of 5% of the relevant income of the employee, and also the minimum and maximum level of relevant income of $7,100 and $30,000 respectively.

Monthly Relevant Income Amount of Mandatory MPF Contributions Payable by Employer Amount of Mandatory MPF Contributions Payable by Employee
Less than $7,100 Relevant income x 5% No contributions required
$7,100 to $30,000 Relevant income x 5% Relevant income x 5%
More than $30,000 $1,500 $1,500

How to Calculate Relevant Income?

Relevant income refers to all monetary payments paid or payable by an employer to an employee.

  • Including: any wages, salary, leave pay, fees, commissions, bonuses, gratuities, perquisites or allowances
  • Excluding: Payment in lieu of notice, Severance payments or Long Service payments under the Employment Ordinance

Details refer to MPFA definition of Relevant Income:
Relevant Income

Timing of Contribution of MPF:

As an employer, your MPF contribution should begin starting from the first day your employees are employed. For employees, however, "contribution holiday" applies so that employees are not required to make contributions for the first 30 days of employment.

In terms of the actual transfer of funds, you should pay your first contributions to your trustee on or before the 10th day after the last day of the calendar month on which the 60th day of employment falls.

Details refer to MPFA about the Contribution Day:
Contribution Day


Reference from MPFA:

Reference from Mandatory Provident Fund Schemes Ordinance
Mandatory Provident Fund Schemes Ordinance