Deal with MPF contribution in Multiple Payroll Batches

17-Jan-2024 · Felix Fung
其他語言版本 English

Why deal with MPF contribution in multiple payroll batches?

You are paying salary in multiple payroll batches within the same pay cycle (e.g. paying Double Pay or Bonus separately from monthly salary). You want to make sure the related MPF contribution is correct. 

How does Backstage handle MPF contribution in multiple payroll batches?

Payroll batches with the same MPF Contribution Date are regarded by Backstage as belonging to the same MPF contribution cycle.

Upon preparing each payroll batch, Backstage will allocate the outstanding contribution to the current payroll batch, as calculated by:

Total MPF ContributionMPF contribution from Posted payroll batches =


Outstanding MPF contribution


Example 1 :
Bouns HKD 5,000, Basic Salary HKD 15,000 --> Total relevant income = HKD 20,000, i.e MPF = 20000 x 5% = HKD 1,000
1st Payroll Batch = Bonus payment of HKD 5,000
2nd Payroll Batch = Basic Salary HKD 15,000 + Outstanding MPF contribution HKD 1,000
As 1st Payroll Batch not meet the minimum contribution requirement, the employee contributes nothing in this batch.

Example 2 :
Bouns HKD 10,000, Basic Salary HKD 15,000 --> Total relevant income = HKD 30,000, i.e MPF = 30000 x 5% = HKD 1,500
1st Payroll Batch = Bonus HKD 10,000 + Outstanding MPF contribution HKD500
2nd Payroll Batch = Basic Salary HKD 15,000 + Outstanding MPF contribution HKD 1,000

How to handle MPF contribution in multiple payroll batches?

1. Create and prepare the 1st Payroll Batch

  • Choose the correct MPF contribution date
  • Post the payroll batch when you have done(as only posted payroll batch will be considered in the total monthly contribution)

2. Create your 2nd Payroll Batch

  • Choose the same MPF contribution date as the 1st Payroll Batch
    • Note the MPF contribution already consider the 1st Payroll Batch
  • Check the MPF contribution amount
  • Post the payroll batch when you have done
  • Repeat for 3rd or more payroll batches as needed

What's Next?

  • Generate the MPF report to check the MPF contribution amount
    • Go to Analytic -> Payroll -> MPF Contribution Report -> Input the Employer and Submission -> Generate
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