If you employ anyone in Hong Kong, you have to handle MPF (the Mandatory Provident Fund). The good news: once you know three numbers, you can work it out in under a minute.
💰 The basic rule
Both you (the employer) and your employee each contribute 5% of the employee's relevant income — usually their monthly salary plus most allowances and bonuses. So a straightforward salary means 5% from them, 5% from you.
📊 The two limits that change everything
- Minimum — HK$7,100/month. If an employee earns less than HK$7,100 in a month, they contribute nothing — but you, the employer, still pay 5%.
- Maximum — HK$30,000/month. Contributions are capped here, so the most either side pays is HK$1,500/month.
| Monthly income | Employee MPF | Employer MPF |
|---|---|---|
| HK$5,000 | $0 | $250 |
| HK$7,100 | $355 | $355 |
| HK$20,000 | $1,000 | $1,000 |
| HK$30,000 | $1,500 | $1,500 |
| HK$50,000 | $1,500 (capped) | $1,500 (capped) |
⚠️ Note: These are the standard rules for monthly-paid employees. Casual and daily-rated staff use a different daily min/max table. Figures are current for 2026 — always verify with the MPFA.
🗓️ When you have to act
- Enrol a new employee in an MPF scheme within 60 days of hiring.
- Pay each month's contributions by the 10th day of the following month.
Doing this by hand every payday?
If you're calculating MPF and typing payslips manually every month, that's an hour you'll never get back — repeated 12 times a year. It's exactly the kind of task that should run itself. See the other tasks worth automating first.