MPF for New Arrivals: Registration, Contributions and Withdrawal

The Mandatory Provident Fund is Hong Kong’s statutory compulsory retirement protection scheme. With the exception of exempted persons, employees and self-employed persons aged 18 to 64 must take part. Whether a new arrival is covered by the scheme depends on their visa category, limit of stay and employment status. This article sets out the official rules on registration, contributions and withdrawal, with information current as at 7 October 2026.

What is the MPF? Who has to take part?

The Mandatory Provident Fund (MPF) is a compulsory retirement protection scheme established under the Mandatory Provident Fund Schemes Ordinance. With the exception of exempted persons, all employees and self-employed persons aged 18 to 64 must join an MPF scheme in accordance with the Ordinance.

An ordinary employee means an employee aged 18 to 64, in any industry, who is continuously employed for 60 days or more.

Exempted persons

The following categories are not required to join MPF: employees and self-employed persons under the age of 18 or aged 65 and over; domestic employees; self-employed hawkers; persons covered by a statutory pension scheme or provident fund scheme; members of occupational retirement schemes granted an MPF exemption certificate; and employees of the European Commission’s office in Hong Kong under the European Union.

Persons who come to work in Hong Kong under section 11 of the Immigration Ordinance and are permitted to stay for no more than 13 months, or who are members of a retirement scheme outside Hong Kong, are also exempt.

Visa categories and coverage for new arrivals

Whether a new arrival is covered by MPF depends on their visa category.

Employees who enter Hong Kong on a dependant visa are covered by the MPF system, because they were not permitted to enter Hong Kong for the purpose of working.

Employees who enter on a work visa and are permitted under section 11 of the Immigration Ordinance to stay for no more than 13 months are exempt for their first 13 months in Hong Kong. If the visa is subsequently extended so that the total exceeds 13 months, they cease to be exempt from the first day after the end of the 13th month, and the employer must arrange enrolment within 60 days of that day.

Employees who enter on a work visa, are permitted to stay under section 11 of the Immigration Ordinance, and who participate in a provident fund scheme, pension scheme or retirement/severance scheme established outside Hong Kong are not covered by MPF.

Students who come to Hong Kong on a student visa to study, and who then obtain permission to work in Hong Kong on an Immigration Arrangements for Non-local Graduates (IANG) visa immediately following graduation, are covered by MPF if the validity of the student visa together with the validity of the immediately following IANG visa exceeds 13 months in total; the employer must arrange enrolment within 60 days of the start of that student’s employment.

Employees who are employed by a foreign company outside Hong Kong and work outside Hong Kong are not covered, regardless of whether they are Hong Kong residents. Employees who are employed in Hong Kong or from Hong Kong by a company that carries on business in Hong Kong, who work in Hong Kong but live outside Hong Kong, are covered — for example, an employee who lives in Shenzhen and commutes between Shenzhen and Hong Kong every day.

For the conditions attached to each visa pathway into Hong Kong, see visa pathways overview; for arrival arrangements for new arrivals, see first-week checklist for arriving in Hong Kong: banking and housing. For how Top Talent Pass Scheme (TTPS) renewal relates to MPF, see how TTPS renewal affects MPF.

Contribution rates and ceilings

Both the employee and the employer must each make a contribution of 5% of the employee’s relevant income to the MPF account, and the contribution amount is subject to the minimum and maximum relevant income levels.

Contribution table for monthly-paid employees

For monthly-paid employees, the current minimum and maximum relevant income levels are HK$7,100 and HK$30,000 respectively.

Monthly salary level	Employer contribution	Employee contribution
Below HK$7,100	Relevant income × 5%	No contribution required
HK$7,100 to HK$30,000	Relevant income × 5%	Relevant income × 5%
Above HK$30,000	HK$1,500	HK$1,500

Calculating for non-monthly pay

If pay is made daily, weekly or once every half-month, the employer must first calculate the upper and lower limits of the pay period using the daily maximum relevant income level of HK$1,000 and the minimum of HK$280, in order to determine the contribution amount.

What counts as relevant income

Relevant income means an amount paid or payable by the employer to the employee in money, including wages, salary, holiday allowance, fees, commissions, bonuses, gratuities, contract remuneration, tips or allowances; it does not include severance payment or long service payment under the Employment Ordinance.

Different contribution periods for employees and employers

Employees are not required to make contributions for the first 30 days of employment; the contribution holiday does not apply to employers, and employer contributions should be counted from the employee’s first day of employment.

In general, the contribution date is the 10th day of each month. For an employee’s first contribution, the employer should pay the contribution to the eMPF Platform on or before the next contribution date (the 10th day of each month) after the month in which the employee has been employed for 60 days.

Once a mandatory contribution has been deposited into an employee’s account, it belongs to that employee in full and immediately; the investment returns on mandatory contributions likewise belong to that employee in full and immediately.

Employees versus the self-employed

Employees have registration and contributions arranged by their employers, while the self-employed must choose a scheme and open an account themselves. The registration responsibilities and penalties for the two groups are not the same.

Registration for employees

With the exception of exempted persons, employers should arrange for full-time and part-time employees aged 18 to 64 who are employed for 60 days or more to register and join an MPF scheme within the first 60 days of employment. The 60 days are calendar days counted from the date employment begins while the employment relationship is maintained (including holidays), not the number of working days from the start of employment.

An employer who fails to register an employee for an MPF scheme on time may be prosecuted; on conviction, the maximum fine is HK$350,000 and imprisonment for three years.

Employers must register employees through the eMPF Platform. The information required includes the chosen fund, personal details, and a self-certification of tax residency status (i.e. declaring whether the employee has tax residency obligations outside Hong Kong). If the employee has not made the self-certification, the eMPF Platform will be unable to complete the account-opening process.

If the employee has not indicated a fund choice on the form, their contributions will be invested according to the scheme’s default investment strategy.

Who counts as self-employed, and how to register

Sole proprietors and partners in partnership businesses are all self-employed persons. With the exception of exempted persons, self-employed persons aged 18 to 64 must, within the first 60 days of becoming self-employed, choose an MPF scheme themselves and open a self-employed person’s account.

A self-employed person who fails to register for an MPF scheme on time may be prosecuted; on conviction, the maximum fine is HK$50,000 and imprisonment for six months.

For planning details for the self-employed, see MPF contribution planning for the self-employed; for the order in which starting a company as a self-employed person, MPF and work visas fit together, see the order of starting a company as self-employed, MPF and work visas.

Contributions by the self-employed

A self-employed person’s contribution is 5% of income, and is subject to the minimum and maximum relevant income levels. The current minimum and maximum relevant income levels are HK$7,100 per month (or HK$85,200 per year) and HK$30,000 per month (or HK$360,000 per year) respectively.

Self-employed person’s monthly relevant income	Contribution
Below HK$7,100 per month (or HK$85,200 per year)	No contribution required
HK$7,100 to HK$30,000 per month (or HK$85,200 to HK$360,000 per year)	Relevant income × 5%
Above HK$30,000 per month (or HK$360,000 per year)	HK$1,500 per month (or HK$18,000 per year)

Self-employed persons may contribute monthly or annually.

Self-employed persons may use any of the following four ways to determine relevant income: refer to the “assessable profits” on the most recent assessment notice issued by the Inland Revenue Department (IRD); refer to the basic allowance as defined under section 28 of the Inland Revenue Ordinance; make an income declaration to the eMPF Platform; or use the annual maximum relevant income level as relevant income.

A self-employed person may make a statement to the eMPF Platform declaring that their business has incurred a net loss, and stop making mandatory contributions until their relevant income returns to the minimum relevant income level. The self-employed person must report their relevant income for the next financial period to the eMPF Platform at least 30 days before the end of each financial period.

How to choose a trustee and funds

Employers and self-employed persons both need to select an MPF scheme. Three factors may be considered when choosing: the service provided by the trustee and the relevant service providers; whether the funds meet your investment needs and offer sufficient choice; and the charges (there may be initial fees, annual fees and transaction fees). Trustees must provide persons who are considering joining an MPF scheme with a Key Features Statement and an MPF Scheme Brochure.

An employer may join more than one MPF scheme, offering employees several options so that employees can choose the scheme that best suits their individual needs. A pooled trust scheme is the most common type of MPF scheme.

There are three types of MPF account under the MPF system: contribution accounts, personal accounts, and tax-deductible voluntary contribution accounts.

For specific points on choosing a scheme, see choosing an MPF scheme.

In which circumstances can you withdraw?

MPF legislation provides that scheme members may only withdraw the MPF accumulated from mandatory contributions and tax-deductible voluntary contributions once they reach the age of 65 (except in specific circumstances prescribed by law). Members aged 65 may choose to withdraw in instalments, take a lump sum, or leave it in the MPF scheme to continue investing.

The six statutory circumstances for early withdrawal

Before the age of 65, MPF may only be withdrawn early in the following specified circumstances: early retirement; permanently leaving Hong Kong; total incapacity; terminal illness; small balance; and death.

Early retirement requires the member to be at least 60 years of age, to have ceased all employment and self-employment, and to make a statutory declaration that they do not intend to be employed or self-employed again.

Total incapacity requires a medical certificate from a registered medical practitioner or registered Chinese medicine practitioner. Terminal illness means any illness that is highly likely to reduce life expectancy to 12 months or less, supported by a medical certificate issued by a registered medical practitioner or registered Chinese medicine practitioner; the scheme member must apply to the trustee through the eMPF Platform within 12 months of the issue of the medical certificate, and must also withdraw all MPF in the account in full.

A small balance means that the scheme member holds MPF in only one MPF scheme and the balance does not exceed HK$5,000, the date of application must be at least 12 months after the last contribution date, and the member must declare that they do not intend to be employed or self-employed again.

Permanently leaving Hong Kong

The scheme member must make a statutory declaration that they have left or will leave Hong Kong, and have no intention of returning to work or resettling in Hong Kong as a permanent resident. They must also provide evidence satisfactory to the trustee that they have been permitted to reside outside Hong Kong.

The documents required are a proof of identity document (such as a Hong Kong Identity Card), a statutory declaration, and documents satisfying the trustee that the member has been permitted to reside somewhere outside Hong Kong. Claims must be made to the trustee through the eMPF Platform; in general, the trustee must pay the MPF to the claimant within 30 days of receiving all the required documents.

A person who has previously withdrawn MPF early on the grounds of permanently leaving Hong Kong cannot apply again on the same grounds with a later departure date, and the trustee will not pay MPF to the scheme member. A scheme member who makes a false or misleading statement in order to withdraw MPF early may be prosecuted; the Mandatory Provident Fund Schemes Authority (MPFA) will proactively spot-check claims and, where there are suspicions, will investigate and take enforcement action.

Statutory declarations must be originals. In Hong Kong, a scheme member may make the required statutory declaration before an oath commissioner of the Home Affairs Department, a notary public or a Justice of the Peace, who will sign it; if made outside Hong Kong, it must be made before a notary public, a person authorised by local law to administer oaths, or a person who supervises statutory declarations.

For the relationship between overseas retirement and withdrawal on permanent departure, see withdrawing on permanent departure as a permanent resident and overseas retirement arrangements.

Handling MPF when changing jobs and the eMPF Platform

When leaving or changing jobs, how the MPF account is handled is up to the member; if no instruction is given, the eMPF Platform will automatically transfer the contributions into a personal account.

Handling accounts when changing jobs

When changing jobs, an employee can transfer their MPF from the contribution account of the original scheme to the contribution account of the scheme joined by the new employer, or to a personal account of any scheme.

If, within three months of the eMPF Platform receiving a leaver notification issued by the employer, no instruction is received from the employee on how to handle the MPF in their contribution account, that employee’s MPF will be automatically transferred to a personal account in the original scheme and continue to be invested.

The Employee Choice Arrangement (‘MPF half free choice’)

The Employee Choice Arrangement (commonly known as the MPF “half free choice”) allows employees, once a year, to choose to transfer the MPF accumulated from the employee’s mandatory contributions in their contribution account to an MPF scheme of their choosing. The arrangement applies once a year, for the period from 1 January to 31 December.

Employees must transfer the MPF accumulated from their own mandatory contributions in full as a single lump sum. While still in their current employment, the MPF accumulated from the employer’s mandatory contributions cannot be transferred; it can only be transferred after the employee leaves the job.

Managing accounts through the eMPF Platform

The eMPF Platform is a centralised and integrated electronic platform that standardises, streamlines and automates MPF scheme administration, thereby improving operational efficiency, cutting administrative costs, and providing scheme members and employers with a convenient one-stop user experience. The platform was built by eMPF Platform Company Limited, a wholly owned subsidiary of the MPFA established under section 6DA of the Mandatory Provident Fund Schemes Ordinance, and operates on a not-for-profit basis; the administrative costs saved will benefit scheme members directly through fee reductions.

The Chairman of the MPFA said in a blog post published on 4 October 2026 that the eMPF Platform is now fully operational, and that scheme members can log in and review information on all their MPF accounts on a single platform. The eMPF Platform offers one-stop mobile management: through a mobile phone or computer, members can manage their MPF anytime and anywhere on one platform, including switching funds or investment portfolios and updating personal details, and the platform has a reminder function so members can keep track of whether their employer has contributed on time. Members only need to register for eMPF once, and the same account can be used for life, so even if they change jobs and open accounts with different MPF schemes later, they can avoid the hassle of logging in to different scheme accounts.

The eMPF Platform launched a one-stop “MPF Account Information Enquiry Service” on 5 October 2026; the MPFA’s original individual account and unclaimed benefits records enquiry services ceased operating from 5 October 2026. Members can visit the eMPF website or log in to the platform to make enquiries.

Voluntary contributions and tax deductions

MPF contributions are divided into mandatory contributions and voluntary contributions, and the two are treated differently for tax purposes.

Employees may claim a deduction for the employee’s mandatory contributions paid to an MPF scheme, with a maximum deduction of HK$18,000 for each year of assessment (applicable from 2015-16 onwards). Voluntary contributions made by employees are not tax-deductible, except for tax-deductible voluntary contributions.

Tax-deductible voluntary contributions (TVC) qualify for a tax deduction, with a deduction cap of HK$60,000 per year; this cap is the combined cap for tax-deductible voluntary contributions and qualifying deferred annuity premiums, and the tax deduction measure took effect from the 2019/20 year of assessment. These contributions must be retained until the age of 65 (except in specific circumstances prescribed by law) before they can be withdrawn, and contributions exceeding the deduction amount likewise cannot be withdrawn early; account balances can be transferred at any time to the tax-deductible voluntary contribution account of another MPF scheme.

General voluntary contributions (paid through an employer, with amounts linked to income) carry no tax benefit, and withdrawal is subject to the terms of the scheme, or may only be withdrawn or transferred after leaving employment.

Employers may claim a deduction for the mandatory and voluntary contributions made on behalf of employees, but the deduction must not exceed 15% of the employee’s total remuneration. A self-employed person’s mandatory contributions may be deducted as business expenses, up to HK$18,000.

Frequently asked questions

How long after starting a job do I have to join MPF?

Employers must arrange for an employee to register and join an MPF scheme within the first 60 days of employment. This applies to full-time and part-time employees aged 18 to 64 who are employed for 60 days or more; the 60 days are counted in calendar days (including holidays), not working days.

Can MPF be withdrawn early?

In general, MPF can only be withdrawn at the age of 65; before 65, it can only be withdrawn early in the six statutory circumstances. The six circumstances are early retirement (the member must be at least 60 and have ceased all employment and self-employment), permanently leaving Hong Kong, total incapacity, terminal illness, small balance (a balance of no more than HK$5,000) and death.

Are MPF contributions tax-deductible?

Employees may claim a deduction for mandatory contributions, with a maximum deduction of HK$18,000 for each year of assessment; general voluntary contributions are not tax-deductible. Tax-deductible voluntary contributions and qualifying deferred annuity premiums together have an annual deduction cap of HK$60,000, and these contributions must be retained until the age of 65 (except in specific circumstances prescribed by law) before they can be withdrawn.

Do the self-employed have to contribute?

Self-employed persons aged 18 to 64 must contribute. The self-employed must choose a scheme and open an account themselves within the first 60 days of becoming self-employed; contributions are 5% of income, subject to the relevant income levels of HK$7,100 to HK$30,000 per month. Failure to register on time may be prosecuted, with a maximum fine of HK$50,000 and imprisonment for six months.

Do I need to contribute to MPF if I come to Hong Kong on a work visa?

Those admitted on a work visa and permitted to stay in Hong Kong under section 11 of the Immigration Ordinance for no more than 13 months are exempt for their first 13 months in Hong Kong. If the visa is subsequently extended so that the total exceeds 13 months, the employer must arrange enrolment within 60 days from the first day after the end of the 13th month; if that employee also participates in a retirement scheme outside Hong Kong, they are not covered by MPF.

Official sources

This article is a compilation of policy information and does not constitute legal advice; policy is subject to the latest announcements from official departments such as the MPFA and the IRD.