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Understanding MPF in Hong Kong in 2025
Who Is Required to Contribute to MPF in Hong Kong?
Under Hong Kong law, Mandatory Provident Fund (MPF) contributions are required for nearly all employees who meet basic criteria. If you are:
- Aged 18 to 64
- Working full-time or part-time
- Earning at least HK$ 7,100 per month
- Employed for 60 days or more
… then both you and your employer must contribute to an MPF scheme.
Employers are legally responsible for enrolling eligible employees in a registered MPF scheme within the first 60 days of employment. Contributions must then be made monthly, with strict deadlines.
MPF Contribution Rates for Employees and Employers
Here’s how the contributions break down in 2025:
What Has Changed in MPF Rules for 2025?
In 2025, the MPF contribution rates remain the same, but there may be updates to the minimum and maximum income thresholds based on inflation and government reviews.
The MPFA (Mandatory Provident Fund Schemes Authority) periodically adjusts these thresholds, so businesses should check for:
- Updated income caps
- Changes to exempt categories
- New contribution calculation tools or APIs
MPF Rules for Self-Employed Persons in Hong Kong
If you're self-employed — whether a freelancer, consultant, or sole proprietor — you are also required to contribute to MPF.
Key rules:
- 5% of your net relevant income
- Contributions can be made monthly or annually
- You must enroll in an MPF scheme as a self-employed person
- The contribution cap is the same: HK$ 1,500/month or HK$ 18,000/year
To calculate your contribution, base it on your declared income as filed with the Inland Revenue Department (IRD).
Frequently asked questions about MPF in Hong Kong
How is MPF calculated in Hong Kong?
MPF is calculated as 5% of an employee’s monthly salary, matched by the employer, with both capped at HK$ 1,500/month. Use our calculator to estimate your exact amount.
Who is exempt from MPF contributions?
You are exempt if:
- You're under 18 or over 65 years old
- You earn less than HK$ 7,100/month
- You're a non-HK resident on a short-term visa
Do bonuses count towards MPF contributions?
Yes, if the bonus is contractual or regularly paid, it qualifies as relevant income and will be included in MPF calculations.
What is the maximum MPF contribution?
Both employee and employer contributions are capped at HK$ 1,500/month each, regardless of salary above HK$ 30,000.
How can I reduce MPF admin time as a business owner?
Using a digital business account like Aspire, you can:
- Automate MPF contributions
- Schedule employee salary payouts
- Simplify record-keeping for tax and compliance