For a regular Hong Kong employee, mandatory MPF contributions are generally 5% from the employee and 5% from the employer, subject to the applicable minimum and maximum relevant-income levels. The exact contribution depends on pay frequency, relevant income, employment status, exemptions, and the rules in force for the contribution period.
Monthly paid employees
The Mandatory Provident Fund Schemes Authority (MPFA) currently describes these monthly-paid employee levels:
| Monthly relevant income | Employer contribution | Employee contribution |
|---|---|---|
| Below HK$7,100 | Relevant income x 5% | No mandatory contribution |
| HK$7,100 to HK$30,000 | Relevant income x 5% | Relevant income x 5% |
| Above HK$30,000 | HK$1,500 | HK$1,500 |
Source checked: MPFA, Employees - Mandatory Contributions, accessed 22 September 2026. The levels above are time-sensitive and should be checked against the current MPFA page before making a payroll or retirement decision.
What this summary does not decide
This summary assumes a regular employee paid monthly. It does not decide whether a payment is relevant income, whether an exemption applies, how non-monthly pay is handled, or how voluntary contributions should be treated. Bonuses, allowances, reimbursements, severance payments, self-employed status, and contribution-period timing can require a closer reading of the rules.
Mandatory contributions are not a forecast of investment returns. Fund choice, fees, market performance, transfer rules, and withdrawal conditions are separate questions. This page is general education, not personalised retirement or investment advice.
Next step
Use the MPFA guidance and ask your employer or trustee to confirm how your pay is classified for the relevant contribution period. Recheck the official limits when the MPFA publishes an adjustment; do not treat the figures on this page as permanently current.