In this course · 3 of 7
Course 5
Pay your staff right
7 lessons · 8 min
- 1How do I account for payroll and MPF contributions in Hong Kong?
- 2MPF Minimum and Maximum Relevant Income in Hong Kong (2026)
- 3MPF Contribution Deadline and Late Payment Penalties in Hong Kong
- 4What Is a Director's Current Account in Hong Kong?
- 5Can a Hong Kong Company Lend Money to Its Directors?
- 6Risks of Mixing Personal and Business Money in a Hong Kong Company
- 7Is a Hong Kong Director Personally Liable for a Bookkeeper's Poor Records?
The short answer
Hong Kong MPF contributions are generally due by the 10th of the following month through the eMPF Platform. Late payment can cost the greater of HK$5,000 or 10% of the amount due, plus a 5% surcharge on the default amount. Serious offences carry up to HK$450,000 and 4 years' jail.
Deadline (MPFA). The contribution day is generally the 10th of each month, covering the previous wage period. September wages, for example, are due by 10 October. If the 10th falls on a Saturday, public holiday, gale or black rainstorm warning day, or a relevant eMPF suspension, the deadline moves to the next working day.
New employees. The first contribution is due on the next contribution day after the calendar month in which the 60th day of employment falls.
Consequences of default (MPFA enforcement page)
| Offence | Maximum penalty |
|---|---|
| Late payment through the eMPF Platform | HK$5,000 or 10% of the amount due, whichever is greater |
| Payment notice issued | 5% surcharge on the default amount, paid to employees' accounts |
| Not paying contributions after deducting 5% from the employee's pay | HK$450,000 and 4 years' imprisonment |
| Not paying contributions without deduction | HK$350,000 and 3 years |
| Failing to enrol employees | HK$350,000 and 3 years |
Other penalties apply for failing to provide monthly pay records.
Accounting tip: keep an MPF payable account and reconcile it each month so nothing is paid late. These are maximums set in law.
Legal basis and sources
The law
- Mandatory Provident Fund Schemes Ordinance (Cap. 485)
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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