In this course · 2 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
For monthly-paid employees in Hong Kong the MPF minimum relevant income is HK$7,100 and the maximum is HK$30,000. Below the minimum, only the employer contributes. Above the maximum, each side's contribution stops at HK$1,500 a month. Daily-paid staff have levels of HK$280 and HK$1,000 per day.
The MPFA publishes these levels for mandatory contributions:
| Pay type | Minimum relevant income | Maximum relevant income |
|---|---|---|
| Monthly | HK$7,100 | HK$30,000 |
| Daily | HK$280 per day | HK$1,000 per day |
| Weekly | HK$1,960 | HK$7,000 |
Daily levels are multiplied by the number of days in the wage period.
What it means
- Below the minimum: the employee pays nothing; the employer still pays 5%.
- Between the levels: both pay 5% of relevant income.
- Above the maximum: each pays a flat HK$1,500 per month, a cap on mandatory contributions. Employers may contribute more voluntarily.
Employee holiday: an employee need not contribute for the first 30 days of employment; the employer contributes from day one.
What counts as relevant income: all monetary payments paid or payable by the employer to the employee, including wages, salary, leave pay, fees, commissions, bonuses, gratuities, perquisites and allowances. Severance and long service payments under the Employment Ordinance are excluded. In the MPFA's examples, a cash allowance and 13th-month pay count; reimbursement of work expenses and non-monetary benefits such as transport passes do not.
These levels apply as of 2026 and are published by the MPFA. They are set by law and can change. Check the MPFA website for the figures that apply to each payroll year.
Legal basis and sources
The law
- Mandatory Provident Fund Schemes Ordinance (Cap. 485)
Official sources
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.
Was this lesson useful?
Upvote it and it moves up for the next reader who asks.
