When must MPF contributions be paid, and what happens if they are late?
Contributions are generally due by the 10th of the following month for the previous wage period, paid through the eMPF Platform. Late payment can bring a charge of the greater of HK$5,000 or 10% of the amount due, a 5% surcharge on default amounts, and criminal penalties of up to HK$450,000 and four years' jail in serious cases.
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)
- Financial penalty for late payment through the eMPF Platform: HK$5,000 or 10% of the amount due, whichever is greater.
- A 5% surcharge on the default amount when a payment notice is issued, paid to employees' accounts.
- Criminal offences: failing to pay mandatory contributions after deducting 5% from the employee's pay carries up to HK$450,000 and 4 years' imprisonment; without deduction, up to HK$350,000 and 3 years. Failing to enrol employees carries up to 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
- Mandatory Provident Fund Schemes Ordinance (Cap. 485)
Sources
Applies to 2026 · Last reviewed 29 October 2026
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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