What are the minimum and maximum relevant income levels for MPF contributions?
For monthly-paid employees the 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.
The levels are set by law and can change. Check the MPFA website for the figures that apply to each payroll year.
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.
Related questions
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- Should I do my own bookkeeping, hire a bookkeeper, or outsource it?It depends on transaction volume, your time and the complexity of the business. Doing it yourself suits very small, simple businesses with discipline. A part-time or outsourced bookkeeper suits growing businesses. Whichever you choose, the directors remain legally responsible for adequate records.
- What is the difference between bookkeeping and accounting in Hong Kong?Bookkeeping is the day-to-day recording of transactions: sales, purchases, payments and receipts. Accounting uses those records to prepare financial statements, interpret results and support tax and audit work. In Hong Kong the law cares about both: the company must keep adequate records, and its directors must prepare financial statements from them.
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