MPF (Mandatory) contributions made for an employee are fully and immediately vested in the employee once they are paid into his/her MPF account. Any investment return derived from the mandatory contributions is also fully and immediately vested in that employee.
Regular employees
Expand AllHow to calculate contributions?
Employees and employers are both required to make mandatory contributions of 5% of the employee’s relevant income into the employee’s MPF account, subject to the minimum and maximum relevant income levels.
Employers must make mandatory contributions for their employees with their own funds. They must also deduct the employee’s contributions from his/her relevant income for each contribution period (generally the wage period).
For monthly paid employees, the current minimum and maximum relevant income levels are $7,100 and $30,000 respectively.
Learn about the adjustments made to the minimum and maximum relevant income levels for employee contributions 
over the years.
Monthly paid employees
| Monthly Relevant Income | Employer’s Mandatory Contribution | Employee’s Mandatory Contribution |
|---|---|---|
| Less than $7,100 | Relevant income x 5% | No contribution is required |
| $7,100 to $30,000 | Relevant income x 5% | Relevant income x 5% |
| More than $30,000 | $1,500 | $1,500 |
Non-monthly paid employees
If an employee is paid daily, weekly or bi-monthly, the employer must first calculate the minimum and maximum relevant income levels of the wage period based on the daily minimum and maximum relevant income levels of $280 and $1,000. The contributions to be made should be determined as follows:
| Relevant Income of Employee | Employer’s Mandatory Contribution | Employee’s Mandatory Contribution |
|---|---|---|
| Less than the minimum level ($280 x number of days in the wage period) | Relevant income x 5% | No contribution is required |
| Between the minimum and maximum levels | Relevant income x 5% | Relevant income x 5% |
| More than the maximum level ($1,000 x number of days in the wage period) | Maximum level x 5% | Maximum level x 5% |
For a weekly paid employee, as there are seven days in a week, the weekly maximum relevant income level should be $7,000 ($1,000 x 7 days) and the weekly minimum relevant income level should be $1,960 ($280 x 7 days).
| Relevant Income of Employee | Employer’s Mandatory Contribution | Employee’s Mandatory Contribution |
|---|---|---|
| Less than the minimum level ($1,960) | Relevant income x 5% | No contribution is required |
| Between the minimum and maximum levels ($1,960 to $7,000) | Relevant income x 5% | Relevant income x 5% |
| More than the maximum level ($7,000) | Maximum level x 5% | Maximum level x 5% |
MPF Contribution Days Calendar
Employers must pay the MPF contributions for all their monthly-paid employees to their trustee, on or before the 10th day of each month. If a contribution day falls on a Saturday, a Sunday, a public holiday, a gale warning day (i.e. Tropical Cyclone Warning Signals No. 8 or higher) or a black rainstorm warning day, the contributions are due on the next working day.
The “MPF Contribution Days” Calendar shows the MPF contribution day of each month in a year, helping employers and human resources practitioners make MPF contributions on time.
Please click here to view or print the 2026 “MPF Contribution Days” Calendar
Electronic MPF Contribution Days Calendar
You can also save time in adding the “MPF Contribution Days” Calendar to your electronic calendar of your smartphone or other mobile devices.
Subscribe to “MPF Contribution Days” Calendar
Collapse AlliOS users
iOS users can subscribe to “MPF Contribution Days” Calendar from their mobile devices direct! Simply follow the steps below.
iOS 13.1.3 (Latest version on 15 October 2026)
- Tap “Settings” on the Home screen
- Select “Passwords & Accounts”
- Select “Add Account”
- Select “Other”, then “Add Subscribed Calendar”
- Enter the URL for the language version of Calendar that you choose in “Server”, then tap “Next” http://mpfa.org.hk/-/media/mpfa/files/25_calendar/contday_tc.ics
- Tap “Save” to finish and the “MPF Contribution Calendar” will be added automatically.
(Note: Subscription steps may vary with different iOS versions. You may contact the manufacturers if you encounter any problems during subscription.)Android users
Generally speaking, Android users can subscribe using Google Calendar and synchronize it to their mobile devices as follows:
- Go to http://google.com/calendar through a browser, login to Google Calendar with the Google Account used for synchronizing the mobile device.
- In “Desktop” view of Google Calendar, click the “+” sign beside “Other calendars” on the left hand side of the Google Calendar.
- Select “From URL”.
- Enter the URL of the language version of Calendar that you choose: https://www.mpfa.org.hk/eng/main/subscribe/contday_en.ics
- Click “Add Calendar” and the subscription will be completed on Google Calendar.
- In the mobile device, Tap “Settings” on the Home screen. Select the Google account used for synchronizing your mobile device and synchronize with the calendar app.
- Open the calendar app. As you may have installed more than one calendars in your mobile device, please ensure that you select and synchronize with “MPF Contribution Calendar” in calendar’s setting.
- The “MPF Contribution Calendar” will then be added automatically.
(Note: As synchronization function and setting may vary in mobile devices of different models and different calendar applications, you may contact the manufacturers if you encounter any problems during subscription)