Do I pay MPF for part time staff in Hong Kong

Do I Pay MPF for Part Time Staff

Yes. You must pay MPF for part-time staff aged 18 to 65 who are employed for 60 days or more, regardless of their weekly hours. The Mandatory Provident Fund Schemes Ordinance (Cap. 485) does not distinguish between full-time and part-time employment. The trigger for mandatory enrolment is the duration of employment, not the hours worked.

MPF for Part Time Employees Hong Kong

Enrol a part-time employee in an MPF scheme within 60 days of their first day of work. This 60-day deadline starts from the date employment begins, not when other statutory entitlements become due. Failure to enrol a part-time employee within this period may result in penalties from the Mandatory Provident Fund Schemes Authority (MPFA).

Hong Kong Part Time MPF Contribution

Both employer and employee contribute 5% of the employee's relevant income each month. Relevant income includes wages, salary, commissions, bonuses, tips and other remuneration. Contributions are calculated on monthly relevant income between HK$7,100 and HK$30,000. If an employee's monthly relevant income is below HK$7,100, the employee does not contribute, but the employer must still contribute 5% of the actual relevant income. Where monthly relevant income exceeds HK$30,000, contributions are capped at HK$1,500 from each side per month.

Mandatory Provident Fund Part Time Staff

The 4-18 rule under the Employment Ordinance (Cap. 57) does not apply to MPF eligibility. That rule determines continuous contract status for entitlements like paid annual leave and sickness allowance. MPF enrolment depends solely on the employee being aged 18 to 65 and employed for 60 days or more. A part-time employee working fewer than 18 hours per week but employed for 60 days or more must still be enrolled.

MPF Exemption Part Time Hong Kong

Some workers are exempt from MPF contributions. These include employees covered by an Occupational Retirement Schemes Ordinance (ORSO) registered scheme providing equivalent benefits, employees aged under 18 or over 65, and those in short-term employment of fewer than 60 days. A part-time employee working fewer than 60 days does not require enrolment. If the employment extends beyond 60 days, however, the employer must enrol the employee from the first day of employment and make contributions for the entire period, including the first 60 days.