MPF requirements for part-time employees, probationary staff, and interns

Many employers and employees are unsure whether part-time employees, probationary staff, and interns are required to join an MPF scheme and when the MPF contribution period start. Except for exempted persons by law, employees aged 18 to 64 who are employed for a continuous period of 60 days or more must join an MPF scheme and make mandatory contributions under the MPF Schemes Ordinance, regardless of whether they are full-time, part-time, on probation, or interns.

Definition of “Employed for a continuous period of 60 days or more”

Employees who maintain a continuous employment relationship with the same employer for 60 days or more are required to join an MPF scheme. This definition is not based on the actual number of days worked.

The 60-day period is calculated on a calendar-day basis from the first day of employment and includes weekends, public holidays, and company-designated non-working days. Therefore, what matters is whether the employment relationship remains uninterrupted throughout the period.

Part-time employees who work only a few days a week, probationary employees who leave the company before completing their probation, and interns whose placements end on the 60th day of employment are all required to join an MPF scheme, provided they have all been continuously employed for 60 days or more.

How MPF contributions are calculated

MPF contributions are calculated based on an employee’s relevant income.

For monthly-paid employees, the current minimum relevant income level is HK$7,100 per month, while the maximum relevant income level is HK$30,000 per month. Both employers and employees are required to make mandatory contributions equal to 5% of the employee’s relevant income. If an employee earns less than HK$7,100 per month, the employee is not required to make mandatory contributions, but the employer must still contribute at 5% of the employee's relevant income.

For part-time employees on a daily, weekly, or other non-monthly payment basis, the minimum relevant income level is HK$280 per day, while the maximum relevant income level is HK$1,000 per day. MPF contributions are calculated according to the employee’s wage period and relevant income level.

It is also worth noting that the Mandatory Provident Fund Schemes Authority (MPFA) is currently reviewing the relevant income levels under the 2022-2026 review cycle. As a result, the above relevant income levels may be adjusted in the future. Employers and employees should pay attention to official announcements for any updates.

Contribution holiday for new employees

Apart from enrolling an employee in an MPF scheme on time as required, employers and employees should be aware of the timing when the first contribution begins.

New employees enjoy a contribution holiday meaning that they are not required to make mandatory MPF contributions during the first 30 days of employment, and any incomplete wage period that immediately follows the first 30 days of employment.

What to do if an employer fails to fulfil MPF obligations

All employees, including full-time employees, part-time employees, employees on probation, and intern, are protected under the MPF system, employers are legally obliged to enrol them in the employer’s MPF scheme.

Employers are legally required to fulfil their MPF obligations in accordance with the legislation, while employees should regularly review their contribution records to ensure that contributions are being made on time by the employer and understand their rights. If an employee suspects that their employer has not enroled them in an MPF scheme or has failed to make the required contributions, they should clarify with the employer. Should the matter remain unresolved, employees may seek assistance from the MPFA to lodge a complaint formally.

Understanding the MPF requirements helps both employers and employees fulfil their responsibilities and ensure compliance with Hong Kong's retirement protection framework.