Do employers need to enroll part-time employees in an MPF scheme? In what situations is MPF mandatory? Can it be skipped?

Posted by City AI Accounting on 2025-02-20 | Featured

Do employers need to enroll part-time employees in an MPF scheme?
In what situations is MPF mandatory? Can it be skipped?

Many employers have these questions before hiring part-time employees.

City AI Accounting has summarized the key points below to help employers understand their obligations:

1. Mandatory MPF Enrollment – Employers must enroll part-time employees aged 18 to 64 in an MPF scheme and make contributions if they have been continuously employed for 60 days or more, regardless of their weekly working hours or days.

2. Employer Contribution Requirement – Even if a part-time employee earns less than HK$7,100 per month, the employer is still required to contribute 5% of their salary to MPF. However, the employee’s own contribution may be exempted.

3. Retrospective Contributions – If an employer does not enroll a part-time employee in an MPF scheme from the first month of employment, they must make backdated contributions once the employee has worked for 60 consecutive days. This means that employers can wait until the legal threshold is met, but they will still need to pay for the previous months.

⚠️ Non-compliance with MPF regulations for part-time employees aged 18 to 64 who have worked for 60 days or more is a violation of the law.

From: MPFA。

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