MPF Contribution Calculator
Mandatory MPF contributions are 5% of relevant income from both employer and employee; employees earning under HK$7,100 a month pay nothing, and above HK$30,000 each side is capped at HK$1,500.
Last updated: 2026-10-21
Mandatory contribution rules
• Employer and employee each contribute 5% of the employee's relevant income.
• Minimum relevant income: HK$7,100 a month. Below it the employee contributes nothing, but the employer still pays 5%.
• Maximum relevant income: HK$30,000 a month, so each side's mandatory contribution is capped at HK$1,500 a month.
• Self-employed persons contribute 5% of relevant income under the same levels.
Examples
| Monthly income | Employee | Employer |
|---|---|---|
| HK$6,000 | HK$0 | HK$300 |
| HK$7,100 | HK$355 | HK$355 |
| HK$20,000 | HK$1,000 | HK$1,000 |
| HK$30,000 | HK$1,500 | HK$1,500 |
| HK$50,000 | HK$1,500 | HK$1,500 |
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FAQ
What is the maximum monthly MPF contribution?
HK$1,500 each for employer and employee (5% of the HK$30,000 maximum relevant income).
Do I contribute if I earn under HK$7,100?
The employee does not, but the employer still contributes 5% of income.
Do bonuses and commissions count?
Generally yes. Relevant income includes wages, salary, leave pay, fees, commissions, bonuses, gratuities and allowances, but not severance or long service payments.