All employees aged 18-65 are required to contribute to the MPF, regardless of whether they are full-time, part time, casual or temporary staff. The only exceptions to this regulation are as followed:
- Domestic employees
- Self-employed hawkers
- People covered by statutory pension or provident fund schemes, such as civil servants and subsidized or grant school teachers
- Members of occupational retirement schemes that are granted MPF exemption certificates
- Foreigners who enter Hong Kong for employment for less than 13 months, or who are covered by overseas retirement schemes
- Employees of the European Union Office of the European Commission in Hong Kong
Employers and employees are required to contribute 5% of the employee’s monthly cash income each into a registered MPF Scheme, with mandatory contributions capped at HKD $1,000 for employees earning more than HKD $20,000 a month. If an employee’s salary is below HKD $5,000, only the employer is required to contribute 5% towards the MPF leaving the employee exempt from this regulation. Casual employees who are paid daily and their employers must contribute on a separate scale.