- MPFA
-
MPF System
- Background
- Types of MPF Schemes
- MPF Coverage
- Enrolment and Termination
- Mandatory Contributions
- Voluntary Contributions / Tax Deductible Voluntary Contributions
- MPF Tax Matters
- MPF Account Management
- Withdrawal of MPF
- Arrangements for Offsetting Long Service Payment and Severance Payment
- Anniversaries of MPF System
- MPF Investment
- ORSO
- Supervision
- Enforcement
- eMPF Platform
Enforcement
Self-employed Persons
- Your Position
- Homepage
- Enforcement
- Self-employed Persons
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Common Offences
Common offences
- Failure to enrol in an MPF scheme
Self-employed persons (SEP) aged 18 to 64 fail to open an MPF SEP account under any MPF scheme within 60 days from the day they become self-employed.
- Failure to pay mandatory contributions to trustee* on time
SEPs fail to make contributions on or before the contribution day.
SEPs can choose to contribute on a monthly or yearly basis on or before the contribution day. As the financial year of individual MPF schemes may vary, SEPs should inform the trustee* their preferred contribution frequency when they first enrol in MPF schemes.
- Failure to notify trustee* in writing of the date of cessation of self-employment
After cessation of self-employment, SEPs fail to notify their trustee* in writing the date of cessation on or before the next contribution day.
- Failure to notify trustee* in writing of changes in personal particulars
SEPs fail to notify their trustee* in writing within 30 days of any changes to the following personal particulars:
- residential address
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business address
- telephone number
- fax number
- Email address
* MPF trustees and their schemes will get onboard the eMPF Platform in sequence one by one. When the scheme has got onboard to the Platform, eMPF Company will utilize the eMPF Platform to perform the administration of the scheme, provide scheme administration services to employer, scheme member and self-employed person and handle the service instructions. From then on, employer, scheme member and self-employed person can manage your MPF on the eMPF Platform and should no longer submit service instructions to MPF trustee; the eMPF Platform will provide the relevant information and/or documents to you directly. Please visit eMPF Website (www.empf.org.hk) for the onboarding timeline of MPF scheme(s) and the relevant information.