Enforcement

Self-employed Persons

Enforcement measures

MPFA will issue payment notices to SEPs who fail to make contributions, and take enforcement actions against non-compliant SEPs, including:

requesting SEPs to rectify the situation immediately
filing a civil claim in court to recover mandatory contributions in arrears
imposing financial penalties on non-compliant SEPs
prosecuting non-compliant SEPs

Penalties

MPFA may initiate prosecution against non-compliant SEPs. The following are the relevant penalties:

Type of Non-compliance	Penalty
Failure to enrol in an MPF scheme	Maximum fine of $50,000 and imprisonment for six months on the first conviction; and maximum fine of $100,000 and imprisonment for one year on each subsequent conviction.
Failure to pay mandatory contributions to trustee*	Maximum fine of $50,000 and imprisonment for six months on the first conviction; and maximum fine of $100,000 and imprisonment for one year on each subsequent conviction.

MPFA may impose a financial penalty on SEPs:

Type of Non-compliance	Penalty
Failure to pay mandatory contributions to trustee*	Financial penalty of $5,000 or 10% of the amount due, whichever is greater.
Failure to notify trustee* in writing of the date of cessation of self-employment	Financial penalty of $5,000 on the first occasion, $10,000 on the second occasion, and $20,000 for subsequent failures.
Failure to notify trustee* in writing of changes in personal particulars	Financial penalty of $5,000 on the first occasion, $10,000 on the second occasion, and $20,000 for subsequent failures.

* 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.