- MPFA
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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
Information Centre
Legislation & Regulations
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Primary Legislation
The Mandatory Provident Fund Schemes Ordinance (Cap 485) is the principal legislation to provide the framework for the establishment of a system of privately managed, employment-related mandatory provident fund (MPF) schemes to accrue MPF benefits for members of the workforce when they retire.
The Occupational Retirement Schemes Ordinance (Cap 426) is the principal legislation which establishes a registration system for occupational retirement schemes voluntarily established by employers to provide retirement benefits for their employees.