MPF System

MPF Coverage

Except for exempt persons, employees and self-employed persons aged 18 to 64 are required to join an MPF scheme under the MPFSO.

Employees

An employee is a person engaged by an employer under an employment contract (which can be made in writing or orally and includes express or implied terms).

Regular employees

Regular employees are employees aged 18 to 64 and have been employed in any industry for a continuous period of 60 days or more.

Casual employees

Casual employees are employees aged 18 to 64 and employed in the construction industry or the catering industry on a day-to-day basis or for a fixed period of less than 60 days.

Self-employed Persons

Under the MPF System, self-employed persons are those who earn income from the production of or trade of goods or services in a capacity other than that of an employee (i.e. those who work for themselves).

Sole proprietors and partners in a partnership are regarded as self-employed persons.

Exempt Persons

The following are exempt persons who are not required to join an MPF scheme:

employees and self-employed persons who are under 18 or over 65 years of age
domestic employees¹
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 which have been granted MPF exemption certificates
persons who enter Hong Kong under section 11 of the Immigration Ordinance for the purpose of employment (1) for not more than 13 months or (2) who are members of a retirement scheme of a place outside Hong Kong
employees of the European Union Office of the European Commission in Hong Kong

Examples Illustrating Coverage of the MPF System

The following list illustrates examples of jobs with explanations as to why these jobs are generally included in or excluded from the MPF System.

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Job Characteristics	Covered by MPF? (Y/N)	Remarks
Baby sitters, domestic servants and gardeners who render their services at the employer’s household	N	Services rendered in a residential premises
Baby sitters, domestic servants and gardeners whose services are not rendered at the employer’s household	Y	Services not rendered in a residential premises
Chauffeurs, bodyguards and boat-boys employed by an individual	Y	Services not rendered in a residential premises
Licensed caretakers employed by Owners Incorporation	Y	Services not rendered in a residential premises
Security guards employed by an individual to provide security services for his/her residential premises	N	Services are substantially rendered in the residential premises of the employer

Job Characteristics	Covered by MPF? (Y/N)	Remarks
Employees, part-time workers and summer job workers whose employment is terminated within 60 days but are re-employed by the same employer. The employment is considered a continuous contract (as defined in the Employment Ordinance) with employment period not less than 60 days	Y	Please seek advice from the Labour Department if you are in doubt of what constitutes a continuous contract

Job Characteristics	Covered by MPF? (Y/N)	Remarks
Employees entering Hong Kong with a dependant visa	Y	They are not entering Hong Kong for the purpose of employment
Employees entering Hong Kong with an employment visa under section 11 of the Immigration Ordinance, with permission to stay for a period not exceeding 13 months which is extended such that the total period of stay exceeds 13 months	N – for the first 13 months in Hong Kong Y - After the first 13 months in Hong Kong	After the first 13 months, employees are no longer exempted. Employers must enrol them in an MPF scheme within 60 days from the day on which the employees ceased to be exempted.
Employees entering Hong Kong with an employment visa under section 11 of the Immigration Ordinance, with permission to stay, and is participating in one of the following schemes outside Hong Kong: provident fund schemes; or pension fund schemes; or retirement or superannuation schemes	N	---
Employees employed in or from Hong Kong by companies engaging in business in Hong Kong, working in Hong Kong but are residing outside Hong Kong	Y	For example, employees living in Shenzhen but commute to Hong Kong on a daily basis
Employees employed outside Hong Kong by foreign companies and are working outside Hong Kong	N	Whether the employees are residents of Hong Kong is irrelevant
Students entering Hong Kong with a student visa and having fulfilled the following requirements: applied for a visa under the Immigration Arrangements for Non-local Graduates (IANG) immediately after graduation and is allowed to work in Hong Kong; and the validity period of the student visa combined with that of the subsequent IANG visa is more than 13 months in total	Y	Employers must enrol the student in an MPF scheme within 60 days of their employment

Job Characteristics	Covered by MPF? (Y/N)	Remarks
Substitute workers in the catering and construction industries	Y	Usually they are casual workers doing another person’s job for a few days and are paid by that person in cash for their services
Summer job workers in the catering or construction industries	Y	---
Recruiters in the catering industry	Y	Usually they are self-employed agents responsible for recruiting casual workers for banquets
Recruiters in the construction industry	Y	Usually they are employees of the specialist contractors (bar-bending & electrical works) responsible for recruiting workers on site

Job Characteristics	Covered by MPF? (Y/N)	Remarks
Overseas partners of a partnership engaging in business in Hong Kong	N	---
Farmers, fishermen	Y	Usually they are SEPs unless employed by another farmer or fisherman
Drivers of taxis, public light buses and vans who are not owners of the vehicles	Y	Usually they are SEPs
Owners of taxis, public light buses and vans whose income is derived from renting the vehicles to other drivers	Y	Usually they are SEPs
Private tutors and music teachers giving private lessons	Y	Usually they are SEPs

Job Characteristics	Covered by MPF? (Y/N)	Remarks
Civil servants who are not appointed on pensionable terms	Y	---
Local staff of Consulate General	Y	---
Teachers and other staff members of a private school	Y	---
Shareholders whose only source of income is the dividend received	N	Neither an employee nor an SEP
Landlords whose only source of income is the rent of their properties but they are not carrying on a business of renting out properties.	N	Neither an employee nor an SEP

¹“Domestic employee” is defined as an employee whose contract of employment is wholly or substantially for the provision of domestic services in the residential premises of the employer. “Domestic” means “of or relating to the home or family affairs or relations".