- 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
![](/en/-/media/images/mpf-system/voluntary-contributions-or-tax-deductible-voluntary-contributions/2-6_header_d.jpg)
MPF System
Voluntary Contributions / Tax Deductible Voluntary Contributions (TVC)
- Your Position
- Homepage
- MPF System
- Voluntary Contributions / Tax Deductible Voluntary Contributions
Share
-
Facebook
-
LinkedIn
-
WhatsApp
-
Email
-
Copy Address
URL copied! -
Print This Page
Voluntary contribution arrangements
Unlike mandatory contributions, voluntary contribution arrangements are set out in the governing rules of the MPF scheme rather than the MPF legislation. Such arrangements include:
- minimum contribution amount
- vesting scale
- transfer
- withdrawal conditions
For details, please contact your trustees*.
Maximum tax deductible limit under profits tax
Both mandatory and voluntary contributions made by employers are tax deductible under profits tax, with a maximum amount not exceeding 15% of the employees’ total annual emoluments.
* 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.
![](/images/loading.gif)