Exempt Persons 獲豁免人士

Effect of Exemption, Age Limits and Loss of Status 豁免的作用、年齡界線及資格終止

An exempt person need not join an MPF scheme for the employment or self-employment covered by the exemption. The employer is also exempt in respect of that employment, but this does not remove its MPF duties towards other employees.

Employees and self-employed persons are exempt on age grounds if they are under 18 or have reached 65. The boundaries matter: a person is no longer under 18 on their eighteenth birthday, and qualifies for the older-age exemption on their sixty-fifth birthday. [MPFA: MPF Coverage](https://www.mpfa.org.hk/en/mpf-system/mpf-coverage)

In applicable cases, when exemption ends, the enrolment and contribution requirements operate as though employment or self-employment began on the first day without exemption. Previous exemption therefore provides no continuing entitlement: the requirements applying to the new circumstances must be considered.

Domestic Work, Hawkers and Specified Schemes or Offices 家務工作、小販及指定計劃或機構

Domestic employees and self-employed licensed hawkers are exempt categories. For hawkers, the relevant status is that of a self-employed licensed hawker; it does not mean that everyone working in a hawking business is exempt.

People covered by statutory pension or provident fund schemes are also exempt, including civil servants and subsidised or grant school teachers covered by the relevant schemes. Employees of the European Union Office of the European Commission in Hong Kong form another specified category; this exemption cannot be extended to employees of every international organisation. [MPFA: MPF Coverage](https://www.mpfa.org.hk/en/mpf-system/mpf-coverage)

Overseas Workers and Occupational Retirement Scheme Members 海外來港就業人士及職業退休計劃成員

People coming from overseas to work in Hong Kong have two independent grounds for exemption: permission to enter for employment for no more than 13 months, or coverage by an overseas retirement scheme. Both conditions need not be met. Exactly 13 months falls within the first ground; someone qualifying through overseas retirement scheme coverage does not lose that exemption merely because the Hong Kong employment exceeds 13 months. [MPFA: MPF Coverage](https://www.mpfa.org.hk/en/mpf-system/mpf-coverage)

Members of occupational retirement schemes exempted from MPF requirements, called MPF exempted ORSO schemes, are exempt in respect of the relevant employment. The essential point is that the scheme has MPF exemption: membership of an occupational retirement scheme alone does not establish exemption from joining MPF. [MPFA: MPF Coverage](https://www.mpfa.org.hk/en/mpf-system/mpf-coverage)

Other Work and Low Income Require Separate Assessment 其他工作及低收入須另行判斷

Domestic employees, self-employed licensed hawkers, people covered by statutory pension or provident fund schemes, employees of the specified European Union Office, and members of MPF exempted ORSO schemes may still have MPF obligations for income from other employment or self-employment. Exemption for one job does not automatically cover another job held by the same person.

Low income alone does not exempt an employee from enrolment. The current monthly relevant income limits are HK$7,100 and HK$30,000. In an ordinary contribution month without a contribution holiday, below the minimum the employee pays nothing but the employer pays 5%; between the limits each pays 5%; above the maximum each pays HK$1,500. [MPFA: Mandatory Contributions for Employees](https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees)