Employers Who Are Not Exempt from MPFSO 沒有獲《強積金條例》豁免的僱主
Employers must arrange MPF membership for every relevant employee covered by the MPFSO who is not an exempt person. They may select one or more schemes available in the market or arrange to establish an employer sponsored scheme, and must meet the applicable enrolment deadline; employees other than casual employees generally require enrolment within their first 60 days of employment. [MPFA: Enrolment for Employees](https://www.mpfa.org.hk/en/mpf-system/enrolment-and-termination/employers-enrolment-for-employees)
For each contribution period, employers must calculate each employee’s relevant income and contributions due. The current monthly relevant income limits for monthly paid employees are HK$7,100 and HK$30,000, with a mandatory contribution rate of 5% for each party. Below the minimum, only the employer contributes; above the maximum, each party contributes HK$1,500 a month. [MPFA: Employee Contributions](https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees)
Employers deduct any employee mandatory contributions due from relevant income and fund their own share themselves. They must ensure that both shares reach the trustee on or before the stipulated contribution day. Failure to enrol an employee does not remove either contribution obligation: in that situation, contributions must be paid to MPFA, which passes them to the appropriate MPF scheme.
Employers must submit a remittance statement or contribution data to the eMPF Platform covering employees’ details, relevant income and contributions. They must also give employees monthly pay-records within seven working days after the month’s last contribution payment, showing relevant income, contributions paid by the employer and deducted from the employee, and the payment date to the trustee. Exceptions to these documentation requirements apply to casual employees in an industry scheme whose contributions are paid on the next working day, other than Saturday, immediately after payment of relevant income. [MPFA Study Notes](https://www.mpfa.org.hk/en/-/media/files/supervision/mpf-intermediaries/registration-requirements/study_notes_10th_v1_eng.pdf#page=37)
When a Relevant Employee (Other Than a Casual Employee) Ceases Employment 有關僱員（臨時僱員除外）離職
When a relevant employee leaves, the employer must notify the eMPF Platform in writing by the 10th day of the following month and state the cessation date. The employer may use the remittance statement for this purpose; this termination notification requirement excludes casual employees.
If the former employer cannot be located or refuses to notify the eMPF Platform, the employee may submit their own written notice declaring cessation of employment and its date. The employee’s notice must use a form approved by MPFA.
If the employee has not notified the eMPF Platform of a transfer election within 30 days after the Platform receives the termination notice, the Platform will write to explain the available transfer options and the consequences of making no election within the specified period.
If no election reaches the Platform within three months after it receives the termination notice, the employee is deemed to elect a transfer of accrued benefits to a personal account in the same scheme, which the Platform will arrange. Both periods run from receipt of the termination notice, rather than the cessation date or the date of the Platform’s reminder. [MPFA Study Notes](https://www.mpfa.org.hk/en/-/media/files/supervision/mpf-intermediaries/registration-requirements/study_notes_10th_v1_eng.pdf#page=57)
Practice
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