Registration with the eMPF Platform and Enrolment into MPF Schemes 註冊使用「積金易」平台及登記參加強積金計劃

Duties of Employers 僱主的責任

An employer is a person who employs another person under a contract of employment. Employers can register with the eMPF Platform to use electronic services for employee enrolment, contributions and other administration; registering on the Platform does not itself enrol their employees in a scheme.

Unless exempt, relevant employees other than casual employees are covered by the MPF System when continuously employed for 60 days or more. Employers must enrol them in a scheme in which the employer participates within the first 60 days of employment, the permitted period. There is no further 60-day enrolment window after completing 60 days of employment.

Casual employees have a shorter permitted period: employers must enrol them in a scheme in which the employer participates within the first 10 days of employment. This duty applies regardless of the length of employment; the 60-day employment condition for non-casual employees does not apply.

Employers can change their MPF trustees and schemes through the eMPF Platform whenever they consider appropriate. They are not restricted to a particular annual switching window. [MPFA Study Notes, Tenth Edition, 3.6.1](https://www.mpfa.org.hk/en/-/media/files/supervision/mpf-intermediaries/registration-requirements/study_notes_10th_v1_eng.pdf#page=31)

Duties of Self-employed Persons 自僱人士的責任

Self-employed persons must arrange their own scheme enrolment. They can register with the eMPF Platform to open a self-employed person account in a scheme. They must become scheme members within the permitted period of 60 days from becoming self-employed; Platform registration alone does not fulfil the enrolment duty.

Unless exempt, self-employed persons must join a scheme even if their income is low. Whether they have filed tax returns or obtained business registration certificates does not remove their duties to enrol and contribute under the applicable rules. Outstanding tax or business registration procedures do not justify delaying compliance.

Assess enrolment and contribution duties separately. The minimum relevant income level is HK$7,100 monthly or HK$85,200 yearly. Income below the applicable minimum means no mandatory contributions are required, but enrolment remains compulsory. Income exactly at the minimum attracts contributions.

Mandatory contributions for self-employed persons are 5% of relevant income, subject to a maximum relevant income level of HK$30,000 monthly or HK$360,000 yearly. The maximum mandatory contribution is therefore HK$1,500 monthly or HK$18,000 for a full year. [MPFA: Mandatory Contributions for Self-employed Persons](https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/self-employed-persons)

Duties of Trustees 受託人的責任

While a person is considering becoming a scheme member or participating employer, the trustee must explain the application requirements, governing rules, and fees and charges payable under the scheme. This information is required at the consideration stage; disclosure cannot be postponed until after joining.

The notice of participation deadline depends on two dates: when the applicant supplies all required application information, and when the applicant agrees to comply with the scheme's governing rules. The trustee must issue the notice within 30 days after the later date. Receiving an initial, incomplete submission does not necessarily start the period.

The non-refusal of scheme applicants provision protects applicants who satisfy every application requirement and agree in writing to follow the scheme's governing rules. Their applications must not be refused. Both conditions must be met; the provision does not require acceptance of every incomplete or non-compliant application. [MPFA Study Notes, Tenth Edition, 3.6.3](https://www.mpfa.org.hk/en/-/media/files/supervision/mpf-intermediaries/registration-requirements/study_notes_10th_v1_eng.pdf#page=32)