MPF Calculator: mandatory contributions for employees and the self-employed

Enter monthly relevant income to work out the employer and employee Mandatory Provident Fund (MPF) contributions, with the minimum and maximum relevant income levels explained. Self-employed persons are covered too.

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How the rules work

Employers and employees each make mandatory contributions of 5% of the employee's relevant income, subject to the minimum and maximum relevant income levels.
For monthly paid employees the current levels are HK$7,100 and HK$30,000 a month. Below HK$7,100 the employee pays nothing but the employer still contributes 5%; from HK$7,100 to HK$30,000 each side pays 5%; above HK$30,000 each side pays HK$1,500 a month (HK$18,000 a year).
Relevant income means all monetary payments from the employer, including wages, leave pay, commission, bonuses and allowances. Severance payments and long service payments are excluded, and so are reimbursements of work-related expenses.
New employees have a 30-day contribution holiday with no employee contributions; the employer must still contribute from the first day of employment.
Self-employed persons contribute 5% of relevant income, with minimum and maximum levels of HK$7,100 to HK$30,000 a month (HK$85,200 to HK$360,000 a year) and a cap of HK$1,500 a month (HK$18,000 a year).
In general employees and self-employed persons aged 18 to 64 must join an MPF scheme; people under 18 or over 65, domestic employees and some others are exempt. Mandatory contributions are tax deductible up to HK$18,000 a year under Salaries Tax.

Official contribution table

Mandatory contributions for monthly paid employees (per month)
Monthly relevant income	Employer	Employee
Less than HK$7,100	Relevant income × 5%	No contribution
HK$7,100 to HK$30,000	5%	5%
More than HK$30,000	$1,500	$1,500

Frequently asked questions

What is the MPF contribution if I earn more than HK$30,000 a month?

Above the HK$30,000 maximum level, the employer and the employee each contribute at most HK$1,500 a month. Someone earning HK$80,000 contributes the same as someone earning HK$30,001.

Do I contribute if I earn under HK$7,100 a month?

No employee contribution is required. The employer must still contribute 5% of your relevant income.

Do bonuses and commission count as relevant income?

Yes. Bonuses, commission, cash allowances and leave pay are relevant income and are added to that month's other income, subject to the HK$30,000 monthly maximum.

How are voluntary contributions treated?

Voluntary contributions are not mandatory and are not part of this calculator. Tax deductible voluntary contributions (TVC) and qualifying annuity premiums are deductible up to HK$60,000 a year combined; enter them in the Salaries Tax Calculator.

Sources and data dates

Data as of: Current figures on the MPFA page (minimum relevant income HK$7,100, maximum HK$30,000)
Checked on: 2026-10-07

Every parameter was checked against the official pages listed here and will be revised when they change. Where an official page is silent or ambiguous, this page says to rely on the official source.

Disclaimer

These results are general information only. They are not tax, legal or financial advice and do not guarantee any outcome. Actual amounts and eligibility are decided by the Mandatory Provident Fund Schemes Authority (MPFA) and the other bodies concerned.

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