How much is the MPF contribution?

Both the employee and the employer contribute 5 percent of the employee's relevant income each, for a combined 10 percent. Contributions are mandatory for most employees aged 18 to 65.

Is there a minimum income before MPF applies?

Yes. If monthly relevant income is below 7,100 HKD, the employee is not required to contribute, but the employer must still contribute its 5 percent. Above the floor, both parties contribute.

Is there a maximum contribution?

Yes. The maximum relevant income for MPF is 30,000 HKD per month, so the highest mandatory contribution is 1,500 HKD each (employee and employer). Income above 30,000 is not subject to mandatory MPF.

Are MPF contributions tax-deductible?

Mandatory employee MPF contributions are deductible against salaries tax up to 18,000 HKD per year. Voluntary contributions to a Tax-Deductible Voluntary Contribution (TVC) account have a separate deduction cap.

Does this cover self-employed people?

Self-employed people also contribute 5 percent of relevant income, subject to the same floor and cap, but pay only their own share. This tool models the employee-employer case; self-employed users can read the employee figure as their own.

Hong Kong MPF Contribution Calculator

The Mandatory Provident Fund (MPF) is Hong Kong’s compulsory retirement-savings scheme. Both the employee and the employer contribute 5 percent of relevant income each. This calculator applies the contribution rate with the minimum income floor and the 30,000 HKD maximum cap.

How it works

MPF is 5 percent each on relevant income, bounded by a floor and a cap:

if income < 7,100  → employee pays 0, employer pays 5% of actual income
if 7,100 ≤ income ≤ 30,000 → each pays 5% of income
if income > 30,000 → each pays 5% of 30,000 = 1,500 (capped)

So the maximum mandatory contribution is 1,500 HKD each per month. Below the income floor the employee is exempt but the employer still pays its 5 percent. The combined contribution is what is invested in your MPF account.

Example

On relevant income of 25,000 HKD: employee and employer each pay 25,000 × 5% = 1,250 HKD, so 2,500 HKD goes into the account. On 40,000 HKD, both are capped at 30,000, so each pays 1,500 HKD.

Notes

The floor (7,100) and cap (30,000) are the current monthly thresholds. Mandatory employee contributions are tax-deductible up to 18,000 HKD a year. Voluntary contributions are not modelled here.