Monthly MPF contributions
Enter relevant income for a full monthly contribution period. See employer and employee mandatory contributions separately. Relevant income can include commission, bonuses and cash allowances, not just basic salary.
Calculation method and scope
Each side contributes 5%, capped at HK$1,500. Below HK$7,100 monthly relevant income, the employee contributes zero while the employer still contributes 5%. Excludes contribution holidays, non-monthly pay, joining/leaving months, self-employment, exemptions and voluntary contributions. Results display cents.
Calculations run in this browser; the entered data is not submitted to the website.
Questions about the result
If income is below HK$7,100, does the employer also contribute zero?
No. In an ordinary full contribution month, the employee contributes zero below the minimum, but the employer still contributes 5% of relevant income.
Should bonuses, commission and allowances be included?
Relevant income goes beyond basic salary. Applicable bonuses, commission and cash allowances are generally included. Reimbursements and non-cash benefits require separate consideration under MPFA definitions.
Does the calculator cover joining or leaving months and daily wages?
This tool covers regular monthly-paid employees for a full contribution period. Contribution holidays, partial months, non-monthly pay, self-employment and exemptions need the corresponding MPFA rules.