MPF contribution calculator

The employer and the employee each contribute 5% of relevant income. On a monthly salary of $25,000, each pays $1,250. Below $7,100 the employee pays nothing, and above $30,000 each pays at most $1,500 a month.

Enter the details

Wage period

Includes wages, commission, bonus and allowances paid by the employer in money.

The contribution holiday covers the first 30 days and the incomplete wage period right after them. The employer must contribute from the first day. Casual employees have no contribution holiday.

Result

Please complete the details. The result will appear here.

How it is calculated

  1. The employer and the employee each contribute 5% of relevant income. For monthly-paid employees, the minimum relevant income level is $7,100 and the maximum is $30,000.
  2. Below the minimum level, the employee does not contribute and the employer contributes 5%. Above the maximum level, each contributes 5% of the maximum, that is $1,500 a month.
  3. For daily, weekly and other wage periods, the minimum level is $280 × days in the wage period and the maximum is $1,000 × days. For weekly wages, they are $1,960 and $7,000.
  4. New employees do not contribute for the first 30 days and the incomplete wage period right after them. The employer contributes from the first day of employment.
  5. Salary after the employee contribution = relevant income − employee contribution. Amounts are calculated to the cent. The MPFA page does not state a rounding method.
  6. All calculations are done in your browser. The details you enter are not sent to any server.

Worked examples

Monthly salary of $25,000

Details
HK$25,000
Result
Employer HK$1,250; employee HK$1,250

Monthly salary of $6,000 (below $7,100)

Details
HK$6,000
Result
Employer HK$300; employee HK$0

Monthly salary of $40,000 (above $30,000)

Details
HK$40,000
Result
Employer HK$1,500; employee HK$1,500

Weekly wages of $1,800 (below $1,960)

Details
HK$1,800
Result
Employer HK$90; employee HK$0

Monthly salary of $20,000, first 30 days of employment

Details
HK$20,000
Result
Employer HK$1,000; employee HK$0

Official sources

Applies to: Current (MPFA page for employees, revised 30 April 2026; the tax deduction cap applies to the 2026/27 year of assessment).

  1. Mandatory Provident Fund Schemes Authority: Employees (mandatory contributions)
  2. GovHK: Contributions to Mandatory Provident Fund Schemes (salaries tax deduction)

Last reviewed on 27 October 2026.

The rules on this page have been checked against the official sources listed above. The result is for reference. The rules and assessment of the concerned authority shall prevail.