Hong Kong MPF Contribution Deadlines: The 10th-of-Month Rule
Every employer in Hong Kong faces the same recurring deadline: MPF contributions must be remitted by the 10th of each month. Unlike many financial deadlines, this one has a built-in holiday adjustment — but the 60-day enrollment rule for new employees does not.
The monthly contribution deadline
Under the Mandatory Provident Fund Schemes Ordinance (Cap. 485), employer and employee contributions for monthly-paid employees must be remitted to the MPF trustee on or before the 10th day of each month following the contribution period.
If the 10th falls on a Saturday, Sunday, General Holiday, gale warning day (T8 or above), or Black Rainstorm Warning day, the deadline shifts to the next day that is not any of these.
The MPFA publishes an annual MPF Contribution Days Calendar showing the adjusted deadline for each month.
Contribution rates
Both employer and employee contribute 5% of relevant income each:
| Monthly income | Employer contribution | Employee contribution |
|---|---|---|
| Below HK$7,100 | 5% of income | Nil (exempt) |
| HK$7,100 – HK$30,000 | 5% of income | 5% of income |
| Above HK$30,000 | HK$1,500 (capped) | HK$1,500 (capped) |
The maximum relevant income cap of HK$30,000 means the maximum mandatory contribution is HK$1,500 per month per party.
The 60-day enrollment rule
When a new employee starts, the employer must enroll them in an MPF scheme within 60 days of their first day of employment.
Key facts:
- The 60 days are counted in calendar days (including weekends and holidays)
- If the 60th day falls on a Saturday, General Holiday, gale warning day, or Black Rainstorm Warning day, the deadline extends to the next eligible day
- The first contribution is due on or before the next contribution day (10th of the month) after the calendar month in which the 60th day falls
Worked example
New employee starts on 2 March 2026.
- 60th day of employment: 30 April 2026 (calendar days, including weekends and holidays)
- 30 April is a Thursday — no extension needed
- The next contribution day after April: 11 May 2026 (10 May is a Sunday, so shifts to Monday 11th)
- First contribution due: 11 May 2026
If the employee started on 1 February instead, the 60th day would be 1 April — and the first contribution would be due on 10 May (or the next business day).
Penalties for late contributions
5% surcharge
Late or insufficient contributions automatically incur a 5% surcharge on the outstanding amount. This surcharge goes directly into the affected employees' MPF accounts.
The surcharge applies automatically from the moment the contribution is late — the employer does not need to receive a notice from the MPFA first.
Additional penalties
| Offence | Penalty |
|---|---|
| Late contribution | 5% surcharge + fine up to HK$5,000 or 10% of shortfall (whichever is higher) |
| Repeated breaches | Fine up to HK$20,000 |
| Failure to enroll employees | Fine up to HK$450,000 and/or up to 4 years imprisonment |
The MPFA actively enforces these penalties. In serious cases, prosecution can result in criminal conviction.
Calendar days vs business days
The MPF system uses a mix of both:
| Deadline | Counting method |
|---|---|
| 60-day enrollment period | Calendar days (incl. weekends and holidays) |
| Monthly contribution day (10th) | Calendar date with business-day adjustment |
| Surcharge calculation | Applies from the calendar day after the deadline |
The 60-day enrollment period is particularly strict — it does not pause for CNY, Easter, or any holiday period. Only the final day gets a weekend/holiday extension.
Holiday impact on contribution days
When the 10th falls on a non-business day, the adjusted deadline shifts forward. Some months this creates tight windows:
For example, if the 10th falls on a Saturday with the following Monday being a General Holiday, the contribution deadline shifts to Tuesday the 12th — but the underlying payroll still needs to be processed in time.
During the CNY period (February) and the Easter/Ching Ming cluster (April), payroll teams should process contributions early to avoid being caught by office closures.
Where the calculator helps
The HK calculator is useful for:
- Counting the 60 calendar days from a new employee's start date to determine the enrollment deadline
- Identifying whether the enrollment deadline falls near a holiday cluster
- Planning payroll processing timelines around working days in months with holiday clusters
For calculator details, see the Info Guide.