The 10th of every month is the line. MPF contributions must be remitted to the trustee by that date — and if you miss it, the 5% surcharge is automatic. No warning letter, no grace period.
Both the monthly contribution deadline and the 60-day enrollment deadline for new employees shift forward if the final day falls on a non-working day. But the 60-day enrollment period itself runs in calendar days, with no pauses for holidays along the way.
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: automatic and escalating
The 5% surcharge
Late or insufficient contributions incur a 5% surcharge on the outstanding amount — and it applies automatically from the moment the contribution is late. No notice from the MPFA is required; the surcharge is already owed. The money goes directly into the affected employees' MPF accounts.
Criminal 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$350,000 and/or up to 3 years imprisonment |
| Failure to pay mandatory contributions after deducting from employee income | Fine up to HK$450,000 and/or up to 4 years imprisonment |
The MPFA actively prosecutes these offences. The enrollment and deduction penalties carry imprisonment — this is not a paper tiger.
The counting method: a mix of both systems
| 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 unforgiving: it runs straight through CNY, Easter, and every other holiday. Only the final day gets a weekend/holiday extension — the 59 days before it do not.
When holidays compress the payroll window
When the 10th falls on a non-business day, the deadline shifts forward — but that does not mean you have extra time. The shift only moves the final submission date; payroll still needs to be processed and approved before then.
The tightest windows come when the 10th falls on a Saturday and the following Monday is a General Holiday, pushing the deadline to Tuesday the 12th. That sounds generous until you realise the preceding week may have been shortened by CNY (February) or the Easter/Ching Ming cluster (April). Process early in these months. For more on how different deadlines count days, see working days vs calendar days.
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.
