For non-casual employees aged between 18 and 65, you have to enroll them in an MPF scheme within the first 60 days of employment. The first contribution should be made on or before the 10th day after the last day of the calendar month when the 60-day permitted period ends. If the employee ceases employment before completing the 60-day permitted period, then both the employer and the employee will be exempted from making mandatory contribution.
For casual employees aged between 18 and 65, you have to enroll them in an MPF scheme within the first 10 days of employment. The first contribution should be made on or before the 10th day after the last day of the relevant contribution period when the 10-day permitted period ends. If the employee ceases employment before completing the 10-day permitted period, both the employer and the employee are still required to make mandatory contribution from the first day to the last day of employment.
"Casual Employee" refers to any employee working in the construction or catering industry and employed on a day-to-day basis or for a fixed period of less than 60 days.
Please download the following Employee Application Kit and provide your employees with ALL items.
Manulife Global Select (MPF) Scheme
(1) MPF Scheme Brochure
(2) Manulife Global Select (MPF) Scheme Employee Enrolment Form
(3) An Illustrative Example of Fees and Charges of the MPF Conservative Fund of the Manulife Global Select (MPF) Scheme
(4) On-going Cost Illustrations for Manulife Global Select (MPF) Scheme
Starting from November 1, 2013, the minimum level of relevant income has been increased from HKD 6,500 to HKD 7,100 per month. You need to continue making the employer’s portion of contribution for your employees whose monthly relevant income is less than HKD 7,100, but please stop deducting the employees’ portion of contribution from their relevant income.
Please be reminded to make timely arrangement and update your contribution program / system to ensure that contribution amounts are accurately calculated and settled on time.
The change will give impacted employees a choice to decide whether to continue making regular contributions. As a caring employer, you may encourage your employees to continue making contributions on a voluntary basis so as to plan for their future.
Manulife will issue a Calculation Discrepancy Report (CDR) to notify you about the situation. The overpaid mandatory contributions will be kept in your company’s cash account until we receive further instruction from you.
As an employer, you should communicate the above with your concerned employee and proceed with a refund should he / she wishes to do so. Alternatively, you may advise the concerned employee to make voluntary contributions with the overpaid mandatory contributions. In this connection, when you get the consent from the concerned employee, please provide the said instruction by completing the CDR and return it to Manulife.
Effective from June 1, 2014, the level of maximum relevant income for monthly-paid regular employees has been raised from HKD 25,000 per month to HKD 30,000 per month. For contribution periods commencing on or after June 1, 2014, maximum mandatory contributions have been adjusted accordingly from HKD 1,250 to HKD 1,500 per month.
Employers need to update their relevant administrative arrangements, including the program / system for calculating salary and MPF contributions, and ensure that the contribution amount is calculated in accordance with the new requirements for contribution periods commencing on or after June 1, 2014. Please make timely arrangement to ensure that contribution amounts are accurately calculated and settled on time.
Manulife will issue a Calculation Discrepancy Report (CDR) to employers as usual. You should rectify the situation and settle any outstanding payment as soon as possible.
To avoid MPF surcharge, please note the following:
You can check the MPF transaction record by the following ways:
You can notify Manulife of employee termination by the following ways:
If the termination reason is employment termination and it does NOT involve any Long Service Payment / Severance Payment ("LSP / SP") offset arrangement:
Please refer to the Long Service Payment / Severance Payment section of the "" for the details of "LSP / SP" offset arrangement. It generally takes 30 days to process the offset once all contributions of the terminated employee are settled and the required document(s) is received.
The amount withdrawn from the vested accrued benefits for offsetting LSP / SP is in the following sequence:
a. the vested portion of the employer's contribution in the ORSO Scheme with Manulife
b. the vested portion of the employer's MPF voluntary sub-account
c. the employer's MPF mandatory sub-account
You can change the company information by the following ways:
Change of Company Correspondence Address / Email Address / Contact Person / Correspondence Attention Person:
Change of Company Name / Authorized Signature:
Complete the "" and submit it to Manulife by fax to (852) 2104 3504 or by mail. For change of company name, please attach the required supporting document(s) (Please refer to the mentioned form for details).