MPF 2027 Min/Max Contribution Calculator
MPF requires 5% mandatory contributions from both employer and employee on Relevant Income between HK$7,100 (min) and HK$30,000 (max) monthly. Calculate for 2027 (source: mpfa.org.hk).
| Relevant Income (RI) | — |
| Min RI threshold (period) | — |
| Max RI cap (period) | — |
| Employee mandatory | — |
| Employer mandatory | — |
| Total contribution | — |
| Take-home (after employee MPF) | — |
MPF Mandatory Contribution Rules
The Mandatory Provident Fund Schemes Ordinance requires both employer and employee to contribute 5% of the employee's Relevant Income (RI). The minimum RI threshold is HK$7,100/month (employees below this earn employer-only 5%; their own 5% is waived). The maximum RI cap is HK$30,000/month, so the most any party contributes is HK$1,500/month (HK$18,000/year) (source: mpfa.org.hk).
How RI Is Defined
Relevant Income covers wages, salary, leave pay, commissions, bonuses, gratuities, and allowances — basically all cash remuneration. It excludes housing allowances or benefits in kind (free accommodation, car, etc.), severance/long-service payments, and reimbursements. Non-monetary benefits are not part of MPF RI.
Self-Employed and Part-Time Workers
Self-employed persons earning ≥ HK$7,100/month must contribute 5% (employee + employer shares = effectively 10%, all paid by themselves) — same RI cap applies. Casual workers in construction/catering use the Industry Scheme with daily caps. Part-time workers in regular employment follow standard rules.
Tax-Deductible Voluntary Contributions (TVC)
Beyond mandatory MPF, employees can make Tax-Deductible Voluntary Contributions (TVC) — up to HK$60,000/year combined with Qualifying Deferred Annuity Policy (QDAP) premiums. TVC contributes to the same MPF account as mandatory contributions but earns the personal Salaries Tax deduction at marginal rates up to 17% (effective savings up to HK$10,200/year). Last updated: May 2026.
Source: mpfa.org.hk/en/mpf/contribute — Minimum and Maximum Relevant Income Levels