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Ms Leung earns HK$36,000 a month and Mr Ho HK$6,800 a month, both monthly-paid employees. What are the total MPF mandatory contributions (employer and employee) for the two of them for the month?
Employers and employees each contribute 5% of relevant income, with a monthly minimum relevant income of HK$7,100 and a maximum of HK$30,000. Ms Leung is above the maximum, so each side pays 5% x HK$30,000 = HK$1,500: HK$3,000. Mr Ho is below the minimum, so he pays nothing, but his employer still pays 5% x HK$6,800 = HK$340. Total: HK$3,340. HK$3,680 wrongly charges Mr Ho HK$340 too. HK$3,940 ignores the HK$30,000 cap (HK$3,600 for Ms Leung). HK$4,280 makes both errors. Source: MPFA, Mandatory Contributions (mpfa.org.hk) (as at October 2026).
Exempting the employer below HK$7,100, or forgetting the HK$30,000 cap. Only the employee is exempt below the minimum.
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