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Non-“418”-rule Employees No Need to Enrol MPF Scheme?

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Recently, many employers inquired about whether they should arrange MPF enrolment for their interns, summer interns and part-time employees who do not fulfil the “418” rule under the Employment Ordinance(EO). Under the EO, an employee who has been employed continuously by the same employer for four weeks or more, with at least 18 hours worked in each week, is regarded as being employed under a “continuous contract”, which is also called “418” rule. In this case, can employers not arrange MPF enrolment for these employees?

💡 MPF enrolment, however, is not subject to the “418” rule. 

MPF enrolment  ≠ “418” rule


For regular employees, no matter how many hours of work your employees perform in a week, as long as they are at least 18 but under 65 years of age and have been employed for 60 days or more, you are required to enrol them into an MPF scheme within the first 60 days of employment and make contributions on time. The first 60 days do not refer to actual working days or working hours, but are calculated based on calendar days.

For example, Stephen joined the company on June 1, 2020, which was the first day of work, and he worked on Monday and Tuesday. The first 60 days of employment would be July 30, 2020. Even though he only worked for 18 days, his employer must arrange MPF enrolment for Stephen on or before July 30.

If Stephen’s monthly salary is less than HKD7,100, he does not need to make any contribution. However, the employer must make mandatory contributions to him, the contribution amount is 5% of the relevant income.

Make the first-time contribution for the new employees based on their join date and relevant income. Workstem’s MPF function can automatically calculate the amount of MPF contribution of all employees based on their join date and salary, and add it into the net pay. No matter if it is mandatory contributions or voluntary contributions, you can one-click calculate and export the MPF report!



(The article on this website is intended to be for reference and general information purposes only. Workstem does not warrant or represent that such information is complete, accurate or up to date. It should not be treated as a complete and authoritative statement of law or court practice, or a substitute for professional legal advice.)

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