{"id":8204,"date":"2021-01-05T18:24:31","date_gmt":"2021-01-05T10:24:31","guid":{"rendered":"https:\/\/www.workstem.com\/zh-hk\/?p=8204"},"modified":"2024-11-12T10:20:52","modified_gmt":"2024-11-12T02:20:52","slug":"how-to-calculate-mpf-contributions-for-non-monthly-pay-employee","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/hk\/blog\/how-to-calculate-mpf-contributions-for-non-monthly-pay-employee\/","title":{"rendered":"\u975e\u6708\u85aa\u50f1\u54e1\u5982\u4f55\u8a08\u7b97MPF\uff1f"},"content":{"rendered":"<p>\u5c0d\u65bc\u50f1\u4e3b\u800c\u8a00\uff0c\u8a08\u7b97\u6708\u85aa\u54e1\u5de5\u7684MPF\u662f\u6bd4\u8f03\u5bb9\u6613\u7684\uff0c\u6bcf\u6708\u85aa\u91d1\u82e5\u662f\u591a\u65bcHK$30,000\uff0c\u50f1\u4e3b\u56fa\u5b9a\u4f9b\u6b3eHK$1,500\u3002\u800c\u4f4e\u65bcHK$30,000\u7684\u54e1\u5de5\uff0c\u4e5f\u662f\u56fa\u5b9a\u7684\u6839\u64da\u6bcf\u6708\u5de5\u8cc7\u518d\u4e58\u4ee55%\u3002\u90a3\u4e00\u4e9b\u517c\u8077\u50f1\u54e1\uff08\u975e\u5efa\u9020\u696d\u548c\u98f2\u98df\u696d\uff09\u7684\u7ce7\u671f\u4e0d\u662f\u4e00\u500b\u6708\uff0c\u800c\u662f\u65e5\u85aa\u3001\u9031\u85aa\uff0c\u9084\u6709\u4e00\u4e9b\u662f\u534a\u6708\u652f\u85aa\u7684\uff0c\u9019\u7a2e\u60c5\u6cc1\u662f\u5426\u4e5f\u662f\u548c\u6708\u85aa\u50f1\u54e1\u4e00\u6a23\uff0c\u6309\u6700\u4f4e\/\u6700\u9ad8\u5165\u606f\u548c5%\u8a08\u7b97\u5462\uff1f<\/p>\n<p>\u7a4d\u91d1\u5c40\u6307\u51fa\uff0c\u82e5\u50f1\u54e1\u7684\u7ce7\u671f\u77ed\u65bc\u4e00\u500b\u6708\uff0c\u6bcf\u65e5\u6709\u95dc\u6700\u9ad8\u5165\u606f\u6c34\u5e73\u662fHK$1,000\/\u65e5\uff0c\u6700\u4f4e\u5165\u606f\u662fHK$280\/\u65e5\u3002\u5982\u679c\u6839\u64da\u4e00\u661f\u671f\u8a08\u7b97\uff0c\u5982\u679c\u50f1\u54e1\u4e00\u661f\u671f\u7684\u6709\u95dc\u5165\u606f\u8d85\u904eHK$7,000\uff0c\u50f1\u4e3b\u56fa\u5b9a\u4f5c\u51fa\u4f9b\u6b3eHK$350\uff0c\u800c\u4f4e\u65bcHK$7,000\uff0c\u90fd\u6839\u64da\u5be6\u969b\u85aa\u91d1\u4e58\u4ee55%\u8a08\u7b97\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e00\u9031\u7684\u6709\u95dc\u5165\u606f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u50f1\u4e3b\u5f37\u5236\u6027\u4f9b\u6b3e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u50f1\u54e1\u5f37\u5236\u6027\u4f9b\u6b3e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">HK$1,960\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6709\u95dc\u5165\u606f\u76845%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7121\u9808\u4f9b\u6b3e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">HK$1,960-HK$7000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6709\u95dc\u5165\u606f\u76845%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6709\u95dc\u5165\u606f\u76845%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">HK$7,000\u4ee5\u4e0a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">HK$350<\/span><\/td>\n<td><span style=\"font-weight: 400;\">HK$350<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u56e0\u6b64\uff0c\u50f1\u4e3b\u9700\u8981\u505a\u7684\u662f\uff1a<\/p>\n<ul>\n<li>\u8a08\u7b97\u50f1\u54e1\u5728\u7ce7\u671f\u5167\u7684\u5de5\u8cc7\u4e0a\u9650\u548c\u4e0b\u9650\uff08\u4ee5\u6bcf\u65e5\u6700\u9ad8\u548c\u6700\u4f4e\u6709\u95dc\u5165\u606f\u6c34\u5e73 x \u7ce7\u671f\u65e5\u6578\uff09<\/li>\n<li>\u67e5\u770b\u50f1\u54e1\u7684\u85aa\u91d1\u662f\u5426\u6709\u9ad8\u65bc\u6216\u4f4e\u65bc\u7ce7\u671f\u5167\u6709\u95dc\u5165\u606f\u7684\u4e0a\u9650\u548c\u4e0b\u9650<\/li>\n<li>\u5224\u65b7\u50f1\u54e1\u662f\u5426\u9700\u8981\u4f9b\u6b3e<\/li>\n<\/ul>\n<p><strong>\u8209\u4f8b1<\/strong>\uff1a<br \/>\n\u5289\u5148\u751f\u662f\u67d0\u516c\u53f8\u7684\u517c\u8077\u50f1\u54e1\uff0c\u6bcf\u661f\u671f\u4e00\u3001\u4e09\u3001\u4e94\u4e0a\u73ed\uff0c\u5171\u4e09\u5929\uff0c\u6bcf\u65e5\u4eba\u5de5HK$400\uff0c\u7ce7\u671f\u70ba\u4e00\u661f\u671f\uff0c\u6240\u4ee5\u5289\u5148\u751f\u7684\u6709\u95dc\u5165\u606f\u70baHK$400 x 3 = HK$1,200. \u6839\u64da\u4e0a\u8ff0\u7a4d\u91d1\u5c40\u7684\u6307\u5f15\uff0c\u53ef\u4ee5\u8a08\u7b97\u51fa\uff0c\u6bcf\u9031\u5165\u606f\u7684\u4e0b\u9650\u662fHK$280 x 7 = HK$1,960. \u6240\u4ee5\u5289\u5148\u751f\u662f\u4f4e\u65bc\u4e0b\u9650\u7684\uff0c\u4ed6\u672c\u4eba\u7121\u9808\u4f9b\u6b3e\uff0c\u4f46\u662f\u50f1\u4e3b\u9700\u8981\u4f5c\u51fa\u4f9b\u6b3e\uff0c\u652f\u4ed8HK$1,200 x 5% = HK$60\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5289\u5148\u751f\u4e00\u661f\u671f\u7684\u6709\u95dc\u5165\u606f<\/span><\/p>\n<\/td>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u4f9b\u6b3e\u984d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u50f1\u4e3b\u4f9b\u6b3e<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u50f1\u54e1\u4f9b\u6b3e<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">HK$400\u00d73=HK$1,200<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">HK$1,200\u00d75%=HK$60<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7121\u9808\u4f9b\u6b3e<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uff08\u4f4e\u65bc\u6bcf\u9031\u4e0b\u9650HK$1,960\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u8209\u4f8b2<\/strong>\uff1a<br \/>\n\u738b\u5c0f\u59d0\u662f\u67d0\u516c\u53f8\u7684\u517c\u8077\u50f1\u54e1\uff0c\u6bcf\u661f\u671f\u4e00\u3001\u4e8c\u3001\u4e09\u3001\u4e94\u4e0a\u73ed\uff0c\u51714\u5929\uff0c\u6bcf\u65e5\u4eba\u5de5HK$600\uff0c\u7ce7\u671f\u70ba\u4e00\u661f\u671f\uff0c\u6240\u4ee5\u5289\u5148\u751f\u7684\u6709\u95dc\u5165\u606f\u70baHK$600 x 4 = HK$2,400. \u6839\u64da\u4e0a\u8ff0\u7a4d\u91d1\u5c40\u7684\u6307\u5f15\uff0c\u53ef\u4ee5\u8a08\u7b97\u51fa\uff0c\u6bcf\u9031\u5165\u606f\u7684\u4e0b\u9650\u662fHK$280 x 7 = $1,960\uff0c\u4e0a\u9650\u662fHK$1,000 x 7 = HK$7,000. \u6240\u4ee5\u738b\u5c0f\u59d0\u662f\u4f4d\u65bc\u4e0a\u3001\u4e0b\u9650\u4e4b\u9593\u7684\u3002\u5979\u672c\u4eba\u548c\u50f1\u4e3b\u5747\u9700\u8981\u4f5c\u51fa\u4f9b\u6b3e\uff0c\u5404\u652f\u4ed8HK$2,400 x 5% = HK$120\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u738b\u5c0f\u59d0\u4e00\u661f\u671f\u7684\u6709\u95dc\u5165\u606f<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u4f9b\u6b3e\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u50f1\u4e3b\u4f9b\u6b3e<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u50f1\u54e1\u4f9b\u6b3e<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">HK$600\u00d74=HK$2,400<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">HK$2,400\u00d75%=HK$120<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">HK$2,400\u00d75%=HK$120<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u516c\u53f8\u82e5\u6709\u4e0d\u540c\u7ce7\u671f\u7684\u50f1\u54e1\uff0c\u9700\u8981\u51fa\u7ce7\u7684\u6642\u9593\u53ca\u8a08\u7b97\u7684\u9805\u76ee\u4ea6\u6709\u6240\u4e0d\u540c\u3002<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/\" target=\"_blank\" rel=\"noopener\">Workstem<\/a><\/span>\u7684<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/product\/payroll\/\" target=\"_blank\" rel=\"noopener\">\u8a08\u7ce7\u529f\u80fd<\/a><\/span>\u548c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/product\/mpf\/\" target=\"_blank\" rel=\"noopener\">MPF\u529f\u80fd<\/a><\/span>\u53ef\u4ee5\u6eff\u8db3\u4e0d\u540c\u7684\u8a08\u85aa\u5f62\u5f0f\u3001\u51fa\u7ce7\u9031\u671f\uff0c\u53ea\u5728\u4e00\u500b\u5e73\u53f0\u5c31\u53ef\u4ee5\u505a\u5230\u516c\u53f8\u5167\u5168\u9ad4\u50f1\u54e1\u7684\u8a08\u7ce7\u81f3\u51fa\u7ce7\u7684\u5168\u904e\u7a0b\uff0c\u7121\u9808\u4f7f\u7528\u4e0d\u540c\u7684Excel\u518d\u505a\u5340\u5206\u3002<\/p>\n<p><em>\u5ef6\u4f38\u95b1\u8b80\uff1a<\/em><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/zh-hk\/blog\/what-is-industry-schemes\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u4e00\u7bc7\u641e\u6e05\u3010\u884c\u696d\u8a08\u5283\u3011\u662f\u4ec0\u9ebc\u300b<\/a><\/em><\/span><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-which-employees-need-to-register\/\" target=\"_blank\" rel=\"noopener\">\u5f37\u7a4d\u91d1 (MPF)\uff1a\u54ea\u4e9b\u50f1\u54e1\u9700\u8981\u767b\u8a18\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"font-size: 1rem; color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-part-time-employees-need-to-enroll\/\" target=\"_blank\" rel=\"noopener\">\u300a\u5f37\u7a4d\u91d1\uff08MPF\uff09\uff1a\u517c\u8077\u54e1\u5de5\u662f\u5426\u9700\u8981\u767b\u8a18\uff1f\u300b<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"font-size: 1rem; color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/non-418-employees-need-to-enroll-mpf\/\" target=\"_blank\" rel=\"noopener\">\u300a\u4e0d\u7b26\u5408418\u7684\u50f1\u54e1\u662f\u5426\u9700\u8981\u767b\u8a18 MPF\uff1f\u300b<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"font-size: 1rem; color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-enrolment-with-employment-contracts-of-less-than-60-days\/\" target=\"_blank\" rel=\"noopener\">\u300a\u5c11\u65bc60\u65e5\u7684\u50f1\u50ad\u5408\u7d04\uff0c\u771f\u7684\u53ef\u4ee5\u4e0d\u70ba\u50f1\u54e1\u767b\u8a18MPF\u55ce\uff1f\u300b<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/hongkongers-working-mainland-need-join-mpf\/\" target=\"_blank\" rel=\"noopener\">MPF \u8a08\u5283:\u5167\u5730\u4e0a\u73ed\u7684\u9999\u6e2f\u4eba\u9700\u8981\u53c3\u52a0 \u55ce\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-people-from-mainland-working-in-hk-whether-need-to-join\/\" target=\"_blank\" rel=\"noopener\">MPF\uff1a\u5728\u9999\u6e2f\u4e0a\u73ed\u7684\u5167\u5730\u4eba\u9700\u8981\u767b\u8a18\u55ce\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/hong-kong-mpf\/\" target=\"_blank\" rel=\"noopener\">\u5f37\u7a4d\u91d1\uff08MPF\uff09\u4f9b\u6b3e\u6700\u5168\u6307\u5357\uff01<\/a><\/span><\/em><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/%e5%ae%8f%e5%88%a9-%e5%bc%b7%e7%a9%8d%e9%87%91%e4%be%9b%e6%ac%be-excel\/\" target=\"_blank\" rel=\"noopener\">\u5b8f\u5229&amp;Workstem\uff1a\u5f37\u7a4d\u91d1(MPF)\u4f9b\u6b3e\u5c0f\u8cbc\u58eb<\/a><\/em><\/span><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/%e5%bc%b7%e7%a9%8d%e9%87%91%e4%be%9b%e6%ac%be-%e8%a8%88%e7%ae%97-mpf\/\" target=\"_blank\" rel=\"noopener\">\u5168\u6e2f\u6700\u591a\u4eba\u7528\u7684\u5f37\u7a4d\u91d1\uff08MPF\uff09\u4f9b\u6b3e\u516c\u5f0f\u5927\u5168<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/%e5%bc%b7%e7%a9%8d%e9%87%91%ef%bc%88mpf%ef%bc%89%e4%be%9b%e6%ac%be-%e8%a8%88%e7%ae%97\/\" target=\"_blank\" rel=\"noopener\">MPF\u4f9b\u6b3e\u8a08\u7b97\u7279\u5225\u500b\u6848\uff08\u672a\u6eff18\u6b72\u53ca\u5e74\u6eff65\u6b72\u50f1\u54e1\uff09<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-contribution-how-to-calculate-for-new-employees\/\" target=\"_blank\" rel=\"noopener\">\u5982\u4f55\u8a08\u7b97\u65b0\u54e1\u5de5\u7684\u5f37\u7a4d\u91d1\u4f9b\u6b3e\uff08MPF\uff09\uff1f<\/a><\/span><\/em><\/p>\n<p class=\"page-title\"><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/employee-termination-mpf\/\" target=\"_blank\" rel=\"noopener\">\u54e1\u5de5\u96e2\u8077\u5982\u4f55\u8655\u7406 MPF\uff1f<\/a><\/span><\/em><\/p>\n<p class=\"page-title\"><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/hk\/blog\/employer-must-provide-mpf-monthly-pay-records\/\" target=\"_blank\" rel=\"noopener\">\u50f1\u4e3b\u9700\u8981\u63d0\u4f9bMPF\u4f9b\u6b3e\u7d00\u9304\uff1f\u5c0f\u5fc3\u7f70\u6b3e\uff01<\/a><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5c0d\u65bc\u50f1\u4e3b\u800c\u8a00\uff0c\u8a08\u7b97\u6708\u85aa\u54e1\u5de5\u7684MPF\u662f\u6bd4\u8f03\u5bb9\u6613\u7684\uff0c\u6bcf\u6708\u85aa\u91d1\u82e5\u662f\u591a\u65bcHK$30,000\uff0c\u50f1\u4e3b\u56fa\u5b9a\u4f9b\u6b3eHK$1,50&#8230;<\/p>\n","protected":false},"author":5,"featured_media":18027,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[393,399],"class_list":["post-8204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1","tag-all","tag-mpf"],"yoast_head":"<!-- This site is optimized 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