MPF for imported workers 2026: employer contributions & the 13-month exemption, explained
When budgeting for imported workers, many employers count wages and accommodation — and forget MPF. This guide covers the general rules: who must be enrolled, when exemptions apply, and how to budget. Note: for how the rules apply to your specific case, confirm with the MPFA or your adviser.
The basic rules
Under the Mandatory Provident Fund system's general requirements:
- Employees aged 18–64 who have been employed for 60 days must be enrolled in an MPF scheme - Employer and employee each contribute 5% of relevant income - Contributions have minimum and maximum levels (per the MPFA's latest figures)
These rules apply equally to local and imported workers — the key question is the exemption.
The exemption: the 13-month line
The general exemption principle: a person from outside Hong Kong working here for **no more than 13 months** may be exempt from joining an MPF scheme; members of overseas retirement schemes may also be exempt.
Here is the catch: the standard ESLS employment contract runs up to 24 months.
Which means:
- An imported worker on a 24-month contract → over the 13-month line → contributions generally required - A genuinely short engagement of no more than 13 months → the exemption may apply
Most ESLS employers sign 24-month contracts, so in practice **budgeting for MPF contributions is the default for imported workers**.
Working it into the budget
Assume the imported worker's wage meets the published median (e.g. waiter median HK$15,820):
- Employer contribution 5% ≈ HK$791 per month - The employee contributes their own 5%, deducted from wages - Over a 24-month contract, employer contributions total close to HK$19,000
Add MPF to the total cost picture — see the employer cost overview and the positions & salary guide.
Common employer mistakes
- **Assuming imported workers are automatically exempt** — the 13-month line is the test, not the "imported" label - **Late enrolment** — enrolment is due within 60 days of employment, not "after probation" - **Forgetting renewals** — a renewal extends total employment and can change the exemption position
FAQ
Q: Do all imported workers require MPF contributions? A: Not necessarily. The general principle: overseas persons employed in Hong Kong for no more than 13 months may be exempt; but ESLS contracts run up to 24 months, so most imported workers do require contributions. Confirm individual cases with the MPFA.
Q: How much are MPF contributions? A: Employer and employee each contribute 5% of relevant income, subject to minimum and maximum levels. At a monthly wage of HK$15,820, the employer contributes about HK$791.
Q: When must an imported worker be enrolled? A: The general rule is enrolment within 60 days of employment — do not wait until after probation.
Q: When the worker leaves Hong Kong at contract end, what happens to the contributions? A: Persons departing Hong Kong can apply to withdraw accrued benefits under the rules; the employee handles that process themselves.
Want to talk through your company's setup? WhatsApp +852 9888 6768 — licensed by the Labour Department (licence 81090), we go through every compliance detail with you.
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