The contribution day
Generally, for employees paid monthly the contribution day is the 10th day of each month: contributions for the wage period of September are paid to the eMPF Platform on or before 10 October[1]. If the 10th is a Saturday, a public holiday, a gale or black rainstorm warning day, or a day the eMPF Platform is suspended, the contribution day moves to the next day that is none of those; the MPFA publishes a Contribution Days Calendar for each year[1].
A new employee's first contributions are due on or before the contribution day after the calendar month in which the 60th day of employment falls[1]. Employers in the catering and construction industries with casual employees in an Industry Scheme may pay on the next working day after the pay day, or within 10 days after the end of the contribution period[3].
What has to go with the money
Each payment is made with a remittance statement showing every employee's relevant income and the employer's and employees' contributions; an employee with no relevant income in the period is still listed, at HK$0[1]. Within seven working days after remitting, the employer gives each employee a monthly pay-record showing the relevant income, the contributions on each side and the date they were paid[1].
What counts as a default
The eMPF Platform reports default contributions to the MPFA. The most common reasons are[2]:
- no contribution, or not enough;
- late payment, received after the contribution day even if the amount is right;
- an incomplete or inaccurate remittance statement, so the eMPF Platform cannot verify the amount; and
- failing to report an employee's termination to the eMPF Platform.
The surcharge and the penalties
| Non-compliance | Consequence |
|---|---|
| Contributions not paid on time | Payment notice to recover the default contributions, plus a surcharge of 5% of the default amount, paid in full to the affected employees' accounts |
| Contributions not paid on time | Financial penalty of HK$5,000 or 10% of the amount due, whichever is greater |
| Not paid, having deducted 5% from employees' relevant income | Prosecution: maximum fine of HK$450,000 and imprisonment for four years |
| Not paid, without deducting from employees | Prosecution: maximum fine of HK$350,000 and imprisonment for three years |
| Monthly pay-records not provided | Financial penalty of HK$10,000 for the first failure, HK$20,000 for the second, HK$50,000 for subsequent failures |
The MPFA can also file a civil claim in court to recover contributions and surcharges in arrears[2]. Its payment notices ask employers to settle within 14 days[4].
If you have paid late
You do not need to wait for the payment notice. Contact the eMPF Platform to confirm the surcharge and the payment procedure, settle the outstanding contributions and the surcharge, and submit a separate remittance statement listing the affected employees, the default amounts and the surcharge for each[2]. The eMPF Platform then allocates the money to each employee's account[2].
If you believe the notice is wrong because you paid in full and on time with a complete remittance statement, or no contribution was due, follow the eMPF Platform's Surcharge Objection Form and send the information and supporting documents within 14 days from the date of the payment notice[2].
A proposed change
Under the current legislation the surcharge is a flat 5% however long the default lasts. On 29 March 2026 the MPFA proposed a two-tier surcharge mechanism, with a second-tier surcharge for employers who still have not settled after a specified period, and said it would consult stakeholders and aimed to submit recommendations to the Government before mid-2026[4]. It is a proposal, not law: no second-tier rate or timeframe had been set on the page as read, so check the MPFA before relying on the flat rate in a future year.
Avoiding the surcharge
- Pay from the calendar, not the payslip date, and check the year's Contribution Days Calendar.
- Report leavers to the eMPF Platform on time.
- Reconcile the remittance statement to payroll before sending.
Rules, forms and figures can change, and the official pages listed below are the authority wherever this summary differs from them.