Part-time is not an exemption
Except for exempt persons, employers must enrol both full-time and part-time employees aged 18 to 64 who have been employed for a continuous period of 60 days or more in an MPF scheme within the first 60 days of their employment[1]. Hours per week do not appear in the test. A regular employee is one aged 18 to 64 employed in any industry for a continuous period of 60 days or more[2].
Short contracts do not change the answer. Employers must not sign a series of contracts shorter than 60 days each; if the employment relationship lasts 60 days or more, the employee must be enrolled and contributions made[1]. Part-time and summer workers whose employment ends within 60 days but who are re-employed by the same employer, so that the employment is a continuous contract of not less than 60 days, are covered[2].
Two kinds of employee
| Regular employee (full-time or part-time) | Casual employee (catering or construction) | |
|---|---|---|
| Who | Aged 18 to 64, employed in any industry for a continuous period of 60 days or more | Aged 18 to 64, employed day to day or for a fixed period of less than 60 days |
| Enrol by | Within the first 60 days of employment | Within the first 10 days, if the employee has no account in the employer's Industry Scheme |
| Employee contribution holiday | First 30 days and the incomplete wage period after | None: both sides contribute from the first day |
| How much | 5% each of relevant income, within the relevant income levels | A fixed daily scale, HK$10 to HK$50 a day for each side |
Part-time pay and the income levels
Many part-time employees earn below the minimum relevant income level. For a monthly paid employee earning less than HK$7,100, the employer still contributes 5% of relevant income and the employee contributes nothing[4]. For staff paid daily or weekly, the levels are built from the daily figures of HK$280 and HK$1,000: a weekly paid employee has a minimum of HK$1,960 and a maximum of HK$7,000[4]. An hourly paid employee is paid for some wage period, and that period sets which levels apply.
Casual staff in catering and construction
Industry Schemes are designed for casual employees of these two industries[3]. The catering industry here covers businesses holding food business licences or permits, canteens at schools and workplaces, and catering inside clubs, including restaurants, bakeries and cooked food stalls; construction covers eight broad categories of works, from foundation work to interior fitting-out[3].
If a casual employee does not already have an account in the Industry Scheme the employer uses, the employer enrols them in that scheme through the eMPF Platform within the first 10 days of employment, moved to the next qualifying day if the 10th is a Saturday, public holiday or warning day[3]. A casual employee who already holds an account can simply give the new employer the account number or Casual Employee Card[3].
Contributions follow a daily scale: below HK$280 a day the employer pays HK$10 and the employee nothing; from HK$280 both pay HK$15, rising in steps to HK$50 each at HK$950 a day or more[3]. An employer that pays a casual employee's contributions on the next working day after pay day does not need to give a monthly pay-record or keep records of the contribution details[3], and may otherwise pay within 10 days after the end of the contribution period[5].
Outside catering and construction there is no casual category: a short-term worker in a shop or office is covered by the 60-day rule above[2][5].
Who is exempt
Exempt persons include employees under 18 or over 65, domestic employees working in the employer's household, and people who enter Hong Kong for employment for not more than 13 months or who belong to a retirement scheme outside Hong Kong[2]. Family members working for a sole proprietor or partner and living at the same address need not be enrolled[5].
Rules, forms and figures can change, and the official pages listed below are the authority wherever this summary differs from them.