As an employer, you should make contributions for your employees from the first day of their employment. Your new employees, however, enjoy a “contribution holiday”, meaning they are not required to make contributions for the first 30 days of employment and
1. any incomplete payroll period that immediately follows the 30-day period (if the employee’s wage period is monthly or shorter than monthly); or
2. the calendar month in which the 30th day of employment falls (if the employee’s wage period is longer than monthly).
As an employer, the contributions for your employees are made from the first day of their employment but the actual contribution will be made only on the 3rd month. For example: Month 1 + Month 2 MPF Contribution (ER) will be paid out along with Month 3 contribution together on the 3rd month.
To learn more about MPF Contribution Holiday, you can refer here. 😁