Based on MPFA website, employees are not required to make MPF contributions for the first 30 days of employment and:

  • any incomplete payroll period that immediately follows the 30-day period (if the employee’s wage period is monthly or shorter than monthly); or
  • the calendar month in which the 30th day of employment falls (if the employee’s wage period is longer than monthly).

In this article, we will be going through a special case with a detailed explanation on why February 2020 MPF contribution is paid together with Mar 2020 MPF contribution.

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Assuming a new employee joins a company on 2 January 2020, he/she will only be contributing MPF in March 2020, instead of February 2020. Here's how:

  • 2 January - 1 February 2020: No MPF contribution for a 30-day period (MPF contribution holiday)
  • 1 Feb - 29 Feb 2020: No MPF contribution is displaying in February 2020 because there is a MPF rule (based on MPF ordinance) that employees who are employed in the company for less than 60 days, they will not be contributing to MPF

Here's a screenshot from MPFA website that explains this special situation:

  • Therefore, if this new employee is still an active employee post 60 days, system will recognise this special situation and February 2020 MPF contribution (HKD$1,500) will be included with March 2020 MPF contribution (HKD$1,500). See sample screenshot below:

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To summarise, the new employee will then be required to contribute MPF for both February and March 2020 (total amount for both months) in the 3rd month of employment. 😁

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