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 2021 MPF contribution is paid together with Mar 2021 MPF contribution.
Assuming a new employee joins a company on 2 January 2021, he/she will only be contributing MPF in March 2021, instead of February 2021. Here's how:
2 January - 1 February 2021: No MPF contribution for a 30-day period (MPF contribution holiday)
1 Feb - 28 Feb 2021: No MPF contribution is displaying in February 2021 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 2021 MPF contribution (HKD$1,500) will be included with March 2021 MPF contribution (HKD$1,500). See sample screenshot below:
To summarise, the new employee will then be required to contribute MPF for both February 2021 and March 2021 (total amount for both months) in the 3rd month of employment. 😁