Inland Revenue Department
Employer's Returns issued for the year of assessment (2025)
Published 2025-02-18
Employer's Returns issued for the year of assessment in early April 2025, per the Inland Revenue Department.
Employers enrol every Hong Kong employee aged 18 to 64 employed for 60 days or more in an MPF scheme. Employer and employee each contribute 5% of relevant income, capped at HKD 1,500 per month each. Emerhub administers MPF enrolment and monthly contributions under its payroll service.
Source
Announced by the Inland Revenue Department. Read the announcement in full at the source.
Inland Revenue Department announcementAlso cites the Mandatory Provident Fund Schemes Authority.
Mandatory Provident Fund Schemes Authority sourceThe full Hong Kong compliance calendar carries the current version of every rule mentioned here.
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