Overseas Postings Don’t End MPF Duties: What Employers Must Know

This article is a rewrite of a report from January 2012.

Sending staff to Shanghai or London does not end an employer’s MPF duties — the essence of MPF employer obligations Hong Kong firms carry even for overseas postings. Under the Mandatory Provident Fund Schemes Ordinance, what matters is not where the employee works but where they were hired: if the employment contract is governed by Hong Kong’s Employment Ordinance, the employer must enrol the worker and keep contributing.

Do employees posted overseas still need MPF coverage?

Yes. Any employee hired in Hong Kong whose contract falls under the Employment Ordinance must be enrolled in an MPF scheme, regardless of where they are sent to work. A mainland-registered company hiring through its Hong Kong office must enrol staff even if they shuttle to the mainland daily. Conversely, a Hong Kong company hiring locally overseas — even a Hong Kong permanent resident — owes no MPF for that worker. Hong Kong residents aged 18 to 64 employed for at least 60 days are automatically covered.

Which foreign employees are exempt from MPF?

Foreign-employee MPF exemptions fall into three main buckets. The most common covers foreign hires on work visas shorter than 13 months; if a renewal pushes the combined visa period past 13 months, the employer must enrol them within 60 days after the 13th month ends.

Read more MPF contribution rules for employers in the education hub.