Summer-job MPF: interns in an employment relationship must contribute too

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

With summer approaching, students were taking vacation jobs for experience. The reminder: aged 18 or above and employed for 60 days or more, even summer workers had to join an MPF scheme. This MPFA-style notice complemented the story of Billy, the summer worker in a companion piece.

How does the MPF 60-day rule work?

Employers had to enrol new hires on joining. At HK$6,500 monthly income or above — the minimum relevant income level — both worker and employer contributed 5 per cent of salary each, i.e. HK$325 each.

Employees got a contribution holiday: no employee contributions for the first 30 days of employment plus the first incomplete pay period after that. Joining 15 June with month-end payroll: 15 June–14 July was the first 30 days, 15–31 July the first incomplete pay period — no contributions due. Only from the August payroll would HK$325 be deducted. But employers got no holiday — their contributions ran from the first day of work.

What about summer interns?

Internships differed from summer jobs, but where an employment relationship existed between the student and the organisation, and the stint lasted 60 days or more, the organisation still had to enrol the student and contribute. In other words, calling it an “internship” didn’t automatically exempt anyone — the employment relationship was what counted.

Questions: MPFA hotline 2918 0102 or www.mpfa.org.hk.