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自僱人士. 強積金強制性供款一經受託人存入僱員的帳戶，即全數及立刻歸屬於僱員。. 強制性供款的投資回報，亦會全數及即時歸屬於該僱員。. 僱員. 自僱人士. 不同供款方法注意事項. 僱主數碼「供」略. 違規罰則. 全部開啟.
超過上限（＄1,000 x 糧期日數） 上限 x 5% 以按周支薪為例，一星期的日數為七天，因此有關入息上限為 $7,000（$1,000 x 7天），下限則為$1,960（$280 x 7天）。
Mandatory Contributions. Mandatory contributions made for an employee are fully and immediately vested in the employee once they are paid into his/her MPF account. Any investment return derived from the mandatory contributions is also fully and immediately vested in that employee. Employees. Self-employed Persons (SEPs)
在2019-20課稅年度和隨後的每個課稅年度，扣稅上限為每年$60,000。上限為可扣稅自願性供款和合資格延期年金保費的合計上限。
IV.11 有關僱員供款期指引. 第IV部-計劃運作指引. IV.11有關僱員供款期指引. IV.11. IV.11附件A. IV.11附件B. IV.11附件C.
MPF. The MPFA publishes circulars from time to time to assist industry participants and other stakeholders to understand certain regulatory requirements to ensure compliance. All years. Search. Date. Title. Previous. Next. Click here to browse archives.
MPF trustees provide employers and SEPs with various methods (e.g. by cheque, autopay) to make contributions and different channels (e.g. by fax, email) to submit remittance statements. When making contributions, employers and SEPs should be mindful of the following points to avoid their payment being considered late or default. Expand All.
