You should notify us within 30 days for the change of company name. Please complete an Change of Employer Details Form (Download HA05 form) and provide a copy of valid Business Registration Certificate and/or Certificate of Incorporation on Change of Name and/or other relevant registration documents.

You should inform us of your company's new address and any changes in telephone and facsimile numbers, etc within 30 days of the change. Please complete an Change of Employer Details Form. Download HA05 form

Complete an Authorised Signatures Specimen form. Download HAY1 form

If you need to change the contact person for future correspondence as a result of this movement, please also complete an Change of Employer Details Form. Download HA05 form

•  Contribution payments mean submitting a Remittance Statement and reporting employee termination.

•  Benefit payments mean approving employee's partial withdrawal request (where employer's approval is         required due to contractual arrangements) and supporting documents for claim. 

•  Reserve account fund switching is only applicable if your MPF scheme has employer's voluntary                     contributions or ORSO transfers. It refers to changing the investments of your reserve account, which             holds unvested benefits.

You will need to complete the below form and submit to us.

• New/Change of Direct Debit Instruction Notification Form - Download HADP form

Please note that about two weeks' processing time is required to set up a direct debit authorisation for a bank account with Hang Seng Bank or HSBC, and about a month for other bank accounts. You should therefore continue to pay by cheque until you receive a confirmation notice from us that the direct debit has been set up.

Paying your contributions through direct debit saves you time in writing and checking the payee and total amount for each payment. You simply need to send us your completed Remittance Statements and leave the rest to us.

You will need to complete the below form and submit to us.

• New/Change of Direct Debit Instruction Notification Form - Download HADP form

You should continue to pay your contributions using the current bank account until you receive a confirmation notice from us that the direct debit for your new designated bank account has been set up.

The MPF legislation requires employers to pay mandatory contributions in full on or before the contribution day. If you fail to pay mandatory contributions in full and submit completed remittance statement by the contribution day, we are required by law to report any outstanding contributions or late payment to the Mandatory Provident Fund Schemes Authority (“MPFA”). Contribution surcharge will then be imposed and the employer may also be liable to a financial penalty or prosecution. Therefore, please be reminded to pay mandatory contributions in full and on time to avoid any surcharge and/or financial penalties.

Please allow sufficient mailing time to ensure we will receive your completed remittance statement and payment on time. To enjoy a more effective way to submit contributions, you may click here to explore a number of electronic methods of handling MPF contributions for your employees.

The MPF legislation requires employers to pay mandatory contribution in full on or before the contribution day. Trustees will have to report late and default contribution details to the MPFA and the employer may be liable to financial penalty or prosecution. All outstanding contribution and late payment will be subject to surcharge even without receiving the "Payment Notice for Outstanding Mandatory Provident Fund Contributions and Surcharge” from the MPFA. 

If you submit the Remittance Statement before 5pm (Monday to Friday except public holiday), you can submit the contribution payment on the current day by setting the current day as the 'Earliest Direct Debit Date' through Hang Seng Business e-Banking. If you submit the Remittance Statement between 5pm to 11:59pm (Monday to Friday except public holiday), you can only submit the contribution payment by setting the next working day or the working day thereafter as the 'Earliest Direct Debit Date'. Please note that if you submit the Remittance Statement between 5pm to 11:59pm on the contribution day and set the next working day as the 'Earliest Direct Debit Date', we will still regard the Remittance Statement is submitted on the contribution day.

The MPF legislation requires employers to pay mandatory contributions in full on or before the contribution day. If you fail to pay mandatory contributions in full by the contribution day, we are required by law to report any outstanding contributions or late payment to the Mandatory Provident Fund Schemes Authority (MPFA). Please ensure that you have sufficient funds in your designated bank account for cheque clearance or debiting to avoid any surcharge and/or financial penalties.

If there is no exact date of birth displayed on the employee's HKID card, you are required to make MPF contributions for him/her up to 31 December of the year in which he/she reaches the age of 65.

Back payments (e.g. payments relating to an earlier period perhaps arising from a salary adjustment or a time lag between the ascertainment and payment of commissions, tips or bonuses) to a relevant employee are not relevant income, in general, until the contribution period in which the back payment is ascertained and paid. For example, the back payments is ascertained and paid to your employee in July of a year, you are required to report the back payments as part of the relevant income and make the corresponding mandatory contributions in the contribution period of July of that year.

You can refer to the Guidelines on Scheme Operations IV.12 'Guidelines on Relevant Income in Respect of a Relevant Employee' issued by Mandatory Provident Fund Schemes Authority for information.

Below are common misconceptions and some proper ways for handling contribution:

We understand employers would like to make MPF contribution simple and flexible. In Hang Seng MPF, we offer several electronic methods in handling MPF contribution at your convenience. Please feel free to call Hang Seng MPF Employer Direct on 2288 6822 for more details.

If you wish to object to Payment Notice for Outstanding MPF Contributions and Contribution Surcharge, you must notify the MPFA by submitting a "Contribution Surcharge Objection Form" together with all the relevant supporting documents within 14 days from the date of the notice.

The "Contribution Surcharge Objection Form" can be downloaded from the MPFA's website at www.mpfa.org.hk. 

•  Casual employees are those engaged in the construction or catering industries, and are employed either         on a day-to-day basis or for a short-term fixed period of less than 60 days, and aged between 18 and 65.

•  Non-casual employees are those (other than casual employees) aged between 18 and 65 and employed       for 60 days or more under a continuous contract of employment.

In general part-time staff are not casual employees, they are non-casual employees. However, if they are engaged in the construction or catering industries, and employed on a day-to-day basis or for a short-term fixed period of less than 60 days, then they are casual employees.

No. He/She is a non-casual employee because he/she is not engaged in the construction or catering industries.

Although your employees are engaged in the catering industry, they are non-casual employees because they are neither employed on a daily basis nor for a short-term fixed period of less than 60 days.

You may explain to your employees that you are obliged to enrol them into an MPF scheme and deduct the contributions from their salary as required by the MPF legislation. To comply with the legislation, you must enrol them into the MPF scheme by providing their personal details such as name, HKID number, date of birth and date of employment to the MPF provider. However, if they do not complete an Employee Application Form, their contributions will be automatically invested into the Default Investment Strategy of Hang Seng Mandatory Provident Fund – SuperTrust Plus.

In the above situation, you can enrol your employees in the New Employees Section of the Remittance Statement.  

If your employees have been employed for 60 days, you need to enrol them into an MPF scheme. Their enrolment is not dependent on their probationary period.

Please note that if your employees are casual employees, you will need to enrol them into an MPF scheme within 10 days of employment. If they cease employment within 10 days, you still need to arrange the enrolment and make contributions for the days worked.

Yes. Contract basis employees are not exempt from MPF, unless they belong to one of the categories of exempt persons defined under the MPF legislation.

Yes. He/She needs to join the two companies' MPF schemes and make contributions for each employment respectively.

You are required to confirm the accuracy and completeness of the enrolment information by signing in the designated area(s) on the Employee Application Form or by submitting the Employee Application Form in such manner as the approved trustee may require. If you are not an individual, the form has to be signed by a duly authorised signatory. In the circumstances that an Employee Application Form is not properly completed, trustees may refuse to process the enrolment of the employee(s) concerned. Please be reminded that an authorised signatory is required to sign the Employee Application Form, a company chop only is not accepted in lieu of such.

Employee's signature on the Employee Application Form will be used as the specimen record of the employee's MPF account. In any occasion that we do not have the specimen record but receive any written instruction from the employee, we have to follow up with him/her for verification before the processing of his/her instruction. A delay may occur as a result. Please remind your employees to read and check through all the information on the Employee Application Form and then sign the 'Declaration and authorisation' in member section in order to facilitate the processing of their instructions in future.

Generally, the Hong Kong Identity Card number is used as the identification number of an MPF account. If your employee does not possess a Hong Kong Identity Card, he/she should provide the Passport number as an alternative. When you handle the MPF administrative issues (such as reporting and payment of MPF contributions, reporting termination details, handling severance payments or long service payments) for your employees, please provide the identification number which is the same as the one registered in our records. Please note that, using a non-registered identification number for any instruction for an MPF account may result in unnecessary error or delay in processing. If there is any update on the identification number, please provide written notice together with copy of relevant supporting documents to us for processing.

When the 60th day of the employee's employment falls on a Saturday, a public holiday, a gale warning day or a black rainstorm warning day, the last date of the 60-day permitted period will be postponed to the following day which is not a Saturday, a public holiday, a gale warning day or a black rainstorm warning day.

No. New employees can choose to invest his/her new contributions and accrued benefits transferred from another registered scheme to (1) the DIS or (2) one or more Constituent Funds of his/her own choice from the list under the employee application form, according to their assigned allocation percentage(s) to relevant fund(s) of their choice. The DIS will only be a default investment arrangement to employees who set up a new MPF account without providing a valid investment choice.

According to the MPF legislation, it is employers' responsibility to enrol new employees into an MPF scheme by submitting Employee Application Form for employees who have been employed for 60 days (for non-casual employees) / 10 days (for casual employees). You are also required to submit the Remittance Statement and make the first mandatory contributions for your new employees on or before the tenth day after the last day of the month during which the 60-day permitted period ends (for non-casual employees) / on or before the tenth day after the last day of the contribution period in which the 10-day permitted period ends (for casual employees). Failure to remit mandatory contributions on time and in full may be subject to surcharge and penalty imposed by the Mandatory Provident Fund Schemes Authority.

The contribution day of the first contribution is the 10th day after the last day of the month during which the permitted period ends. If the contribution day is a Saturday, a public holiday, a gale warning day or a black rainstorm warning day, then it means the following day which is not a Saturday, a public holiday, a gale warning day or a black rainstorm warning day. However, for the purpose of determining the contribution day of the first contribution, there would be no postponement of the permitted period end date even if the last day of the permitted period is a Saturday, a public holiday, a gale warning day or a black rainstorm warning day.

If you are due to make the first mandatory contributions for your new employees, but their records are not yet being shown in the paper or electronic remittance statement, you must report the first mandatory contributions for your new employees under the 'New Employee Section' of the remittance statement and settle the contributions on time. You should not wait until their records are being shown in the remittance statement before making the first contributions. Failure to remit mandatory contributions on time and in full may be subject to surcharge and penalty imposed by the Mandatory Provident Fund Schemes Authority.

If you have not received the paper or electronic remittance statement, you may click here to download the blank paper remittance statement in order to report and pay the first mandatory contributions for your new employees on time.

There are two authorised channels for submission of MPF forms and documents:

i.  By mail to the administrator of Hang Seng MPF:

    The Hongkong and Shanghai Banking Corporation Limited 

    PO Box 73770 Kowloon Central Post

ii. Or you can place the MPF forms and documents into the 'Hang Seng MPF Drop-in Boxes' in our 

    designated Hang Seng Bank branches. Please click here for the latest list of designated branches

    with ‘Hang Seng MPF Drop-In Boxes’.

Yes. You can place the MPF forms and documents into the 'Hang Seng MPF Drop-in Boxes' in our designated Hang Seng Bank branches. Please click here for the latest list of designated branches with ‘Hang Seng MPF Drop-In Boxes’.

CAUTIONS

Please be aware that employers and/or self-employed persons should NOT hand in any MPF documents (in particular for those paper remittance statement and cheque payment (if any) which must be submitted on time according to the MPF legislation) to unauthorised channels. Unauthorised channels include but not limited to:

(1) the staff at service counters at the branches,
(2) the branches without ‘Hang Seng MPF Drop-In Box’, or
(3) other collection boxes in the branches (for examples, the collection boxes for cheque payment).

Any submission of the MPF documents to unauthorised channels will not be forwarded to the administrator for processing directly and it may take a longer time for the documents to be transferred to the administrator. While the receipt date by the administrator will be stamped only when the documents reached the administrator, employers and/or self-employed persons please be cautious that this will result in delay in receiving and processing the paper remittance statement or other instructions by the administrator. Any failure to pay mandatory contributions in full and on time to a trustee incurs a 5% surcharge on the outstanding mandatory contributions, along with the possibility of a financial penalty and even imprisonment by the MPFA. You may refer to the MPFA's website www.mpfa.org.hk for further details of offences and penalties.  

The employer's rights to offset LSP/SP from accrued benefits derived from the employer's contributions are provided in section 31IA (Gratuity or benefit to be reduced by amount of severance payment in certain cases) and 31YAA (Gratuity or benefit to be reduced by amount of long service payment in certain cases) of the Employment Ordinance and section 12A of the Mandatory Provident Fund Schemes Ordinance.

When an employer prepares to pay LSP/SP to employees, including those who have reached/will reach age 65 and have ceased/will cease employment, and intend to make a potential claim to utilize the vested accrued benefits derived from the employer’s contributions (including mandatory and voluntary contributions) in the employees’ MPF account to offset LSP/SP, the employer is recommended to check the accrued benefits of the employer’s portion of the relevant employees in advance in order to arrange the LSP/SP for the employees accordingly.

Employees under employment are allowed to request for a claim of the MPF accrued benefits under specific grounds according to the MPF legislation, including reaching age 65 and terminal illness. To protect data privacy of members, trustees will not inform employers of any members’ claim of accrued benefits under these circumstances. If you prepare to make application to the trustee for the LSP/SP offset, you should approach your trustee as soon as possible to check the amount of MPF accrued benefits derived from employer’s contributions in respect of the relevant employee because it is possible that the accrued benefits have been entirely or partially withdrawn by the relevant employee and the employer may not be able to reimburse the LSP/SP payment from the employer's contribution in employee’s MPF account.

To check for MPF account balances of the employer’s portion due to the purpose of offsetting LSP/SP, you will need to complete the below form and submit to administrator.

    • Account statement requisition form (HAFT)

In general, a reply will be sent to you by post within 10 working days after receiving your instruction. Should you have any enquiries, please contact your customer service manager or call Hang Seng MPF Employer Direct on (852) 2288 6822.

If an employee has already partially or entirely withdrawn the MPF accrued benefits derived from employer’s contributions, employer may arrange with the employee to pay any remaining outstanding LSP/SP amount due to the employee, after taking into account of the withdrawal amount of MPF accrued benefits derived from employer’s contributions by the employee against the original entitlement amount of LSP/SP in respect of the employee.

Once the employer has paid the LSP/SP to the terminated employees, especially for employees who retire at age 65, and has requested to reimburse LSP/SP to be paid from the employees’ MPF accounts, the employer should complete and submit the Payment Proof for Long Service Payment / Severance Payment form (HALS) signed by both the employer and relevant employee to Hang Seng MPF as early as possible. If Hang Seng MPF have not received the request for LSP/SP offset from an employer, but a valid transfer or claim application was received from the relevant employee, the accrued benefits under the employee’s account will be transferred or paid according to the instruction from the employee. Hang Seng MPF will be unable to process the request of LSP/SP offset after the accrued benefits have been transferred out or paid.

Yes. The member's vested accrued benefits derived from the employer's contributions will be used for the offsetting according to the following sequence:

    1. Employer voluntary contributions (if applicable)

    2. Employer's ORSO transfers (if applicable)

    3. Employer special contributions (if applicable)

    4. Employer mandatory contributions

After you have paid the Long Service Payment or Severance Payment (LSP/SP) to the terminated employee, we will process the refund to you by direct depositing the relevant amount into a bank account under the sole name of employer only or send you a crossed cheque in accordance to the Employer’s reimbursement arrangement which you selected in Section C of the Payment Proof for Long Service Payment / Severance Payment form (HALS).

Please note that if you choose to have the benefits to be paid to you by direct deposit into a bank account under the sole name of employer only, for verification purpose, please provide supporting document which shows bank account number and name of account holder, such as copy of bank statement, copy of bank ATM card or copy of bank reference letter etc. If the relevant supporting document is not provided, we are unable to proceed with direct deposit to your bank account and the method of payment will be changed to cheque payment without prior notice.

Upon receipt of all contributions and required documents of the terminated employee, it generally takes us 18 working days for processing.  Once the fund units have been redeemed, we will remit the refund to you within 5 working days*.

*From the day following the day on which the trustee has redeemed the fund units in the member's account to the working day on which the trustee has paid the refund to the employer (exclusive of the day of redemption of fund units by the trustee).

No. Payment in lieu of notice is made as a compensation for employment termination rather than a consideration of services rendered. It is therefore not treated as relevant income for MPF purposes. More information about the definition of relevant income.

Yes. The tax deductible amount is up to 15% of employees' total emoluments for the period to which the contributions relate.

Yes. However, please note that all information as shown on the [Payment Proof for Long Service Payment / Severance Payment (HALS)] form must be included in your supporting documentation for your refund request to be processed.

You may visit the Labour Department's website at www.labour.gov.hk for information about the Labour Legislation (Employment Ordinance).

You may visit the Labour Department's website at www.labour.gov.hk for information about the Labour Legislation (Employment Ordinance).

Termination code 'DS' is regarded as “summary dismissal”, i.e. dismissal without notice or payment in lieu of notice if an employee, in relation to his/her employment, is terminated for one of the following reasons:

• Willfully disobeys a lawful and reasonable order,

• Misconducts himself/herself, such conduct being inconsistent with due and faithful discharge of his/her duties,

• Being guilty of fraud or dishonesty,

• Being habitually neglectful of his/her duties, or

• Upon any other grounds on which employer is entitled to terminate his/her employment without notice at common law or that the employee has left his/her employment to avoid such dismissal.

If termination code 'DS' is chosen as the employee’s termination cause, we will contact you to confirm which one of the above reasons the summary dismissal was based before we record this termination code into the employee’s MPF account.

If the employee was not dismissed for any of the above reasons, you should use other suitable termination reason, instead of 'DS – summary dismissal'.

Please call Hang Seng MPF Employer Direct on 2288 6822 for assistance.

Please send us a written request which is signed by an authorised person of your company.

Whenever an employee ceases employment, you are responsible to make the last mandatory contribution for the terminated employee timely:

Non-casual employees - By the 10th day of the calendar month following the month in which employment is terminated.

Casual employees in Master Trust Schemes - regardless of payroll cycle, the last contributions should be fully paid on or before the 10th day after the date of cessation of employment of the casual employee.

Whenever an employee leaves a company, it is your responsibility to report the termination details to us timely:

Non-casual employees - By the 10th day of the calendar month following the month in which employment is terminated

Casual employees in Master Trust Schemes - Within 30 days after the last day of employment

Timely and proper reporting of termination of an employee to the trustee is very important. It may save time on the necessary follow-up actions that involved for the below administrative processes and avoid report of default contributions to the MPFA:

•      Refund of Long Service Payment or Severance Payment from MPF account of the employee;

•      Calculation of vested benefit of accrued benefit derived from the employer voluntary contribution in                  respect of the member for the refund of any unvested benefit to employer and/or payment of vested         benefit to employee;

•      Request for transfer or claim of accrued benefits from the employee.

Therefore, if there are any records of any terminated employee still being found on the latest remittance statement, you should provide the relevant employee's termination details to us as soon as possible for updating their records.

You are responsible to make the last mandatory contributions and report the termination details of your employees who cease employment on time. You can report an employee's termination via the relevant section in the Remittance Statement. Termination details of existing employees should be reported in 'Termination Details' under the 'Existing Employees Section'. If the records of the employees concerned are not yet shown in the Remittance Statement, you can fill in the termination details on 'Termination details' section under the 'New Employees Section'. Alternatively, you can report an employee’s termination via "Employee Termination Information (Form HAZ3)". (Download HAZ3 form)