FAQ

A1: Which one is the Participation Certificate?

It should look like this

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A2: I cannot find the Participation Certificate issued by the MPFA. What should I enclose with the form for requesting a change of business name?

You can enclose a letter stating that you have lost the Participation Certificate.

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A3: If my company moves, what should I do?

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 Employer Change of Details Form. Download IN05 form

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A4: My company's human resources manager left the company. What should I do if I need to change the authorised person?

Complete an Authorised Signatures Specimen form. Download INY1 form

If you need to change the contact person for future correspondence as a result of this movement, please also complete an Employer Change of Details Form. Download IN05 form

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A5: On the Authorised Signature Specimen form, what do contribution payments, benefit payments and reserve account fund switching mean?

• 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.

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A1: My company is currently paying contributions by cheque. How can I change to direct debit from my company's bank account?

You will need to complete two forms and submit them together.

For SuperTrust:

• New/Change of Direct Debit Instruction Notification Form - Download INDT form
• Direct Debit Authorisation - Download IN04 form

For SuperTrust Plus:

• New/Change of Direct Debit Instruction Notification Form - Download INDP form
• Direct Debit Authorisation - Download IN14 form

For SimpleChoice:

• New/Change of Direct Debit Instruction Notification Form - Download INDE form (New)
• Direct Debit Authorisation - Download INE4 form (New)

Please note that about two weeks' processing time is required to set up a direct debit authorisation for a bank account with HSBC or Hang Seng Bank, 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.

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A2: If I would like to change the company's bank account for direct debit, what should I do?

You will need to complete two forms and submit them together.

For SuperTrust:

• New/Change of Direct Debit Instruction Notification Form - Download INDT form
• Direct Debit Authorisation - Download IN04 form

For SuperTrust Plus:

• New/Change of Direct Debit Instruction Notification Form - Download INDP form
• Direct Debit Authorisation - Download IN14 form

For SimpleChoice:

• New/Change of Direct Debit Instruction Notification Form - Download INDE form (New)
• Direct Debit Authorisation - Download INE4 form (New)

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.

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A1: How can I make an appeal for the contribution surcharge?

If you object to the demand for payment of outstanding contributions and surcharge, you must notify the MPFA in writing no later than 10 days after the date of the payment notice issued by the MPFA.

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A1: How to classify casual and non-casual employees?

• 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.

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A2: Are part-time staff casual employees?

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.

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A3: My company is a trading company and employs an office assistant on a daily basis. Is he/she a casual employee?

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

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A4: My restaurant employs some monthly paid waiters who have now been working for more than 60 days. Are they casual or non-casual employees?

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.

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A1: If my employees refuse to complete an Employee Application Form to participate in MPF, what should I do?

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 in the Capital Preservation Fund.

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

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A2: My employees have not completed their three months probationary period. Do I need to enrol them into my MPF scheme?

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.

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A3: If an employee is recruited on a one-year contract basis, do I need to enrol him/her into MPF?

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.

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A4: If a person is employed by two companies, does he/she need to contribute for both employment?

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

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A1: Where should I submit the forms?

Please send your forms to HSBC MPF, PO Box 73770, Kowloon Central Post Office.

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A2: Can I submit the forms to an HSBC branch?

Yes. You can drop in your forms in our MPF drop-in boxes at the designated HSBC branches.

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A1: My employees question the company's rights to utilise their accrued benefits for offsetting Long Service Payment or Severance Payment (LSP/SP) made to them. Which section of the legislation should I quote?

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.

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A2: How will the refund be paid to my company?

We will send you a crossed cheque.

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A1: Should I include payment in lieu of notice as relevant income when I calculate the last contributions?

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.

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A1: Are employer's mandatory and voluntary contributions deductible expenses under profits tax?

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

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A1: Will other forms of Long Service Payment or Severance Payment (LSP/SP) supporting document be accepted?

Yes. However, please note that all information as shown on the INLS form must be included in your supporting documentation for your refund request to be processed.

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A2: Do I need to pay Long Service Payment or Severance Payment to my employees?

You may visit the Labour Department's website for information about the Labour Legislation (Employment Ordinance).

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A3: How should I calculate Long Service Payment or Severance Payment?

You may visit the Labour Department's website for information about the Labour Legislation (Employment Ordinance).

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A4: My company has dismissed an employee. Should I report the termination code as 'DS - Summary dismissal'?

'DS' is regarded as dismissal with cause, ie dismissal without notice or payment in lieu of notice if an employee, in relation to his/her employment:

• willfully disobeys a lawful and reasonable order,
• misconducts himself/herself,
• is guilty of fraud and dishonesty, or
• is habitually neglectful in his/her duties.

If an employee's employment is terminated due to DS, the employee will not be entitled to any employer's voluntary contributions and employer's ORSO transfers.

However, if the employee is dismissed not with cause as above, you should use the termination code 'WB - Resignation'.

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A5: How can I report an amendment to the employee termination that was recently reported via our Remittance Statement?

Please call our hotline on (852) 2583 8033 for assistance.

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A6: How can I request a refund of unvested benefits?

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

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