There are two types of MPF Contributions: (i) those are required by the MPFSO, which are referred to as Mandatory Contributions, and (ii) those in excess of the Mandatory Contributions, which are referred to as Voluntary Contributions.

• Mandatory Contributions
  
  
• Voluntary Contributions ¡V Employer
  
  
  • The Employer Voluntary Contributions will be equivalent to a certain percentage of Basic Salary as specified in the employment contract less the Employer Mandatory Contributions.  It will be suspended for a member during periods of unpaid or partly-paid leave (unless stipulated otherwise when such leave is approved) or when the member is adjudicated bankrupt.
    
    
    • Example: Basic Salary = HK$20,000; MPF Relevant Income = HK$25,000; with an Employer Contribution at a rate of 12%  as set out in the employment contract:
             Employer Mandatory Contribution = HK$25,000 x 5% = HK$1,250
             Employer Voluntary Contribution = HK$20,000 x 12% - Employer Mandatory Contribution =HK$2,400 - HK$1,250 = HK$1,150
             Total Employer Contributions = HK$1,250 + HK$1,150 = HK$2,400 (12% of Basic Salary)