Exemptions under the MPF System

The Mandatory Provident Fund Schemes Ordinance (MPFSO) applies to government employees of 18 years of age or over and below the age of 65. However, a government employee will be exempted from the application of the provisions of the MPFSO in the following circumstances :

1. any person who is an officer to which the Pensions Ordinance or the Pension Benefits Ordinance applies. The exemption is applicable only to his income derived from employment which is the subject of the pension legislation, and not to other income (if any) derived from other sources which may otherwise be subject to the provisions of the MPFSO;
   
   
2. any person who has been given permission to land or remain in Hong Kong for the purposes of employment under the conditions of stay imposed in accordance with section 11 of the Immigration Ordinance, and where -
   
   
   1. the period during which the person is given permission to remain in Hong Kong does not exceed 13 months; or
      
      
   2. the person is a member of a provident, pension, retirement or superannuation scheme established outside Hong Kong.

   This exemption does not apply to a person who is a permanent resident of the Hong Kong Special Administrative Region; and

3. any person who is employed for less than 60 days.