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Social security in Hong Kong 2026
Hong Kong has no social security contributions — only the Mandatory Provident Fund (MPF), a personal retirement account taking 5% of monthly pay capped at HKD 1,500 (income above HKD 30,000 a month contributes nothing more).
Low earners under HKD 7,100 a month contribute nothing, and short-stay foreigners (under 13 months, or covered by home schemes) are exempt entirely.
At a glance
- top rate
- 5%, capped at HKD 1,500 a month
- entry band
- 0% below HKD 7,100 of monthly income
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment in Hong Kong; exemptions for short-stay expatriates
- regime flag
- Contributions deductible up to HKD 18,000 a year
Rates
Mandatory Provident Fund (2026/27)
| Rate | Base | Applies to |
|---|---|---|
| 5% | Monthly relevant income between HKD 7,100 and 30,000 | Employees — the employer matches with another 5% |
| 5% | Same bands | Self-employed persons, paying monthly or annually |
| 0% | — | Employees under HKD 7,100/month (voluntary contributions possible); foreigners in Hong Kong under 13 months or covered by overseas schemes |
Thresholds & allowances
- Contribution capHKD 1,500 a month
5% of the HKD 30,000 ceiling — the annual employee maximum is HKD 18,000
- Tax deductionHKD 18,000 a year
Mandatory contributions are deductible; voluntary tax-deductible contributions add up to HKD 60,000 (shared with annuity premiums)
Residency
Residency trigger
Hong Kong employment brings automatic enrolment in an MPF scheme; the base excludes housing benefits, severance and long-service payments.
Non-resident treatment
Expatriates on sub-13-month stints or contributing to home-country schemes stay outside; there are no cross-border totalization needs because there are no social contributions.
Notes
- The employer's matching 5% and any voluntary top-ups are outside this page's scope.
- Healthcare is funded from general revenue — no health contribution exists.
- MPF balances are portable between jobs and accessible at 65 (earlier for permanent departure).
- Voluntary contributions beyond the deductible limits are made from taxed income.
FAQ
What social charges do employees pay in Hong Kong?
Just the Mandatory Provident Fund: 5% of monthly pay between HKD 7,100 and 30,000 — at most HKD 1,500 a month — matched by the employer.
Do expatriates have to join the MPF?
Not if they're in Hong Kong under 13 months or remain covered by an overseas retirement scheme — otherwise, yes, on the same 5% terms.
Figures: tax year 2026/27 (April–March), compiled from public sources. Not tax advice.