1. My employer has not made any MPF contribution or contribution to other retirement scheme for me since the beginning of my employment. Has he violated the law?

According to the Mandatory Provident Fund Schemes Ordinance, employers must take all practicable steps to ensure that employees become members of registered provident fund schemes within the permitted period, and must pay contributions to the relevant schemes. This requirement does not apply to those employees employed for less than 60 days (except for causal employees).

Offence and Penalties

Employers who fail to comply with the above requirement are liable to:

• a fine at $100,000 and imprisonment for 6 months on the first occasion on which they are convicted of the offence; and


• a fine of $200000 and to imprisonment for 12 months on each subsequent occasion.

(Note: An employer is defined as any person who has entered into a contract of employment to employ another person as his employee.)