Do bonuses and allowances count as MPF income?

MPFA defines relevant income as monetary payments paid or payable by an employer to an employee. Its examples include salary, double pay, discretionary and performance bonuses, commissions and end-of-contract gratuities. The relevant-income test concerns the employment payment, so ask payroll to explain any omitted cash earnings using the published categories. [C1]

MPFA includes cash allowances employees can spend as they wish. It excludes reimbursement of employment-related goods and services necessary for performing duties, with examples including duty mileage and mobile service expenses. A car subsidy paid in cash is listed as included. Ask payroll to examine receipts, entitlement and payment terms where the arrangement is unclear. [C1]

MPFA lists free use of a car, transport passes, parking coupons, meals consumed on the spot and meal vouchers as non-monetary examples excluded from relevant income. That does not classify every benefit carrying a similar name. Distinguish an actual benefit or reimbursement from cash paid for the employee’s own use before applying the table. [C1]

For monthly paid employees, MPFA states a 5% contribution rate for each side, with relevant-income levels of HK$7,100 and HK$30,000. Below the minimum, the employee need not contribute but the employer still does; above the maximum, each side’s mandatory amount is HK$1,500. Ask payroll to apply the relevant contribution period rather than assuming every bonus increases the mandatory deduction. [C1]

Does a discretionary bonus count?

Yes. MPFA’s table includes discretionary and performance-linked bonuses. [C1]

Does double pay count?

Yes. MPFA lists double pay as relevant income. [C1]

Is every payment called an allowance excluded?

No. Cash allowances employees may spend as they wish are included. [C1]

Is a work-expense reimbursement always a cash allowance?

No. Necessary employment-expense reimbursements meeting the described category are excluded. [C1]

Do meal vouchers count like a cash meal allowance?

MPFA lists meal vouchers as an excluded non-monetary benefit; check a cash payment separately. [C1]

Can a monthly bonus increase mandatory contributions without limit?

No. The published monthly maximum mandatory contribution is HK$1,500 for each side. [C1]

Can a vague payslip label decide an expatriate employee’s allowance?

Use the actual arrangement and MPFA’s categories; ask payroll for clarification rather than guessing from the label. [C1]

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General information, not advice.