Employee and Employer

Employees and employers who are covered by the MPF System are each required to make regular mandatory contributions calculated at 5% of the employee’s relevant income to an MPF scheme, subject to the minimum and maximum relevant income levels. For a monthly-paid employee, the minimum and maximum relevant income levels are $7,100 and $30,000 respectively.

Both employees and employers are free to make voluntary contributions in addition to mandatory contributions.

Self-employed Person

Self-employed persons who are covered by the MPF System must make regular mandatory contributions calculated at 5% of their relevant income to an MPF scheme, subject to the minimum and maximum relevant income levels. They can opt to make mandatory contributions on a monthly or yearly basis on or before the contribution day. The minimum and maximum relevant income levels are $7,100 per month (or $85,200 per year) and $30,000 per month (or $360,000 per year) respectively.

Self-employed persons are free to make voluntary contributions on top of their mandatory contributions.
 
Source:
http://www.mpfa.org.hk/eng/mpf_system/system_features/contributions/index.jsp

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