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News: On 10 July 2017, it was the first time that a company director was sentenced to imprisonment for defaulting on MPF contributions and breaching the MPFSO

Any employer who, without reasonable excuse, fails to pay timely mandatory contributions commits an offence. Difficulties for an accused in complying with the law are not a reasonable excuse. [Annotated Ordinances of Hong Kong, Mandatory Provident Fund Schemes Ordinance (Cap 485) para 7AD.03]. Also, see Hong Kong Employment Law Manual, Part J on Employer's duty under Mandatory Provident Fund Schemes.

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