Yes. The final decision on choosing which MPF scheme rests with employers. However, you are encouraged to consult your employees when selecting an MPF scheme for them. You can also join more than one MPF scheme so that your employees can choose the scheme and fund that best suits their needs.

Except for exempt persons, you should enroll full-time and part-time employees aged 18 to 64 in an MPF scheme within the first 60 days of employment. However, the 60-day employment rule does not apply to casual employees employed in the construction and catering industries.

Please ensure that the employee provides the following information in the enrolment form:
- Full name of employee;
- HKID number;
- date of birth;
- contact information (address and telephone number);
- choice of MPF funds, if any;
- tax residency self-certification (i.e. declaration on whether the employee is a tax resident outside Hong Kong); and
- employee’s signature.
If employees fail to provide tax residency self-certification, their trustee will not be able to complete the account opening procedures.

Within 10 days after the last day of the calendar month in which the employee terminated employment, you must notify your MPF scheme trustee through a written notice or the remittance statement, stating the date on which the employment ceased. If you are an employer in the construction or catering industries and have enrolled your casual employees into an Industry Scheme, the above procedures of notifying the trustee are not required.

Employers should allow sufficient mailing time to ensure that payment cheques and remittance statements are delivered to the trustee on or before the contribution day. Please note that the postmark date on the envelope will not be considered the date of payment.

Employees who provide domestic services in the employer's residence are exempt persons and are not required to join an MPF scheme.

If the student has reached age 18 and is employed as a regular employee for a continuous period of not less than 60 days, the relevant organization is required to enrol the student into an MPF scheme within the first 60 days of employment. (If the student is under 18 years old or an exempt person, the relevant organization does not need to enrol the student in an MPF scheme.) However, the above 60-day employment rule does not apply to students employed as casual employees in the construction or catering industries. Employers of these two industries are required to enrol the students in an MPF Industry Scheme or Master Trust Scheme and make contributions.

Employers who fail to make mandatory contributions for employees on time are liable to a surcharge calculated at 5% of the amount of default contributions. The surcharge is fully vested in the employees’ MPF accounts. Employers should contact the trustee to enquire about the amount of surcharge and settle the default contributions and surcharge together as soon as possible, without waiting for the payment notice issued by MPFA.
In addition, a financial penalty of $5,000 or 10% of the default contributions (whichever is greater) may be imposed on defaulting employers. Prosecution may also be initiated against defaulting employers, with a maximum penalty of four years’ imprisonment and a fine of $450,000.

The offsetting of MPF is the arrangement of offsetting LSP/SP with MPF contributions. Employers can offset the LSP/SP payable to their employees under the Employment Ordinance against the employer’s mandatory and voluntary contributions.

Yes. MPF derived from employers' contributions, including both mandatory and voluntary contributions made by employers for employees, can be used to offset LSP/SP.