The Mandatory Provident Fund

Member protection and liabilities

If an employee suffers losses from his/her account due to misfeasance or illegal conduct of any person responsible for the administration of the relevant MPF scheme, he/she may seek compensation from a compensation fund.

An employer who without a reasonable excuse fails to enrol his employees in an MPF scheme is liable to a maximum fine of HK$350,000 and three years’ imprisonment. An employer who without a reasonable excuse fails to contribute to an MPF scheme is liable to a maximum fine of HK$100,000 and six months’ imprisonment on the first occasion, and a fine of HK$200,000 and 12 months’ imprisonment on any occasion thereafter.  
(Section 43B Mandatory Provident Fund Ordinance (Cap. 485).

Employers who have been found in breach of the legislative requirements are also recorded in the Non-Compliant Employer and Officer Records,which are open to all members of the public. The records can be found on the MPFA website.