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MPFE Guide: Study Materials, Contributions and Original Practice

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MPFE Guide: Study Materials, Contributions and Original Practice

MPFE preparation is not just memorising percentages. You need to identify who must contribute, which income counts, and the period and exceptions involved. This guide joins exam preparation, official study-material versions and contribution calculations into one revision route.

Try an original question and its explanations →

Know the format before planning revision

MPFE has 80 questions in two hours. Questions are bilingual, and the pass mark is 70%, or at least 56 correct answers. This is not a prediction of an individual's chance of passing. Use practice errors to select the next topic rather than treating a website score as an examination result.

Match the materials to your examination date

Use the official PEAK examination and study-material links to confirm the applicable documents. PEAK identifies the June 2026 syllabus for examinations on or after 1 October 2026; the older 2017 syllabus is not applicable to those sessions. An undated file from a search result is a poor version check.

For each rule, note the person, trigger and exception. A contribution problem distinguishes employer from employee. A withdrawal problem distinguishes eligibility from the evidence needed. A table of numbers alone will not explain which condition makes a figure relevant.

Separate the two parties before calculating

The current minimum and maximum monthly relevant income levels for ordinary monthly paid employees are HK$7,100 and HK$30,000. Below the minimum, the employee makes no mandatory contribution, but the employer still pays 5% of relevant income. Above the maximum, each ordinarily contributes HK$1,500. Other pay periods and employment categories need their own rules.

Write separate lines for employee and employer. Establish each duty before calculating. Check monthly or non-monthly pay, any contribution holiday, and whether the question gives relevant income or only basic salary. This helps expose the mistake of applying one party's exemption to both.

Practise the same reasoning with a different scenario

The original website question below uses a full month after the contribution holiday so you can focus on the two parties' duties. After checking, explain why each competing option fails. Then vary income, employment status or the contribution period. Return to the MPFA contribution guidance when a condition is unclear.

For ongoing practice, download the MPFE app free to try topic questions, explanations and wrong-answer review. Choose Pro as needed; its access period and price are shown in the purchase screen. Website examples and app records are separate. One example is not a full mock examination or pass assessment.

Confirm enrolment arrangements in the current PEAK handbook. Passing is one condition for intermediary registration, not registration itself. A new applicant must have passed the relevant exam within the year before registration, so plan both steps together.

Frequently asked questions

How many correct answers are needed for MPFE?
The exam has 80 questions in two hours, with a 70% pass mark: at least 56 correct answers. Questions are bilingual. This does not predict an individual's result.
Do both parties stop contributing below HK$7,100?
No. For an ordinary monthly paid employee below the minimum relevant income, the employee makes no mandatory contribution but the employer still pays 5% of relevant income. Check other employment types and contribution holidays separately.
Can I sell MPF products immediately after passing?
Passing is one registration condition. Other MPFA requirements and registration still apply. A new applicant must have passed the relevant examination within the year before registration.

TRY ONE ORIGINAL QUESTION

MPFE · Contributions below the minimum relevant income

A website introduction with no sign-in. Answer, read the reasoning and choose your next practice. One question cannot assess the whole paper.

A non-exempt, monthly paid regular employee is aged 35 and has completed the employee contribution holiday. Relevant income for the full month is HK$6,000. Under the current ordinary rules, what are the employee's and employer's mandatory contributions respectively?

Next, practise the reasoning behind your mistake

Identify employee or employer, monthly or non-monthly pay, relevant income and any contribution holiday. Use the app for other income and employment scenarios and revisit your mistakes.

Download free to try. Check the app purchase screen for Pro content, duration and price. Website examples do not enter app records.

Download on the App StoreGet it on Google Play

Practice Questions (10)

Questions from the same category. Reveal results after answering.

1. 根據強積金法例,關於核准受託人須為註冊計劃安排的專業彌償保險,下列哪項最準確?

multiple_choice

2. 一名按季支薪的有關僱員於 4 月 1 日正式入職,根據《強制性公積金計劃條例》,以下哪些關於該僱員參加強積金計劃及首次強制性供款的陳述是正確的? (i) 僱主最遲必須於 5 月 30 日或以前為該僱員辦理登記參加強積金計劃 (ii) 僱主必須負擔由 4 月 1 日起計的僱主部分強制性供款 (iii) 僱員必須負擔由 4 月 1 日起計的僱員部分強制性供款 (iv) 僱主必須於 7 月 10 日或以前為該僱員繳交首次強制性供款

multiple_choice

3. 在強積金制度下,關於「信託」(Trust) 概念的法律特點,下列哪些敘述是正確的? (i) 受託人是信託財產的名義或註冊持有人 (ii) 受託人同時也是信託財產的實益擁有人 (iii) 受益人有權享有信託財產所產生的所有收益 (iv) 受託人的所有職責與權力均在信託契據中清楚訂明

multiple_choice

4. 若某項職業退休計劃(ORSO)面臨清盤,並擬由強積金(MPF)計劃取代,根據相關法例規定,該計劃的僱主除了必須將此安排告知每名計劃成員外,還必須正式通知下列哪一個機構?

multiple_choice

5. 在強積金制度的規管架構下,證券及期貨事務監察委員會(證監會)承擔多項重要職能。以下哪項「不屬於」證監會的職能範圍?

multiple_choice

6. 根據《強制性公積金計劃條例》及相關規例,下列哪一項不屬於管限強積金計劃資產投資的一般目的?

multiple_choice

7. 一名以月薪計酬的僱員於 2005 年 7 月 28 日正式入職。根據《強制性公積金計劃條例》中有關「免供款期」及「供款結算日」的規定,該僱員的僱主應為何時為其支付首期強制性供款的最後限期(即首個供款日)? (註:假設該僱員所屬計劃的供款結算日為每月第 10 日,且 2005 年 10 月 10 日為工作日)

multiple_choice

8. 根據《強制性公積金計劃條例》及相關規例,有關僱主向積金易平台提交「付款結算書」的陳述,下列哪項是正確的?

multiple_choice

9. 根據香港目前的監管架構,若某人士欲從事與強積金計劃相關的受規管活動,且該活動涉及《證券及期貨條例》下的受規管業務,則該人士須向證券及期貨事務監察委員會(證監會)申請牌照。下列哪一項屬於證監會負責發牌及規管的對象?

multiple_choice

10. 根據強積金制度的設計框架,下列哪些項屬於該制度的核心特點? (i) 就業為本 (ii) 具備足額資金 (iii) 由私營機構管理 (iv) 屬於界定利益計劃類型

multiple_choice

Practice Questions

From: MPFE 強積金中介人資格考試題庫|一次過合格懶人包

View full quiz bank
1
自2025年5月1日取消強積金『對沖』安排後,下列哪項說法正確?
A僱主強制性供款可繼續抵銷所有服務年期的遣散費或長期服務金
B僱主自願性供款仍可按法例抵銷;僱主強制性供款不可抵銷轉制日後服務年期的遣散費或長期服務金,而轉制日前部分受過渡安排規管
C取消對沖後,任何僱主供款在任何情況下都不可用作抵銷
D僱員自己的強制性供款可用作抵銷僱主須付的遣散費
2
根據積金局發出的《註冊中介人操守要求指引》,註冊中介人在進行規管活動時,必須秉持誠實、公平、持正並符合客戶最佳利益的原則。為落實上述準則,中介人在處理客戶表格時須遵守以下哪些規定? (i) 確保在要求客戶簽署任何表格前,已填妥表格上的所有要項 (ii) 在合理可行範圍內,盡快將已填妥並簽署的表格副本交予客戶 (iii) 確保所有由客戶簽署的表格副本,由主事中介人保存最少七年 (iv) 若以電子形式儲存紀錄,必須確保前線監督可隨時取覽所有客戶簽署的表格
A只有 (i) 及 (ii)
B只有 (i)、(ii) 及 (iii)
C只有 (ii) 及 (iii)
D(i)、(ii)、(iii) 及 (iv)
3
比較強積金計劃與職業退休計劃時,下列哪些特點只適用於強積金計劃? (i) 計劃必須受香港法律管限 (ii) 僱主的強制性供款必須即時100%歸屬於成員 (iii) 除非獲豁免,否則僱主必須為合資格僱員安排參加強積金計劃 (iv) 計劃可以採用界定利益模式
A(i)、(ii)及(iv)
B(i)、(ii)及(iii)
C(i)、(iii)及(iv)
D(ii)、(iii)及(iv)
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