Insurance Intermediary

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《強制性公積金計劃條例》,下列哪些人士屬於強積金制度下的「獲豁免人士」? (i) 家務僱員 (ii) 受僱於一般零售攤檔的持牌小販 (iii) 來港工作不超過 13 個月的海外人士 (iv) 駐港歐洲聯盟屬下歐洲委員會辦事處的僱員

multiple_choice

2. 在界定供款計劃中,哪個專業角色最直接負責就供款及投資回報推算退休利益,而不是選擇個別證券?

multiple_choice

3. 根據香港目前的《稅務條例》,僱員在計算薪俸稅時,就其向強積金計劃所作出的「強制性供款」可獲得的最高稅項扣除額(Tax Deduction)為多少?

multiple_choice

4. 根據《強制性公積金計劃條例》及相關規例,強積金計劃的投資經理必須是根據《證券及期貨條例》獲發牌或註冊以進行下列哪一類受規管活動的法團?

multiple_choice

5. 一名強積金計劃成員即將年滿 65 歲,目前尚未決定在達到該年齡後是繼續工作還是選擇退休。根據《強制性公積金計劃條例》的規定,下列哪些關於該成員年滿 65 歲後的描述是正確的? (i) 該成員年滿 65 歲後,無論是否繼續受僱,均無須再進行強制性供款 (ii) 該成員年滿 65 歲時,不論是否繼續工作,均有權提取其在強積金計劃內的累算權益 (iii) 若該成員在 65 歲後選擇繼續受僱,他與僱主仍可選擇向計劃支付供款,但該等供款將被視為自願性供款 (iv) 以上各項皆正確

multiple_choice

6. 根據香港《強制性公積金計劃條例》,關於「有關僱員」及其供款安排的描述,下列哪些是正確的? (i) 有關僱員通常按月支付其強制性供款 (ii) 一般而言,是指受僱不少於 60 日的僱員 (iii) 若有關僱員的月入超過 $30,000,其個人強制性供款上限為 $1,500 (iv) 若有關僱員的月入少於 $7,100,則僱員及僱主雙方均無須作出強制性供款

multiple_choice

7. 在強制性公積金(MPF)制度與職業退休計劃(ORSO)的銜接安排下,若某僱主營辦一個被稱為「增補」職業退休計劃(Top-up ORSO scheme)的安排,其主要特點為何?

multiple_choice

8. 在強制性公積金(MPF)制度下,僱主與僱員均須依法向計劃進行強制性供款。關於確保「僱員部分」的強制性供款能準時且足額支付予受託人的法律責任,下列哪項敘述最為正確?

multiple_choice

9. 一名海外人士持工作簽證來港,最初獲准留港 6 個月,其後獲延長逗留,使獲准留港總期間達 18 個月。假設他並非香港以外地方退休計劃的成員。下列哪些描述不正確? (i) 因最初期限少於 13 個月,即使延長後總期間達 18 個月,全期仍獲豁免 (ii) 最終總期間超過 13 個月,所以須由來港首天起追溯供款 (iii) 延長逗留一獲批准便立即失去豁免,而毋須等到首 13 個月完結 (iv) 他在首 13 個月獲豁免;由第 13 個月完結後翌日起不再獲豁免,僱主須在其後 60 日內安排參加強積金計劃

multiple_choice

10. 根據《強積金條例》及相關銜接安排,新的有資格僱員若選擇參加獲強積金豁免的職業退休註冊計劃(ORSO計劃),其累積的「最低強積金利益」(Minimum MPF Benefits, MMB)將受到特定限制。關於成員在離職或轉職時處理該筆利益的規定,下列哪項描述最為準確?

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
在職業退休計劃(ORSO計劃)與強積金(MPF)制度的銜接安排中,若僱主選擇以「增補」計劃(Augmented Scheme)的方式運作,下列哪項關於僱員參加計劃的安排是正確的?
A現有僱員及新入職僱員均須參加強積金計劃
B現有僱員留在原有的職業退休計劃,只有新入職僱員參加強積金計劃
C所有僱員均留在原有的職業退休計劃,不參加強積金計劃
D只有現有僱員可選擇參加強積金計劃,新入職僱員必須參加職業退休計劃
2
受託人把成分基金的日常證券選擇委託投資經理。哪項說法最恰當?
A成員自動成為投資經理僱員
B投資經理執行投資授權,但受託人仍須監察獲委任者及履行受信責任
C委託後受託人對計劃完全沒有責任
D投資經理可忽略基金投資政策
3
【第十版|適用於2026年10月1日或之後舉行的考試】ESG成分基金在年度評估中只聲稱「本基金十分環保」,沒有量度方法、實際比例、限制或與上期比較。哪項判斷最恰當?
A只要基金名稱有ESG便足夠
B口號可取代所有定期評估
C獲核准後便毋須再披露
D披露不足以符合第十版所述的加強及至少年度評估要求
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