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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.

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Practice Questions (10)

Questions from the same category. Reveal results after answering.

1. 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?

multiple_choice

2. 根據強積金法例及《註冊中介人操守要求指引》,在進行受規管活動時,下列哪一組配對正確地描述了層級合規責任——即前者須遵守後者就管控、程序及操守標準所訂定的內部規定?

multiple_choice

3. 在規管強積金中介人的法律架構下,強制性公積金計劃管理局(積金局)採取了下列哪一種監管方法?

multiple_choice

4. 下列哪些是核准匯集投資基金(APIF)可採用的法律成立形式? (I) 單位信託 (II) 保險單 (III) 股票基金 (IV) 債券組合

multiple_choice

5. 根據《強制性公積金計劃條例》,若一名受僱計劃成員的每月有關入息為港幣2,000元,關於其「自願性供款」的安排,下列哪項敘述是正確的?

multiple_choice

6. 根據香港強制性公積金(MPF)制度的現行規定,若一名一般僱員的有關入息為每月 $3,600,則該僱主及該僱員每月的強制性供款額分別應為多少?

multiple_choice

7. 在強積金制度下,若一名從事建築業或飲食業的「日薪臨時僱員」已參加行業計劃,其強制性供款額應如何釐定?

multiple_choice

8. 根據《強制性公積金計劃條例》,下列哪些準則適用於強積金計劃下「僱員」一詞的法定定義? (i) 受聘於僱主的人士 (ii) 受香港《僱傭條例》保障的人士 (iii) 替他人工作(不論是否獲得薪酬)的人士 (iv) 受僱傭合約(不論是書面或口頭合約,亦不論是明示或暗示的合約)約束的人士

multiple_choice

9. 一名居住於香港的自僱人士,其僱用的下列哪些人員必須依法參加強積金(MPF)計劃? (i) 每日從深圳往返香港工作的家庭傭人 (ii) 在香港與僱主同住並提供家務服務的家庭傭人 (iii) 主要在香港辦公室工作的私人秘書 (iv) 在香港僱用並主要在香港駕駛的私人司機

multiple_choice

10. 根據《強制性公積金計劃條例》,公眾若欲查閱強積金中介人登記冊,以核實某中介人的註冊狀況及相關資料,可以透過下列哪些途徑進行? (i) 瀏覽強制性公積金計劃管理局(積金局)的官方網頁 (ii) 親臨積金局的辦事處查閱電子登記冊 (iii) 致電積金局的熱線電話進行查詢

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
根據《強制性公積金計劃(一般)規例》,下列哪一項不符合核准匯集投資基金(APIF)的法定形式?
A認可互惠基金
B由獲授權保險人發出的保險單
C認可單位信託
D受外地法律管限但未經積金局核准的投資基金
2
一名一般按月支薪的強積金僱員於11月20日離職。假設12月10日不是星期六、公眾假期或其他須延展供款日的日子,僱主應如何提交離職通知?
A僱主於12月10日或之前透過積金易平台提交離職日期及供款資料
B僱主只須電話通知受託人,年底才補交離職及供款資料
C離職僱員須在離職後7天自行向受託人申報,僱主毋須處理
D月中離職的僱員不須作當月供款,僱主只須停止其帳戶
3
根據香港現行稅務條例及強積金制度,政府為鼓勵僱主履行退休保障責任,提供了相關的稅務優惠。下列關於僱主為其僱員向強積金計劃(或其他認可職業退休計劃)作出供款時的利得稅扣稅安排,哪項描述最為準確?
A僱主所有的強制性及自願性供款均可全數獲得免稅,且不設上限
B僱主可就強積金及其他註冊退休計劃的定期供款申請扣稅,上限為僱員總薪酬的 15%
C扣稅額僅限於強制性供款部分,且每名僱員每年的扣稅上限為 $18,000
D僱主的所有供款均屬於經營開支,必須全額繳納利得稅,不得申請任何稅務扣除
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