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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《強制性公積金計劃條例》,哪一類強積金計劃的成員資格僅限於受僱於同一名僱主,或受僱於該僱主之有聯繫公司的有關僱員?

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2. 根據《強制性公積金計劃條例》,當僱主須向僱員支付《僱傭條例》下的長期服務金或遣散費時,下列哪一項權益可用作抵銷相關款項?

multiple_choice

3. 根據《強制性公積金計劃條例》,計劃成員在特定情況下可以「小額結餘」為理由申請提早提取其強積金帳戶內的累算權益。若要符合此項申請資格,該成員在所有強積金計劃中的累算權益總額不得超過多少港幣?

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4. 在行使強積金「僱員自選安排」(俗稱「強積金半自由行」)以轉移累算權益時,僱員最應考慮以下哪項或哪些關鍵因素?

multiple_choice

5. 根據《強制性公積金計劃條例》,若僱主未能準時為其僱員繳納強積金供款,以下哪些描述是正確的? (i) 受託人在發現僱主拖欠供款後,會向其發出催繳通知,要求在指定的結算期內清付欠款 (ii) 積金局會對所有拖欠供款自動徵收相當於欠款金額 100% 的附加費 (iii) 積金局有權向拖欠供款的僱主發出「拖欠強制性供款及附加費通知書」 (iv) 若僱主在結算期後仍未繳付欠款,受託人必須將有關拖欠個案通知積金局

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6. 根據《強積金中介人操守要求指引》,註冊中介人在邀請或建議客戶考慮將累算權益從保證基金轉出至另一個強積金計劃時,必須履行下列哪些程序? (i) 對整個銷售或解釋過程進行音頻錄音 (ii) 建議客戶在作出轉出決定前,應先查閱原計劃的要約文件或向其核准受託人查詢保證細節 (iii) 警告客戶從保證基金轉出累算權益,可能會因未能符合特定保證條件而導致喪失全部或部分保證權益 (iv) 將向客戶作出的相關警告及建議記錄在案,並要求客戶簽署以確認已獲悉上述內容

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7. 某成分基金把大部分資產投入一個 APIF。評估成員最終承受的風險時,哪項做法最恰當?

multiple_choice

8. 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

9. 根據《強制性公積金計劃條例》,關於自僱人士的定義及供款責任,下列哪些陳述正確? (i) 一般而言,獨資經營者及合夥人屬自僱人士 (ii) 強制性供款一般按有關入息的5%計算,但受最低及最高有關入息水平規限 (iii) 自僱人士為自己工作,並非以僱員身分受聘 (iv) 自僱人士的供款亦受法定最低及最高有關入息水平規限

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10. 強積金行業計劃涵蓋建造業及飲食業。下列哪些人士的工作屬於這兩個受涵蓋行業? (i) 涼茶店店員 (ii) 私人學校代課教師 (iii) 持有水務署水喉匠牌照並在建築地盤受僱的水喉匠 (iv) 地產代理公司外勤經紀

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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
根據現行法規,強制性公積金計劃管理局(積金局)在規管強積金中介人時,主要採取下列哪一種模式?
A完全自我規管模式
B由積金局單一直接規管模式
C與其他三家金融監管機構分工合作的法定規管模式
D以市場競爭為基礎的非干預模式
2
根據強積金法例,若一名僱員在離職後,未能在受託人接獲僱主通知其離職後的 30 日內,向受託人發出有關轉移其累算權益的選擇指示,則受託人必須採取下列哪項行動?
A立即將該筆累算權益轉移至由積金局指定的「預設投資策略」帳戶
B以書面通知該僱員其可享有的各項轉移選擇,以及若未能在訂明時限內行使選擇的後果
C將該筆累算權益以現金支票形式退還給前僱主處理
D在不通知僱員的情況下,自動將權益轉移至另一受託人的個人帳戶
3
根據《強制性公積金計劃條例》及相關規例,所有強積金計劃受託人在管理計劃時,必須遵守下列哪項包含法律約束條文的文件?
A保管協議 (Custodial Agreement)
B計劃的推廣宣傳單張 (Marketing Leaflet)
C《保險業條例》
D信託契據 (Trust Deed)
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