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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. 強積金中介人在向客戶解釋強積金(MPF)計劃與職業退休(ORSO)計劃的區別時,可根據以下哪些特點識別某項計劃屬於強積金計劃? (i) 僱主的強制性供款必須即時且 100% 歸屬於成員 (ii) 計劃受《強制性公積金計劃條例》(香港法例第 485 章)管限 (iii) 計劃必須採用界定供款(Defined Contribution)形式運作 (iv) 計劃必須以信託形式設立,並由核准受託人管理

multiple_choice

2. 根據《強制性公積金計劃條例》及相關指引,強制性公積金計劃管理局(積金局)對受託人進行持續監管時,通常採取多項措施以確保計劃成員的利益得到保障。下列哪一項「不屬於」積金局對受託人的常規監管手段?

multiple_choice

3. 根據《強制性公積金計劃(一般)規例》,銀行存款是強積金基金成分中准許的投資項目,但須遵守相關的數額限制。在存放該等款項時,受託人必須將其存放於:

multiple_choice

4. 根據《強制性公積金計劃條例》,關於自僱人士的強積金安排,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) 法定最低及最高有關入息水平同樣適用於自僱人士

multiple_choice

5. 一名僱員在符合《僱傭條例》的情況下離職,依法有權獲得港幣 100,000 元的長期服務金。該僱員的強積金帳戶內共有港幣 220,000 元的累算權益,其中: (i) 港幣 110,000 元源自僱主自願性供款及其投資回報; (ii) 港幣 110,000 元源自僱員強制性供款及其投資回報。 根據取消對沖安排(2025 年 5 月 1 日生效),僱主最多可從該強積金帳戶中提取多少金額,以抵銷其須支付的長期服務金?

multiple_choice

6. 根據《強制性公積金計劃條例》,在計算僱員的強制性供款時,「有關入息」(Relevant Income) 通常包括下列哪些項目? (i) 基本薪金及加班費 (ii) 僱主支付的佣金及由僱主收取後分發的小費 (iii) 房屋津貼或其他現金津貼 (iv) 遣散費或長期服務金

multiple_choice

7. 強積金制度設有多層保障措施,統稱為「安全網」。下列哪些屬於這套安全網的組成部分? (i) 核准受託人須符合嚴格的核准及持續監管要求 (ii) 核准受託人須就註冊計劃安排足夠的專業彌償保險 (iii) 設有補償基金,在法定條件下處理因失當行為或違法行為造成的合資格損失 (iv) 計劃資產須與受託人的自有資產分隔並由獨立保管人保管

multiple_choice

8. 根據香港《強制性公積金計劃條例》,當僱員離職而僱主須支付長期服務金或遣散費時,下列哪項關於僱主供款部分的權益處理方式是正確的?

multiple_choice

9. 根據《強制性公積金計劃條例》,關於「拖欠供款」的定義,下列哪項描述最為準確?

multiple_choice

10. 根據強積金條例,哪一類強積金計劃是專為僱員流動性高、且通常按日僱用或短期僱用的特定行業而設立的?

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
根據香港《強制性公積金計劃條例》及相關規例,若強積金計劃由個人受託人管理,該受託人必須向強積金管理局提供履行職能擔保。該擔保金額須相等於計劃淨資產值的 10%,但設有法定的最高上限,該上限金額為:
A港幣 500 萬元
B港幣 200 萬元
C港幣 1,000 萬元
D港幣 2,000 萬元
2
根據《強制性公積金計劃條例》及相關規例,對強積金投資產品所施加的投資限制和規定,旨在於以下哪兩者之間取得平衡? (i) 確保計劃資產獲得充分保障 (ii) 賦予投資經理合理程度的彈性以作出投資決定
A(i) 及 (ii)
B只有 (i)
C只有 (ii)
D(i) 以及賦予計劃成員完全的投資自主權
3
根據《強制性公積金計劃條例》,強積金計劃必須以信託形式設立。請問規範強積金計劃的設立、管理及運作,並界定受託人與計劃成員權責的核心法律文件稱為什麼?
A信託條文
B信託規管條文
C信託契據
D信託聲明書
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