Some Definitions

Relevant Employee

A relevant employee means an employee aged 18 to aged below 65. A relevant employee may be a regular employee or a casual employee.

Regular Employee

A regular employee refers to any full-time and part-time worker who is aged 18 to aged below 65 employed under an employment contract for a continuous period of not less than 60 days.

Casual Employee

A casual employee is an employee aged 18 to aged below 65 working in the construction or catering industries under an employment contract of less than 60 days. Industry Schemes of the MPF System are established specially for employees in the two industries. More information on Industry Schemes can be found here.

Employer

An employer means a person who has entered into a contract of employment to employ another person as his or her employee.

Self-Employed Person (SEP)

A self-employed person is a person aged 18 to aged below 65 whose income is derived from the production of goods or services in Hong Kong, or from trading in goods or services in or from Hong Kong. To put it simply, a self-employed person is one that works for himself or herself and is not employed as an employee.

Essentially, if you are a sole proprietor, or partner of a partnership type business, you will be regarded as a self-employed person covered by the MPF System.