現時，僱主如沒有準時經「積金易」平台正確繳付強制性供款，需要額外繳交 5% 附加費，積金局會視情況，向違例僱主額外徵收罰款或展開法律程序。但無論拖欠多久，現時附加費都劃一為 5%。
為加強打擊惡意欠款，政府與積金局正式向立法會提出修例，擬於本年第四季提交草案，實施「兩級制罰則」：
「若拖欠供款超過 120天，僱主除 5% 附加費外，需額外再繳交 10% 附加費，相關附加費全數撥入受影響僱員的強積金帳戶」
💡如何避免被徵收附加費 (月薪僱員)
✅ 準時每月第 10 日前供款
✅ 確保供款金額正確
✅ 確保付款結算書資料齊備及正確
✅ 通知「積金易」平台個別僱員已離職
注意：
📌 遲交供款時主動交附加費
如僱主遲交供款，無須等待積金局發出附加費通知書，應盡快聯絡「積金易」平台補交供款，並一併繳交附加費，並且必須另外提交一份付款結算書，列明受影響僱員姓名、拖欠供款金額及附加費金額。
📌 準時供款但收到附加費通知書
如僱主已準時為每名僱員經「積金易」平台作出全數供款及提交資料準確的付款結算書；及/或根本無須為相關僱員作出供款，僱主可在附加費通知書發出日期後的14日內，按照「積金易」平台的《反對附加費表格》中的指示，向「積金易」平台提供所需資料和證明文件。
根據資料，積金局平均每月發出 3.1 萬張拖欠供款的通知書，14 日內繳清的只有 16%，約 50% 的違規僱主在供款日後約 4 個月內繳清。每年有約千多萬元供款及附加費，因涉及已清盤或破產的僱主等情況而未能追回。
Currently, employers who fail to pay mandatory contributions on time via “eMPF” must pay a flat 5% surcharge. Regardless of the delay, it remains 5%. The MPFA may also issue fines or take legal action.
To fight malicious defaults, the Government and MPFA proposed a bill for Q4 this year to launch a “two-tier penalty”:
“If defaults exceed 120 days, employers must pay an extra 10% surcharge on top of the 5% fee. All surcharges go fully into the affected employees’ MPF accounts.”
💡 How to Avoid Surcharges (Monthly-Paid Employees)
✅ Pay on or before the 10th of every month
✅ Ensure accurate contribution amounts
✅ Submit complete, correct remittance statements
✅ Report terminated employees to eMPF promptly
Notes:
📌 Pay Surcharges Proactively for Late Payments
Do not wait for an MPFA notice. Contact eMPF immediately to settle back-payments with the 5% surcharge. You must submit a remittance statement listing the affected employees, default amounts, and surcharges.
📌 What if You Receive a Notice by Mistake?
If you paid on time, submitted accurate data, or were exempt from contributing, you can object. Submit supporting documents via the eMPF “Objection to Surcharge Form” within 14 days of the notice date.
👉 https://portal.empf.org.hk/surcharge/employer/statements?lang=zh&_gl=1*6a8ycz*_gcl_au*MTk0Nzk0MDMwMS4xNzY2OTM1OTcy
Statistics show the MPFA issues 31,000 default notices monthly. Only 16% clear them within 14 days, while 50% settle within 4 months. Over HK$10M is lost yearly due to company liquidations or bankruptcies.
參考資料 Reference:
MPFA https://www.mpfa.org.hk/enforcement/enforcement-against-employers/enforcement-measures-and-penalties
MPFA https://www.mpfa.org.hk/mpfa/blog/20260329
HKSAR https://www.info.gov.hk/gia/general/202607/06/P2026070600425.htm