Employer has to contribute 5% for employee start from first day of employment.；Employee has to contribute 5% of his salary after commencing employment for 30 days by deducting from his salary.
(Employee does not need to contribute for that month, if the first month after 30 days employment is not a full month. Nevertheless, employer is obligated to contribute for employee starting from the first day of employment.

Maximum mandatory amount for both employer and employee: HK$18,000 / yr or HK$1,500 / mth.

Examples：

1. Early retirement after 60-year-old；
2. Leaving Hong Kong permanently；
3. Totally loss of working capacities；
4. Passing away (Take-out by relatives)；or
5. Total contributions are HK$5,000 ，and not contributed for the past 12 months.
   

1. Reaching 64 year-old at 1 December of current year；
2. Domestic helpers；
3. Civil service who are entitled to enjoy Gov't retirement fund；
4. Foreigner who works in Hong Kong for less than 12 months or already joining retirement scheme overseas;
5. Being employed for less than 60 days；
6. Already joined a another scheme under the "Occupational retirement Scheme Ordinance";
7. Self-employed hawkers.