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Can PRH applicants and family members deduct contribution to the Mandatory Provident Fund themselves when they report income?

Hong Kong Housing Authority & Housing Department

PRH applicants and family members can deduct employees’ mandatory contribution to the Mandatory Provident Fund/ Recognised Occupational Retirement Schemes when reporting income (at the statutory rate of 5% of employees’ mandatory contribution and subject to a  ceiling at the current maximum employees’ monthly mandatory contribution at $1,500). The applicant should provide “Employer Certificate” completed by employer as supporting document of employees’ mandatory contribution. All contributions other than mandatory contributions are voluntary and thus are not waived.

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Last update: 8 May 2017
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