An applicant should apply in the capacity of a company/ corporation/ organisation/ natural person and must fulfil all of the following criteria:

1. Is not an employer listed in Part I of the Exclusion List（see list）；
2. Must have participated in MPF Schemes on or before 31 December 2021;
3. Has not been involved in winding up, deregistration or striking off process or has not become dormant; and
4. Has fully settled all clawback/penalty of 2020 Employment Support Scheme (if any) on or before 10 May 2022.

1. Preparation before application:
   - Company supporting documents (e.g. Business Registration Certificate), please refer to the list of information required for application for employers
   - MPF Schemes Information (Applicable to applicants whose application for 2020 ESS had not been approved/not having applied for 2020 ESS)
   1. Names of MPF trustees
   2. Names of MPF schemes
   3. MPF scheme registration/participation numbers
   4. Documents clearly showing above three mentioned items
   - Respective subsidy headcount and salary figures according to the number of employees in May, June and July 2022
2. As 2020 ESS did not include casual employees of industry schemes (including those whose wages are paid on a daily basis), employer applicants of industry schemes can use the MPF scheme records in 2021 Q4 as reference month.
3. Subsidy to be received each month will be calculated based on the respective chosen subsidised headcount in May, June and July 2022, not the respective subsidised quota in the reference month. The chosen subsidised headcount should not exceed the subsidised quota cap in the reference month.
4. MPF contribution records for 2021 Q4 must be completed on or before 28 February 2022. Contributions for 2021 Q4 that were made on or after 1 March 2022 will not be taken into account in the calculation.
5. For an employer who had submitted a 2020 ESS application, if his/her company has undergone restructuring, spin-off or other changes during the period between the 2020 ESS and 2022 ESS which have affected the quantity, number and name of the MPF schemes/Certificate of Incorporation/Business Registration Certificate, he/she should approach the government-appointed agent early by sending an email to This email address is being protected from spambots. You need JavaScript enabled to view it. via the registered email address under the 2020 ESS to explain the employer’s situation. The employer should set out the name, the employer’s MPF Registration/Participation Number before and after re-structuring or spin-off of the organisation in the email with the relevant supporting documents. The government-appointed agent will advise the employer what to do after reviewing relevant information.
6. If an employer whose application had been approved in the 2020 ESS has switched to another MPF trustee, changed MPF scheme, or increased/decreased the number of accounts in the past year, relevant employers should declare ALL MPF schemes that are in force. They can submit relevant information when completing the online application form.

1. If applicants hire new employees during the subsidy period, they are required to open MPF employee accounts for the relevant employees in that month, provide wage for May, June and July 2022 information to MPF trustees and make contributions on or before the MPF contribution day as announced by the MPF Schemes Authority to prove that wages have been paid to the relevant employees for the month.
2. If applicants have hired employees aged 65 or above or casual employees (including those whose wages are paid on a daily basis), they are also required to report on or before the MPF contribution day the monthly wage of employees aged 65 or above and casual employees, and to make MPF contributions for the casual employees.
3. If the applicant's MPF contribution period is not a complete calendar month, or if the employer is making contributions more/ less than once every month, please click here for the Illustrative Example on Calculating Monthly Wage.

Applicants should note that if they declare as "Half subsidy quota" and "Elderly subsidy quota" at the time of application, but the wages of employees in May, June and July 2022 are less than $4,000, they will be defined as could not fully fulfil the conditions of "Half subsidy headcount" and "Elderly subsidy headcount. Apart from returning the relevant subsidy amount, they are also required to pay a penalty equivalent to 10% of the subsidy amount to be returned.