│HST-4-005│

Hospitality Human Resource Management

│ Revision│

Past Exam Paper Practices on

employer/employee MPF
contributions
© Vocational Training Council, Hong Kong. 1
 HST-4-004 Hospitality Human Resource Operations

List of Past Exam Paper Questions with

MPF contributions’ calculations
from AY1415.

 AY1415 Sem 1, 7th January 2015, Question 7

 AY1415 Sem 2, 7th May 2015, Question 6c)

 AY1516 Sem 2, 7th May 2016, Question 5

 AY1617 Sem 1, 4th January 2017, Question 7
© Vocational Training Council, Hong Kong. 2
AY1415 Sem 1 Exam Paper Q7 (Exam date: 7th January 2015) HST-4-004 Hospitality Human Resource Operations

Employee’s Monthly Employer’s Employee’s

Month/Year Monthly MPF Monthly MPF
Relevant Income Contributions Contributions

March 2014 Basic Salary HK$4,999 x (31- 1)  31 NIL because of the

= HK$4,837.74 HK$8,107.74 x 5% first 30 days of
employment and
Commission 3% x HK$109,000
Total: HK$405.39 employee entitled
Total: HK$3,270.-
a contribution
Total HK$8,107.74 holiday.

April 2014 Basic Salary HK$4,999.- HK$36,398 x 5% HK$36,398 x 5%

= HK$1,819.90. = HK$1,819.90.
Commission 3% x HK$380,000 Only need to Only need to
Total: HK$11,400.- contribute contribute
HK$1,250 HK$1,250
Quarterly HK$19, 999.- Because the Because the
Bonus relevant income relevant income
reached the reached the
Total HK$36,398.-
maximum of maximum of
HK$25,000. HK$25,000.
May 2014 Basic Salary HK$4,999.-
HK$7,039.- x 5% NIL
Commission 3% x HK$68,000 = Total: HK$351.95. because of
HK$2,040.- relevant income
HK$7,039.-
© Vocational Training Council, Hong Kong. below HK$7,100.-
3
Total
AY1415 SemEmployee’s
1 Exam Paper (Exam date:
Monthly 7th January
Employer’s 2015)
Employee’s HST-4-004 Hospitality Human Resource Operations
Month/Year Monthly MPF Monthly MPF
Relevant Income Contributions Contributions
June 2014 Basic Salary HK$4,999.- HK$25,339.- x 5% HK$25,339.- x 5%
Total: Total:
Commission 3% x HK$678,000 HK$1,266.95 HK$1,266.95
Total: HK$20,340.-
Total HK$25,339.- (*legislation amended  maximum
relevant income raised to HK$30,000.-)
July 2014 Basic Salary HK$4,999.- HK$31,798.- x 5% HK$31,798.- x 5%
= HK$1,589.90 = HK$1,589.90
Commission 3% x HK$560,000 = Only need to Only need to
HK$16,800 contribute contribute
Quarterly HK$9,999.- HK$1,500 due to HK$1,500 due to
bonus the maximum of the maximum of
HK$31,789.- HK$30,000 HK$30,000
Total relevant income relevant income
reached reached
August 2014 NIL because of one month no-pay sick NIL NIL
leave taken. because of no because of no
income income
September Basic Salary: HK$4,999.- NIL NIL
because employee because
2014 Commission 3% x HK$460,000
Total: HK$13,800.- reached 65 and employee reached
did not need to 65 and did not
Leave pay HK$999.-
enroll in MPF need to enroll in
Total HK$19,798.-
© Vocational Training Council, Hong Kong.
scheme 4
MPF scheme
AY1516 Sem 2 Exam Paper Q5 (Exam date: 7th May 2016) HST-4-004 Hospitality Human Resource Operations

Employee’s Monthly Employer’s Employee’s

Month/Year Monthly MPF Monthly MPF
Relevant Income Contributions Contributions
November Basic Salary HK$4,499 x [(30- 4)  30] NIL
2015 Total: HK$3,899.1.- HK$5,349.1 x 5% because of the first
Total: HK$267.45.- 30 days of
Commission 2.5% x HK$58,000 employment and
Total: HK$1,450.- employee entitled a
HK$5,349.1.- contribution holiday.
Total
December Basic Salary HK$4,499.- NIL
2015 HK$6,889.- x 5% because of the
Commission 2.5% x HK$95,600
Total: HK$344.45.- following
Total: HK$2,390.-
incomplete wage
Total HK$6,889.-
period after the
first 30 days of
employment.
January 2016 Basic Salary HK$4,499.- HK$35,891.5 x 5% HK$35,891.5 x 5%
Total: HK$1,794.58 Total: HK$1,794.58
Commission 2.5% x HK$255,700
Total: HK$6,392.5.- Only need to Only need to
contribute contribute
Achievement HK$25,000.- HK$1,500 due to HK$1,500 due to
Bonus the maximum of the maximum of
Total HK$35,891.5.- HK$30,000 HK$30,000
© Vocational Training Council, Hong Kong. relevant income relevant income
5
reached reached
AY1516 Sem 2 Exam Paper Q5 (Exam date: 7th May 2016) HST-4-004 Hospitality Human Resource Operations

Employee’s Monthly Employer’s Employee’s

Month/Year Monthly MPF Monthly MPF
Relevant Income Contributions Contributions

February NIL because of one month no-pay NIL NIL

2016 sick leave taken. because of no because of no
income income

March 2016 Basic Salary: HK$4,499.- NIL NIL

because because
Commission 2.5% x HK$65,000 employee employee
Total: HK$1,625.- reached 65 and reached 65 and
Leave pay HK$820.- did not need to did not need to
enroll in MPF enroll in MPF
Total HK$6,944.- scheme scheme

© Vocational Training Council, Hong Kong. 6