The Legislative Council has passed the amendment of minimum level of relevant income for Mandatory Provident Fund (MPF) contributions.  The minimum level of relevant income has been increased to $7,100, effective 1 November 2013, from the original level of $6,500.  For the contribution periods (wage periods in general) starting on or after the effective date, employees with a monthly relevant income less than $7,100 are not required to make the employee's part of contribution, but their employers have to make the employer's part of contribution.  Self-employed persons with relevant income less than $7,100 monthly or $85,200 yearly do not have to make contributions.

Please refer to below link for detailed information:

http://www.mpfa.org.hk/eng/mpf_system/system_features/contributions/index.jsp