2. Is there any limit on deductions for MPF contributions made by employers for their employees?

2. Is there any limit on deductions for MPF contributions made by employers for their employees?

Regular/monthly contributions (whether mandatory or voluntary) made to a MPF scheme by persons as employers for their employees are allowable for deduction. The deduction, however, is limited to 15% of the total remuneration of employees for the period to which the payments relate.