中等bafs-u05-d03
In Hong Kong, an employer's MPF contributions are best classified as:
A. Part of staff cost, within the employer's compensation package✓ 答案
B. Optional tips paid to staff
C. A dividend paid to shareholders
D. A loan repayable by the employee
解說
Employer MPF contributions form part of the cost of employing staff alongside wages and other benefits. The exact statutory percentages change over time and should be read from the latest scheme documents rather than quoted from memory.