From 1 January 2020, employers are required to contribute mainland social insurance (all five categories) for Hong Kong, Macao and Taiwan (‘HMT’) employees under what are known as the Interim Measures. The social insurance application and contribution procedures for HMT employees are the same as those for mainland employees.

However, if HMT employees have already participated in the local HMT social insurance scheme and can provide relevant certificates to demonstrate this, the employer should only contribute medical, maternity and work injury insurance for these employees on the mainland.