Contributions other than regular contributions to a mpf scheme are allowable at an even rate over five years commencing in the year of payment 雇主就强积金计划定期供款以外支付的款项亦可扣税，方法是由付款的年度起，分五年平均扣除。
2.
Initial or special contributions by employer to the mpf scheme are deductible under profits tax at an even rate over 5 years commencing in the year of payment 雇主的首次或特别整笔支付予强积金计划的供款，准予在五年内平均分摊，在计算其利得税评税时扣除。
3.
Initial or special contributions by employer to the mpf scheme are deductible under profits tax at an even rate over 5 years commencing in the year of payment . regular and voluntary contributions made by the employer for its employees 雇主的首次或特别整笔支付予强积金计划的供款，准予在五年内平均分摊，在计算其利得税评税时扣除。
