公司租屋是否要計入MPF

To prevent employers from evading their responsibilities to pay MPF contributions or reducing the amount of MPF contributions payable by deliberately labelling a portion of the salary of their employees as housing allowance, the Legislative Council at its third reading on 9 January 2008 passed the legislative amendment to remove the special treatment on excluding housing allowance and other housing benefit from the definition of “relevant income”.
The housing allowance has to be included in MPF. It is not of a tax issue.
http://www.mpfa.org.hk/tc_chi/quicklinks/quicklinks_pub/quicklinks_pub_leaf.html

最近MPF修改了法例，房屋津貼也要計落薪金，因要防止公司用房屋津貼來減少供款，所以用房屋津貼已經行不通了，公司租屋是否指租給董事住，如果是的話不用供ＭＰＦ的，希望幫到你