Can PRH applicants and family members deduct contribution to the Mandatory Provident Fund themselves when they report income?

PRH applicants and family members can deduct employees’ mandatory contribution to the Mandatory Provident Fund/ Recognised Occupational Retirement Schemes when reporting income (at the statutory rate of 5% of employees’ mandatory contribution and subject to a  ceiling at the current maximum employees’ monthly mandatory contribution at $1,500). The applicant should provide “Employer Certificate” completed by employer as supporting document of employees’ mandatory contribution. All contributions other than mandatory contributions are voluntary and thus are not waived.