MPF exam Key Features of the MPF System question: Lam drives a taxi

MPF examKey Features of the MPF System

Lam drives a taxi that he rents from its owner. Under the MPF System, Lam is usually regarded as:

A an exempt person
B a casual employee
C a self-employed person
D an employee of the taxi owner

Show the answer and explanation

Answer: C. a self-employed person

Answer: a self-employed person. Drivers of taxis, public light buses and vans who are not the owners are usually self-employed persons.Why not the others:• an exempt person: taxi drivers are not an exempt category.• a casual employee: casual employees exist only in catering and construction.• an employee of the taxi owner: a non-owner driver renting the taxi is usually self-employed, not the owner's employee.Watch out: Assuming the vehicle owner is the driver's employer.Rule: Taxi, minibus and van drivers who are not owners are usually self-employed.Source: MPF Study Notes, Tenth Edition (June 2026), Appendix II (4); as at 31 Oct 2026

Common mistake

Assuming the vehicle owner is the driver's employer.

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Original study material written to the public MPF exam syllabus. Independent, not endorsed by the MPFA or any examination provider. Verify figures and rules against current guidance before relying on them.