There are no specific exceptions within Hong Kong's Mandatory Provident Fund regulations that permit part-time work when claiming early withdrawal at age 60 [1]. The law requires a statutory declaration confirming you have ceased all employment and self-employment globally, and part-time work in another country still counts as active employment, disqualifying you from this ground [1].

The only meaningful exception is permanent departure from Hong Kong. If you can demonstrate to your MPF trustee that you are leaving Hong Kong permanently with no intention to return for work or resettlement, you may withdraw your funds regardless of age or future overseas employment status [1]. This is a separate withdrawal ground with its own requirements. Otherwise, you must wait until age 65, when withdrawal restrictions based on employment status are lifted [1]. Trustees apply these rules strictly, so false declarations carry criminal liability.