Hong Kong Ordinances

MANDATORY PROVIDENT FUND SCHEMES ORDINANCE - SECT 11

Voluntary contributions

(Past version on 15/02/2002).
(Past version on 01/12/2000).

(1) The employer of a person may arrange for the person to join and pay
contributions to a registered scheme notwithstanding that the person is less
than 18 years of age or is of or more than retirement age or is exempted under
section 4(3). The employer may pay contributions to the scheme in respect of
the person, but is not obliged to do so, whether or not the person pays
contributions to the scheme whilst being of that age or is exempted under
section 4(3). (Replaced 2 of 2002 s. 9)

(2) A self-employed person may join and pay contributions to a
registered scheme notwithstanding that the person is less than 18 years of age
or is of or more than retirement age or is exempted under section  4 (3).
(Replaced 2 of 2002 s. 9)

(3) A relevant employee may pay contributions to a registered  scheme
exceeding the amount of contribution deductible in respect of the employee
under section 7A(1)(b) or (2)(b).

(4) An employer may pay contributions to a registered scheme in respect of a
relevant employee employed by the employer exceeding the amount of
contribution required by section 7A(1)(a) or (2)(a) to be paid in respect of
the employee, but is not obliged to do so, even if the employee continues to
pay contributions to the scheme.

(5) A self-employed person may pay contributions to a registered  scheme
exceeding the amount of contribution payable in respect of the person under
section 7C.

(6) A relevant employee or a self-employed person whose relevant  income is
less than the minimum level of relevant income may nevertheless contribute to
a registered scheme. (Amended 18 of 2008 s. 9)

(7) Any contributions-

   (a)  paid to a registered scheme as provided by this section; or

   (b)  consisting of any benefits, other than minimum MPF benefits to which
        section 5(1) of Schedule 2 to the Mandatory Provident Fund Schemes 
        (Exemption) Regulation ( Cap 485 sub. leg.) applies, of a member of an
        ORSO exempted scheme, or an ORSO registered scheme, within the meaning
        of section 2(1) of the Mandatory Provident Fund Schemes (Exemption) 
        Regulation ( Cap 485 sub. leg.), transferred to a registered scheme,
        are voluntary, but are subject to the governing rules of the scheme.
        (Replaced 2 of 2002 s. 9)

(8) The provisions of this Ordinance (sections 12, 13, 14 and 15(1) to (3)
excepted), and the governing rules of the scheme (in so far as those rules are
not inconsistent with this Ordinance), apply to accrued  benefits derived from
voluntary contributions paid to a registered scheme in the same way as they
apply to accrued benefits that are derived from mandatory contributions.

(9) The regulations may provide for all or any of the following matters-

   (a)  the vesting of voluntary contributions in the scheme member concerned;

   (b)  the preservation of accrued benefits derived from voluntary 
        contributions;

   (c)  the transfer from one registered scheme to another or from one account
        within a registered scheme to another account within the same scheme
        of accrued benefits derived from voluntary contributions;

   (d)  the payment to or in respect of a scheme member of accrued  benefits
        derived from voluntary contributions. (Replaced 4 of 1998 s. 2)