Hong Kong Ordinances

MANDATORY PROVIDENT FUND SCHEMES ORDINANCE - SECT 7AA

Employer required to pay contributions to Authority where relevant employee not member of registered scheme

(1) This section applies if—

   (a)  at the date of commencement* of this section; or

   (b)  at any time after that date, a relevant employee of an employer is not
        a member of a registered scheme as required by section 7.

(2) The employer must, in the case referred to in subsection

(1)(a), for each contribution period ending on or after that commencement
during which the employee is not such a member—

   (a)  from the employer’s own funds, contribute to a registered  scheme
        that is to be determined in accordance with section 7AC the amount
        determined in accordance with subsection (4); and

   (b)  subject to subsection (6), deduct from the employee’s relevant 
        income for that period as a contribution by the employee to that
        scheme the amount determined in accordance with subsection (4).

(3) The employer must, in the case referred to in subsection

(1)(b), for each contribution period ending after the date the employee
becomes a relevant employee during which the employee is not such a member—

   (a)  from the employer’s own funds, contribute to a registered  scheme
        that is to be determined in accordance with section 7AC the amount
        determined in accordance with subsection (4); and

   (b)  subject to subsection (6), deduct from the employee’s relevant 
        income for that period as a contribution by the employee to that
        scheme the amount determined in accordance with subsection (4).

(4) For the purposes of subsections (2) and (3), the amount to be contributed
by an employer, or to be deducted from an employee’s relevant  income, for a
contribution period is an amount equal to the prescribed percentage of the
employee’s relevant income for that contribution period.

(5) For the purposes of subsection (4), the prescribed percentage is 5 per
cent or, if some other percentage is prescribed by the  regulations, that
other percentage. The regulations may prescribe different percentages for
those purposes.

(6) An employer must not, in respect of an employee (not being a
casual employee) whose wage period—

   (a)  is not more than 1 month, make a deduction under subsection

(2)(b) or (3)(b) in respect of the employee’s relevant income earned for any
wage period that commences on or before the 30th day of employment after the
relevant time; or

   (b)  is more than 1 month, make a deduction under subsection (2)(b) or
        (3)(b) in respect of the employee’s relevant income earned for the
        period commencing from the relevant time and ending on the last day of
        the calendar month in which the 30th day of employment after the
        relevant time falls.

(7) An employer must ensure that contributions required to be made in
accordance with this section in respect of an employee of the employer are
paid to the Authority on or before the contribution day.

(8) This section is subject to sections 9 and 10.

(9) A relevant employee does not have a claim against the employee’ s
employer for payment of the amounts that the employer has, in accordance with
this section, deducted from the employee’s relevant income and paid to the
Authority. However, nothing in this subsection affects any entitlement that
the employee has in respect of those amounts under the  rules governing the
scheme to which the Authority has paid those amounts.

(10) For the avoidance of doubt, an employer is not required to make a
contribution in respect of a relevant employee under section 7A for a
contribution period for which a contribution is payable in respect of the
employee to the Authority under this section.

(11) In this section— “contribution day” (供款日)—

   (a)  in relation to a contribution payable for a contribution period by an
        employer in respect of a relevant employee who is not a casual 
        employee, means, subject to subsection (12)—

        (i)    where the contribution period is wholly or partly within the
               permitted period after the relevant time, the tenth day
               after— (A) the last day of the month in which the permitted
               period ends; or (B) the last day of the month in which the
               contribution period ends, whichever is the later; or

        (ii)   where the contribution period is not wholly or partly within
               the permitted period after the relevant time, the tenth day
               after the last day of the month in which the
               contribution period ends; and

   (b)  in relation to a contribution payable for a contribution period by an
        employer in respect of a relevant employee who is a casual employee,
        means, subject to subsection (12)—

        (i)    where the contribution period is wholly or partly within the
               permitted period after the relevant time, the tenth day after
               the last day of the contribution period in which the permitted
               period ends; or

        (ii)   where the contribution period is not wholly or partly within
               the permitted period after the relevant time, the tenth day
               after the last day of the contribution period; “contribution
               period” (供款期) has the same meaning as in
               section 7A(10); “permitted period” (特准限期) has the
               same meaning as in section 7(3)(a); “relevant time”
               (有關時間) has the same meaning as in section 7(3)(b);
               “wage period” (工資期) has the same meaning as in
               section 7A(10).

(12) If the contribution day as determined under subsection (11) is a
Saturday, a public holiday, or a gale warning day or black rainstorm warning
day within the meaning of section 71(2) of the Interpretation and 
General Clauses Ordinance ( Cap 1), then the contribution day means the next
following day, not being a Saturday, a public holiday or such a gale warning
day or black rainstorm warning day. (Added 18 of 2008 s. 5)
___________________________________________________________________________
______________ Note:

* Commencement date: 1 December 2008. “contribution day” (供款日)
“contribution period” (供款期) “permitted period” (特准限期)
“relevant time” (有關時間) “wage period” (工資期)