Hong Kong Regulations

OCCUPATIONAL RETIREMENT SCHEMES (RECOVERY OF ARREARS) RULES - SECT 3

Determination of the due date

(1) If the contribution requirements of a relevant scheme have specified the
date on which the relevant employer is to pay a contribution, the due date for
that contribution shall be the date so specified.

(2) If the contribution requirements of a relevant scheme have not specified
the date on which the relevant employer is to pay a contribution, the due date
for the contribution for each relevant period shall be-

   (a)  a day within a month next following the expiration of the
        relevant period as specified in a statement sent by the relevant
        employer to the designated person; or

   (b)  if not so specified, the tenth day after the relevant period.

(3) For the purpose of subsection (2)(a)-

   (a)  the specification of a day by the relevant employer may not be amended
        except with the prior approval of the Registrar; and

   (b)  the relevant employer shall send a copy of the statement referred to
        in that subsection (and of any amendment to it) to the Registrar, at
        the same time as he sends it to the designated person.

(4) The relevant employer of a relevant scheme shall pay each contribution to
the scheme on or before the due date for that contribution.

(5) For the purposes of this section-

"relevant period" (有關期間), in relation to any relevant scheme, means
each period in respect of which a contribution is required to be paid under
the contribution requirements of the scheme.

"relevant period" (有關期間)