Hong Kong Regulations

OCCUPATIONAL RETIREMENT SCHEMES (RECOVERY OF ARREARS) RULES - SECT 8

Registrar may give further payment notices

(1) Where the relevant employer fails to pay the arrears or
contribution surcharge within the period specified for payment in the
Registrar's third or subsequent payment notice, the designated person shall,
within 7 days after that period, give a written notice to the Registrar to
inform him of the failure.

(2) On receipt of a notice under subsection (1), the Registrar may in his
discretion issue a fourth or subsequent payment notice to the relevant
employer, and send a copy to the designated person, requiring the relevant
employer to pay within a period as specified in that payment notice-

   (a)  the arrears and any contribution surcharge to the designated person;
        and

   (b)  any financial penalty to the Registrar.