Hong Kong Regulations

MANDATORY PROVIDENT FUND SCHEMES (CONTRIBUTIONS FOR CASUAL EMPLOYEES) ORDER - SCHEDULE SCHEDULE

(Past version on 01/12/2000).

[sections 2 & 3]

SCALES OF AMOUNTS OF CONTRIBUTIONS TO BE MADE IN RESPECT OF CASUAL EMPLOYEES

PART I

Scale of amounts of contributions to be made in the case of a casual employee
to whom an employer pays the relevant income more than once a day

Total amount of relevant income paid by an employer to a casual employee in a
day
Total amount to be
contributed by the
employer for that day Total amount to be
deducted by the employer
from the employee's
relevant income for that day Less than $160.00 $7.50 Nil $160.00 or more but
less than $260.00 $7.50 $7.50 $260.00 or more but less than $390.00 $15.00
$15.00 $390.00 or more but less than $520.00 $22.50 $22.50 $520.00 or more but
not more than $650.00 $30.00 $30.00 More than $650.00 $30.00 $30.00

PART II

Scale of amounts of contributions to be made in the case of a casual employee
to whom an employer pays the relevant income at least, but not more than, once
a day

Amount of relevant income paid by an employer to a casual employee in a day
Amount to be
contributed by the
employer for that day Amount to be deducted by
the employer from the
employee's relevant
income for that day Less than $160.00 $7.50 Nil $160.00 or more but less than
$260.00 $7.50 $7.50 $260.00 or more but less than $390.00 $15.00 $15.00
$390.00 or more but less than $520.00 $22.50 $22.50 $520.00 or more but not
more than $650.00 $30.00 $30.00 More than $650.00 $30.00 $30.00

PART III

Scale of amounts of contributions to be made in the case of a casual employee
to whom an employer pays the relevant income less frequently than once a day

Average amount of relevant income paid by an employer to a casual employee per
day in a contribution period
Amount to be
contributed by
the employer for that
contribution period Amount to be deducted
by the employer from
the employee's relevant
income for that
contribution period Less than $160.00 5% of the relevant income paid by the
employer to the employee for that contribution period Nil $160.00 or more but
not more than $650.00 5% of the relevant income paid by the employer to the
employee for that contribution period 5% of the relevant income paid by the
employer to the employee for that contribution period More than $650.00 $32.50
per day in that contribution period $32.50 per day in that contribution period

(29 of 2002 s. 14)