【法规名称】
【法规编号】 79843 什么是编号？
【正 文】
第10页 CAP 485B MANDATORY PROVIDENT FUND SCHEMES (EXEMPTION) REGULATION
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[接上页] Cap 485B Sched 2 MANDATORY CONDITIONS [sections 17 & 28]1. Interpretation (1) In this Schedule, unless the context otherwise requires- "accrued rights" (累算权利) has the same meaning as in section 2 of the relevant Ordinance; "defined benefit scheme" (界定利益计划) has the same meaning as in section 2 of the relevant Ordinance; "defined contribution scheme" (界定供款计划) has the same meaning as in section 2 of the relevant Ordinance; "final average monthly relevant income" (最终每月平均有关入息), in relation to a member of a relevant scheme, means the member's relevant income per month averaged over whichever of the following is applicable- (a) if the member has been a member of the scheme for not less than 12 months after the relevant date, the period of 12 months (excluding any unpaid leave or maternity leave taken by the member pursuant to any enactment or contract) immediately preceding- (i) the date of termination of his employment; (ii) in the case of the winding up of the scheme, the date on which the member ceases to be a member of the scheme; (iii) in the case of the withdrawal (including deemed withdrawal) under this Regulation of the exemption certificate which applies to the scheme, the date of the coming into effect of the withdrawal;(b) in any other case, the period (excluding any unpaid leave or maternity leave taken by the member pursuant to any enactment or contract) since the date the member joined the scheme or the relevant date, whichever is the later, to- (i) the date of the termination of his employment; (ii) in the case of the winding up of the scheme, the date on which the member ceases to be a member of the scheme; (iii) in the case of the withdrawal (including deemed withdrawal) under this Regulation of the exemption certificate which applies to the scheme, the date of the coming into effect of the withdrawal;"minimum MPF benefits" (最低强制性公积金利益), in relation to a member of a relevant scheme, means the lesser of- (a) the member's benefits accrued under the scheme during the period when the exemption certificate applied to the scheme; (b) 1.2 × final average monthly relevant income × years of post-MPF service;"relevant income" (有关入息), in relation to a member of a relevant scheme, means so much of any relevant income of the member per month which is not more than the maximum level of relevant income per month specified in Schedule 3 to the Ordinance; "relevant scheme" (有关计划) means a relevant ORSO registered scheme to which an exemption certificate issued under section 16(1) of this Regulation applies; "vested benefit" (既有利益) has the same meaning as in section 2 of the relevant Ordinance; "years of post-MPF service" (参加强制性公积金计划后的服务年期), in relation to a member of a relevant scheme, means the member's continuous years of service (including part thereof) from the date he joined the scheme or the relevant date, whichever is the later, to- (a) the date of termination of his employment; (b) in the case of the winding up of the scheme, the date on which the member ceases to be a member of the scheme; (c) in the case of the withdrawal (including deemed withdrawal) under this Regulation of the exemption certificate which applies to the scheme, the date of the coming into effect of the withdrawal.(2) Where- (a) section 3 applies in the case of a member of a relevant scheme; (b) the member had benefits transferred from another relevant scheme to the scheme referred to in paragraph (a); and (c) the benefits referred to in paragraph (b) include the member's minimum MPF benefits,then, for the purposes of the definition of "minimum MPF benefits" (最低强制性公积金利益), the member's benefits accrued under the scheme referred to in paragraph (a) during the period when the exemption certificate applied to that scheme shall be deemed to include the minimum MPF benefits referred to in paragraph (c). 2. Application (1) Subject to section 3, this section shall apply to and in relation to a relevant scheme immediately upon- (a) the retirement, death or termination of the employment of a member of the scheme or the occurrence of an event specified in the governing rules of the scheme as an event which shall cause this section to apply; (b) the winding up of the scheme; or (c) the coming into effect of the withdrawal (including deemed withdrawal) under this Regulation of the exemption certificate which applies to the scheme.(2) Where- (a) this section applies to a relevant scheme; and (b) subject to subsection (3), a new member of the scheme (or his beneficiary) is entitled to receive benefits under the scheme (whether immediately or prospectively),then such of those benefits- (i) as were accrued during the period when the exemption certificate applied to the schemes; and (ii) as do not exceed the minimum MPF benefits,shall be subject to the provisions of sections 4, 5 and 6. |
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