【法规名称】
【法规编号】 79843 什么是编号？
【正 文】
第11页 CAP 485B MANDATORY PROVIDENT FUND SCHEMES (EXEMPTION) REGULATION
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[接上页] (3) Section 4(e) shall apply to and in relation to an existing member's minimum MPF benefits in a relevant scheme as it applies to and in relation to a new member's minimum MPF benefits in the scheme. 3. Inter-group transfers and scheme transfers Sections 4, 5 and 6 shall not apply to the minimum MPF benefits of a new member of a relevant scheme ("existing scheme") upon termination of his employment, or his ceasing to be a member of the existing scheme, where- (a) he is- (i) being transferred from one company to another company within the same grouping of companies (within the meaning of section 67 of the relevant Ordinance) and his membership of the existing scheme is transferred to the new employer's relevant scheme or registered scheme; or (ii) transferred from the existing scheme to a relevant scheme or registered scheme and the relevant employer of the existing scheme is also the employer of the scheme to which he is so transferred;(b) he did not receive any benefits from the existing scheme; and (c) his minimum MPF benefits under the existing scheme will be recognized under the scheme to which he is so transferred. 4. Preservation of minimum MPF benefits For the purpose of preserving minimum MPF benefits in a relevant scheme- (a) no trustee of the scheme shall pay out or otherwise dispose of any part of the minimum MPF benefits to any new member of the scheme otherwise than in accordance with the provisions of this Regulation; (b) no new member of the scheme shall have any right or entitlement to the minimum MPF benefits otherwise than in accordance with the provisions of this Regulation; (c) if this section does not apply to the minimum MPF benefits of a new member of the scheme by virtue of section 3, no trustee of the scheme shall transfer or dispose of any part of those benefits except to a relevant scheme or registered scheme referred to in that section; (d) the governing rules of the scheme shall not enable any person to reduce any new member's minimum MPF benefits except that the portion of that member's accrued rights or vested benefits in excess of the minimum MPF benefits may be reduced in accordance with the provisions of the relevant Ordinance; (e) no trustee of a scheme shall forfeit a new member's minimum MPF benefits upon the member's dismissal from employment (and whether or not dismissal is on the ground of misconduct, fraud, dishonesty or any other ground); and (f) the minimum MPF benefits of any new member of the scheme shall not- (i) be liable for and stand charged with the settlement of any losses suffered by the relevant employer caused by the new member; and (ii) stand charged with any debts owing to the relevant employer or any other person by the new member (and whether or not such debts are acknowledged in writing by the member). 5. Portability or transferability of minimum MPF benefits (1) Subject to section 6, where a new member of a relevant scheme is entitled to receive benefits (whether immediately or prospectively) under the scheme, the trustee of the scheme shall transfer, in accordance with the governing rules of the scheme, the minimum MPF benefits of the member as soon as reasonably practicable- (a) to a registered scheme in which the member's new employer is a participating employer; or (b) to a master trust scheme or an industry scheme, nominated by the member, that accepts transfers of minimum MPF benefits. (29 of 2002 s. 14)(2) In the event of- (a) the withdrawal (including deemed withdrawal) under this Regulation of the exemption certificate which applies to a relevant scheme; or (b) the winding up of a relevant scheme,the minimum MPF benefits of new members of the scheme shall be- (i) calculated as at the date of that event; and (ii) transferred in accordance with the governing rules of the scheme to a registered scheme.(3) The minimum MPF benefits transferred to a registered scheme pursuant to this section shall be treated as accrued benefits under the scheme and subject to all of the provisions of the Ordinance. 6. Withdrawal of minimum MPF benefits (1) The minimum MPF benefits in a relevant scheme shall not be withdrawn except in accordance with the provisions of this section. (2) A new member of a relevant scheme who has attained retirement age shall be entitled as of right to have paid to him by the trustee of the scheme the entirety of his minimum MPF benefits in the scheme in a lump sum. (3) For the purposes of subsection (2), a new member of a relevant scheme shall provide evidence satisfactory to the trustee of the scheme that he has attained retirement age. (4) A new member of a relevant scheme who has not attained retirement age but has attained the age specified in Schedule 7 to the Ordinance shall be entitled as of right to have paid to him by the trustee of the scheme the entirety of his minimum MPF benefits in that scheme in a lump sum. (5) For the purposes of subsection (4), the new member of a relevant scheme shall provide, in a form provided or approved by the Authority- |
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