【法规名称】
【法规编号】 79843 什么是编号？
【正 文】
第13页 CAP 485B MANDATORY PROVIDENT FUND SCHEMES (EXEMPTION) REGULATION
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[接上页] (ii) if the accrued rights of the member are partly determined by reference to the contributions to the scheme's fund by or in respect of the member concerned and any declared return in respect of such contributions, the provisions of paragraph (a)(i) shall apply in respect of such accrued rights; (iii) if the scheme provides benefits upon termination of service which relates to a member's period of service, income or age, or any combination thereof, when the member is entitled to receive any benefits from the scheme due to termination of service- (A) and period of service only is applicable, both his period of service under the relevant scheme as an existing member and his period of service after he became a member of the registered scheme shall be used, on a pro rata basis or any other basis approved in writing by the Authority, in determining his benefit entitlements; (B) and income only is applicable, both his income when he was an existing member of the relevant scheme and his income after he became a member of the registered scheme shall be used in determining his benefit entitlements; (C) and age only is applicable, his age at the time of such termination shall be used in determining his benefit entitlements; (D) and a combination of any 2 or 3 of period of service, income and age is applicable, sub-subparagraphs (A), (B) and (C) shall apply as appropriate in determining his benefit entitlements.(2) Where a relevant scheme provides death, disability or any other benefits in addition to any benefits referred to in subsection (1), those first-mentioned benefits of an existing member who becomes a member of a registered scheme shall be determined no less favourably than those second-mentioned benefits which are determined in accordance with the provisions of subsection (1). (3) The accrued rights of an existing member of a relevant scheme who becomes a member of a registered scheme may be treated otherwise than in accordance with the provisions of this section if the member's consent has been obtained and it is allowed under the governing rules of the relevant scheme. 8. Employee's right upon reduction of future benefits (1) The governing rules of a relevant scheme shall provide for the situation that, where the relevant employer decides to reduce any member's future benefits or rights under the scheme, the member is given an opportunity to become a member of a registered scheme. (2) An opportunity referred to in subsection (1) shall be taken or rejected by a member of the relevant scheme- (a) not less than 30 days before the date on which the reduction of the members benefits or rights occurs; and (b) in writing to the relevant employer.(3) For the purpose of an opportunity referred to in subsection (1), the relevant employer of a relevant scheme shall provide all relevant members of the scheme with the information specified in Part 2 of Schedule 1 to this Regulation- (a) in relation to that scheme and the registered scheme to which the opportunity relates; and (b) not later than 50 days before the date on which the reduction of the members' benefits or rights occurs.(4) The accrued rights of a member of a relevant scheme who becomes a member of a registered scheme shall be treated in the same way as prescribed under section 7. 9. Reporting of membership upon implementation Within 3 months after the relevant date, the relevant employer of a relevant scheme shall submit the following information to the Authority- (a) the total number of his employees; (b) the number of employees who are not members of the scheme but who are exempted (either in whole or in part) from the provisions of the Ordinance by virtue of section 4 of the Ordinance; (c) the number of employees who are not members of the scheme but are members of a registered scheme; (d) the number of existing members who have become members of a registered scheme; and (e) the number of existing members who have decided not to become members of a registered scheme. 10. Filing of annual report The trustee of a relevant scheme shall within 6 months after the end of each financial year of the scheme (or within such longer period as the Authority may approve in writing in any particular case) give to the Authority an annual return for that financial year as regards the sc |
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