【法规名称】
【法规编号】 79847 什么是编号？
【正 文】
第12页 CAP 485 MANDATORY PROVIDENT FUND SCHEMES ORDINANCE
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[接上页] (b) prescribe the matters that must be included in those reports.(5) This section is subject to sections 9 and 10. (6) This section does not apply to a self-employed person who is- (a) less than 18 years of age; or (b) of or more than retirement age. (Added 2 of 2002 s. 8) (Added 4 of 1998 s. 2) Cap 485 s 8 (Repealed 4 of 1998 s. 2) Cap 485 s 9 Minimum level of income for contribution purposes A relevant employee or self-employed person whose relevant income is less than the minimum level of relevant income specified in Schedule 2 is not required to contribute in relation to a registered scheme but, in the case of a relevant employee, may by notice in writing to his employer elect to do so. (Amended 4 of 1998 s. 2) Cap 485 s 10 Maximum level of income for contribution purposes (1) A relevant employee or self-employed person whose relevant income is more than the maximum level of relevant income specified in Schedule 3 is not required to contribute in relation to a registered scheme in respect of the excess relevant income but, in the case of a relevant employee, may by notice in writing to his employer elect to do so. (Amended 4 of 1998 s. 2) (2) If a relevant employee referred to in subsection (1) elects to make contributions to a registered scheme in respect of the employee's excess relevant income, the employee's employer- (a) must give effect to the election by making deductions and paying contributions in respect of the employee in accordance with section 7A; and (b) may also make contributions to the scheme in respect of that excess relevant income, but is not obliged to do so. (Replaced 4 of 1998 s. 2) Cap 485 s 10A Authority to conduct review of minimum and maximum levels of relevant income every 4 years (1) The Authority must, not less than once in every period of 4 years beginning with the commencement of this section, conduct a review of the minimum level of relevant income and the maximum level of relevant income to ascertain whether or not there are grounds to amend Schedule 2 or 3 or Schedules 2 and 3. (2) Without limiting the factors which the Authority may take into account for the purposes of conducting a review mentioned in subsection (1), the Authority must take into account- (a) in respect of the minimum level of relevant income, 50 per cent of the monthly median employment earnings prevailing at the time of the review as compiled from the General Household Survey conducted by the Census and Statistics Department; and (b) in respect of the maximum level of relevant income, monthly employment earnings at 90th percentile of the monthly employment earnings distribution prevailing at the time of the review as compiled from the General Household Survey conducted by the Census and Statistics Department. (Added 29 of 2002 s. 5) Cap 485 s 11 Voluntary contributions (1) The employer of a person may arrange for the person to join and pay contributions to a registered scheme notwithstanding that the person is less than 18 years of age or is of or more than retirement age or is exempted under section 4(3). The employer may pay contributions to the scheme in respect of the person, but is not obliged to do so, whether or not the person pays contributions to the scheme whilst being of that age or is exempted under section 4(3). (Replaced 2 of 2002 s. 9) (2) A self-employed person may join and pay contributions to a registered scheme notwithstanding that the person is less than 18 years of age or is of or more than retirement age or is exempted under section 4(3). (Replaced 2 of 2002 s. 9) (3) A relevant employee may pay contributions to a registered scheme exceeding the amount of contribution deductible in respect of the employee under section 7A(1)(b) or (2)(b). (4) An employer may pay contributions to a registered scheme in respect of a relevant employee employed by the employer exceeding the amount of contribution required by section 7A(1)(a) or (2)(a) to be paid in respect of the employee, but is not obliged to do so, even if the employee continues to pay contributions to the scheme. (5) A self-employed person may pay contributions to a registered scheme exceeding the amount of contribution payable in respect of the person under section 7C. (6) A relevant employee or a self-employed person whose relevant income is less than the minimum level of relevant income specified in Schedule 2 may nevertheless contribute to a registered scheme. (7) Any contributions- (a) paid to a registered scheme as provided by this section; or (b) consisting of any benefits, other than minimum MPF benefits to which section 5(1) of Schedule 2 to the Mandatory Provident Fund Schemes (Exemption) Regulation (Cap 485 sub. leg.) applies, of a member of an ORSO exempted scheme, or an ORSO registered scheme, within the meaning of section 2(1) of the Mandatory Provident Fund Schemes (Exemption) Regulation (Cap 485 sub. leg.), transferred to a registered scheme,are voluntary, but are subject to the governing rules of the scheme. (Replaced 2 of 2002 s. 9) |
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