【法规名称】
【法规编号】 79855 什么是编号？
【正 文】
第2页 CAP 426K OCCUPATIONAL RETIREMENT SCHEMES (RECOVERY OF ARREARS) RULES
|
[接上页] (2) On receipt of a notice under subsection (1), the Registrar shall issue a third payment notice to the relevant employer, and send a copy to the designated person, requiring the relevant employer to pay within a period as specified in that payment notice- (a) the arrears and any contribution surcharge to the designated person; and (b) any financial penalty to the Registrar. Cap 426K s 8 Registrar may give further payment notices (1) Where the relevant employer fails to pay the arrears or contribution surcharge within the period specified for payment in the Registrar's third or subsequent payment notice, the designated person shall, within 7 days after that period, give a written notice to the Registrar to inform him of the failure. (2) On receipt of a notice under subsection (1), the Registrar may in his discretion issue a fourth or subsequent payment notice to the relevant employer, and send a copy to the designated person, requiring the relevant employer to pay within a period as specified in that payment notice- (a) the arrears and any contribution surcharge to the designated person; and (b) any financial penalty to the Registrar. Cap 426K s 9 Registrar needs not give payment notices if legal proceedings are pending Notwithstanding sections 5, 6, 7 and 8, the Registrar shall not be required to give any payment notice to the relevant employer of a relevant scheme if legal proceedings are pending under section 24A(3) of the Ordinance to recover from the relevant employer the amount of any arrears and any contribution surcharge or financial penalty in default. Cap 426K s 10 Contribution surcharge (1) Where a relevant employer has failed to pay the arrears as required in the Registrar's first payment notice within the period specified for payment in that first payment notice, the Registrar may- (a) in his second payment notice, require the relevant employer to pay a contribution surcharge at a rate of 15 per cent per annum on the amount of the arrears, accruing from the day following the due date until the last day of the period specified for payment in that second payment notice; (b) in his third or any subsequent payment notice, require the relevant employer to pay a contribution surcharge at a rate of 20 per cent per annum on the amount of the arrears, accruing from the day following the due date until the last day of the period specified for payment in that third or subsequent payment notice.(2) Contribution surcharge collected shall be distributed among the affected members as if they were investment returns earned on the contributions concerned. Cap 426K s 11 Financial penalty (1) The Registrar may impose financial penalty authorized under section 24A(2)(a) of the Ordinance on a relevant employer who fails to pay the arrears as required in the Registrar's first payment notice by giving written notice to him. (2) A notice given for the purposes of subsection (1) shall specify- (a) the arrears that the relevant employer has failed to pay; and (b) the financial penalty imposed. |
- 此法规有错误，我来纠正。请点击在此 提交错误内容或者您纠正的内容！