【法规名称】
【法规编号】 79945 什么是编号？
【正 文】
第5页 CAP 426 OCCUPATIONAL RETIREMENT SCHEMES ORDINANCE
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[接上页] (a) a statement by a solicitor referred to in paragraph 2(c) of Part 2 of Schedule 1; and (b) a statement by an auditor referred to in paragraph 3 of Part 2 of Schedule 1.(6) (a) A contract of employment shall not be regarded as an occupational retirement scheme by reason solely that under the contract the employer concerned agrees to pay a gratuity to the employee concerned on the termination of the contract and the period of employment to which the contract relates does not exceed 4 years. (b) Where- (i) a contract described in paragraph (a) terminates; (ii) the employee concerned is subsequently employed, whether with or without a break in service, by the same employer under another contract; and (iii) the gratuity payable under the terminated contract is not paid in full within 6 months of such termination, or though such gratuity is so paid the whole or a substantial part of it is repaid by the employee to the employer, that other contract shall be regarded as an occupational retirement scheme.(7) For the avoidance of doubt, it is hereby declared that where a registered scheme is the subject of or regulated by an insurance arrangement, the assets of the scheme are, in so far as that arrangement is concerned, any claims (including contingent and prospective claims) which may be made against the authorized insurer concerned under that arrangement. (Added 59 of 1993 s. 20) (8) For the purposes of an application for an exemption certificate under section 16 of the Mandatory Provident Fund Schemes (Exemption) Regulation (Cap 485 sub. leg.) ("the Regulation"), where- (a) an occupational retirement scheme was established; and (b) an application for its registration under section 15 or its exemption under section 7, as the case may be, was made,within the times required to qualify as a "relevant ORSO registered scheme" within the meaning of section 2 of the Regulation, if subsequently- (i) as a result of a provision of this Ordinance, an application to register the scheme again was required; or (ii) any other change to the scheme took place that is not prohibited by this Ordinance but might create doubt that it continued to qualify as such a scheme,such an application or other change shall not affect the continuity of the scheme nor its qualification as a "relevant ORSO registered scheme" within the meaning of section 2 of the Regulation. (Added 52 of 1999 s. 2) (9) Without limiting subsection (8), the following shall not affect the continuity of a scheme nor its qualification as a "relevant ORSO registered scheme" within the meaning of section 2 of the Regulation- (a) application for subsequent registration of a scheme where the scheme has ceased to be registered under section 23(5); (b) conversion of a scheme from being the subject of, or regulated by, an insurance arrangement into a scheme governed by a trust. (Added 52 of 1999 s. 2)(10) Notwithstanding subsection (8), where- (a) an occupational retirement scheme referred to in that subsection is terminated; and (b) the benefits payable to each member of the scheme have been paid out to such member,for the purposes of the Regulation, such a scheme shall cease to qualify as a "relevant ORSO registered scheme" under section 2 of the Regulation, and no application shall be made for an exemption certificate under section 16 of the Regulation in respect of it. (Added 52 of 1999 s. 2) (Enacted 1992) Cap 426 s 3 Restrictions on operation of occupational retirement schemes (1) Subject to subsection (2), an employer shall not operate, contribute to (whether on his own behalf or on behalf of any other person) or otherwise participate in an occupational retirement scheme or enter into a contract with his employees under which membership of an occupational retirement scheme is provided unless- (a) the scheme is a registered scheme; (aa) the scheme is a registered scheme within the meaning of section 2 of the Mandatory Provident Fund Schemes Ordinance (Cap 485); (Added 4 of 1998 s. 4) (b) the scheme is contained in or otherwise established by any Ordinance; (Amended 76 of 1993 s. 14) (c) the scheme is an exempted scheme; or (Replaced 53 of 1995 s. 3. Amended 80 of 1997 s. 102) (d) an application has been made in respect of the scheme under section 7(1) or 15 and has not been finally disposed of.(2) Where an employer enters into a contract with his employee under which membership of a proposed occupational retirement scheme is provided, subsection (1) does not apply- (a) before the expiry of 3 months after the date on which the contract is entered into; or (b) (where an application is made in respect of the scheme under section 7(1) or 15 within 3 months after the date on which the contract is entered into) before the application has been finally disposed of.(3) Any person who contravenes subsection (1) commits an offence and shall be liable- (a) on summary conviction to a fine of $100000 and to an additional fine of $5000 for each day during which the offence continues; |
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