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[接上页] (b) the likely ability of the employees to benefit from the activities of the Council.(3) Where the Council has assessed the amount of contribution to be paid by an employer it may by notice in writing require the employer to pay the amount of contribution so assessed. (4) A contribution assessed by the Council under subsection (1) shall be paid by the employer to the Council within 2 months of the notice being served. (5) Where the Council has imposed a contribution on an employer, it shall, if requested by the employer, within 14 days after the receipt of the request, provide the employer with written reasons for its assessment of that amount. (Enacted 1988) Cap 398 s 17 (Repealed) (Repealed 33 of 1990 s. 30) Cap 398 s 18 Government payments (1) The Government shall each year make payments to the Council out of moneys appropriated for that purpose by the Legislative Council. (2) The amount of the Government's payment shall bear the same relation to that proportion of the total amount of levy received or receivable by the Employees' Compensation Insurance Levies Management Board ("the Board" (管理局) ) under Part IV of the Employees' Compensation Insurance Levies Ordinance (Cap 411) and the total amount of contribution received or receivable by the Council as the number of its employees bears employees bears to the total number of employees in Hong Kong as estimated from time to time by the Commissioner for Census and Statistics. (Amended 33 of 1990 s. 30) (3) In this section, "proportion" (比率) means that proportion of the net resources of the Board specified in the third column of Schedule 2 to the Employees' Compensation Insurance Levies Ordinance (Cap 411) and attributable to the Council. (Added 33 of 1990 s. 30) (Enacted 1988) Cap 398 s 19 Surcharge for non-payment of contribution (1) If an employer fails without reasonable excuse- (a) (Repealed 33 of 1990 s. 30) (b) to pay the contribution within the time required by section 16,the Council may impose on the employer a surcharge not exceeding 10 per cent of the value of the contribution. (Amended 33 of 1990 s. 30) (2) The Council shall by notice in writing notify the employer of any surcharge imposed under subsection (1), and the surcharge shall thereupon be payable by the employer. (3) If the surcharge or any part of the contribution in respect of which the surcharge was imposed is not paid to the Council within 28 days of the notice being served the employer shall be liable to pay in addition a penalty of 5 per cent of the amount unpaid. (Amended 33 of 1990 s. 30) (Enacted 1988) Cap 398 s 20 Recovery of contribution, etc. (1) Any amount of contribution, surcharge or penalty due and payable under this Ordinance shall be recoverable as a civil debt due to the Council. (Amended 33 of 1990 s. 30) (2) An action under subsection (1) may be brought in the District Court notwithstanding that the amount claimed exceeds the limit in that respect provided in the District Court Ordinance (Cap 336). (Enacted 1988 Cap 398 s 21 Refund of contribution to employer Where the Council is satisfied that- (a) (Repealed 33 of 1990 s. 30) (b) an amount of premium that was estimated for the purpose of an assessment of contribution under section 16 should be reduced,it may if requested by the employer refund to the employer an appropriate amount of contribution. (Amended 33 of 1990 s. 30) Cap 398 s 22 Objections PART V OBJECTIONS AND APPEALS (1) Any employer who is required to pay any surcharge under section 19(1) or who is required to pay any contribution under section 16(1) may, by notice in writing served on the Council within 21 days after the surcharge or contribution becomes payable or within such further time as the Council may allow, object to the surcharge or contribution. (2) A notice of objection under subsection (1) shall state the grounds of objection and shall be accompanied by all written statements and other documentary evidence relied upon by the objector in support of the objection. (3) Subject to subsection (4), an objection under subsection (1) shall be considered by the Council, which may uphold, cancel or reduce the surcharge or contribution. (4) An objection shall not be considered unless the objector has paid the amount of the surcharge or contribution which is the subject matter of the objection. (Amended 33 of 1990 s. 30) (5) The Council shall by notice in writing notify the objector of the decision under subsection (3) and of the reason for arriving at that decision within 28 days after the receipt by the Council of the notice of objection under subsection (1), or such further time as the Council may with the consent of the Secretary for Economic Development and Labour determine, and, if a surcharge or contribution is cancelled or reduced, shall, within 14 days after the decision under subsection (3) is made, repay the amount of surcharge or contribution cancelled or reduced to the objector. (Amended L.N. 106 of 2002) |