Chapter:	485	Title:	Mandatory Provident Fund Schemes Ordinance	Gazette Number:	L.N. 221 of 2008
Section:	18	Heading:	Recovery of arrears and contribution surcharges*	Version Date:	01/12/2008

(1) If a mandatory contribution that falls within paragraph (a) or (aa) of the definition of ¡§mandatory contribution¡¨ in section 2(1) is not paid on or before the day by which it is required to be paid under this Ordinance, it becomes due for payment to the Authority on the expiry of that day. (Replaced 18 of 2008 s. 10)
(2) If a mandatory contribution becomes due for payment to the Authority under subsection (1) or section 7AE, the person who is liable to pay the contribution is also liable to pay to the Authority as a contribution surcharge an amount determined by multiplying the arrears by the prescribed percentage rate. The prescribed percentage rate is a rate prescribed by the regulations. (Amended 29 of 2002 s. 8; 1 of 2008 s. 60; 18 of 2008 s. 10)
(3) The Authority may, by proceedings brought in a court of competent jurisdiction, recover as a debt due to the Authority any arrears, together with any contribution surcharge payable under subsection (2) in respect of those arrears. (Amended 1 of 2008 s. 60)
(4) In any proceedings brought under subsection (3), a certificate, purporting to be issued by the Authority, specifying the amount of the arrears, or of any contribution surcharge payable in respect of those arrears, is, in the absence of evidence to the contrary, proof of the matters specified in the certificate. (Amended 1 of 2008 s. 60)
(5) The Authority must pay any arrears or contribution surcharge paid to or recovered by the Authority¡X

(a) in the case of an employee who is still employed by the employer concerned at the time the Authority makes payment¡X
(i) to the approved trustee of the registered scheme nominated by the employer for this purpose; or
(ii) if the employer has not nominated a registered scheme, to the approved trustee of the registered scheme nominated by the employee for this purpose; or
(iii) if neither the employer nor the employee has nominated a registered scheme, to the approved trustee of a registered scheme that the Authority considers appropriate; or
(b) in the case of an employee who has ceased to be employed by the employer concerned at the time the Authority makes payment¡X
(i) to the approved trustee of the registered scheme nominated by the employee for this purpose; or
(ii) if the employee has not nominated a registered scheme, to the approved trustee of a registered scheme that the Authority considers appropriate; or
(c) in the case of a self-employed person¡X
(i) to the approved trustee of the registered scheme nominated by the self-employed person for this purpose; or
(ii) if the self-employed person has not nominated a registered scheme, to the approved trustee of a registered scheme that the Authority considers appropriate. (Replaced 1 of 2008 s. 60)

(a) prescribe the duties of approved trustees in relation to mandatory contributions, arrears and contribution surcharges received by them, including the duty to verify the calculation of any of these sums and the duty to credit these sums to specified accounts; or
(b) prescribe the requirements to be complied with in relation to the recovery of arrears and contribution surcharges. (Added 1 of 2008 s. 60)

(a) a person¡¦s liability to pay a contribution surcharge under subsection (2); or
(b) the exercise by the Authority of its power to recover any arrears or contribution surcharge under subsection (3),