Cap 485 s 7AA Employer required to pay contributions to Authority where relevant employee not member of registered scheme (Mandatory Provident Fund Schemes Ordinance)

Contents of Section

Chapter:	485	Title:	Mandatory Provident Fund Schemes Ordinance	Gazette Number:	L.N. 221 of 2008
Section:	7AA	Heading:	Employer required to pay contributions to Authority where relevant employee not member of registered scheme	Version Date:	01/12/2008

(1) This section applies if—

(a) at the date of commencement* of this section; or

(b) at any time after that date,

a relevant employee of an employer is not a member of a registered scheme as required by section 7.
(2) The employer must, in the case referred to in subsection (1)(a), for each contribution period ending on or after that commencement during which the employee is not such a member—

(a) from the employer’s own funds, contribute to a registered scheme that is to be determined in accordance with section 7AC the amount determined in accordance with subsection (4); and

(b) subject to subsection (6), deduct from the employee’s relevant income for that period as a contribution by the employee to that scheme the amount determined in accordance with subsection (4).

(3) The employer must, in the case referred to in subsection (1)(b), for each contribution period ending after the date the employee becomes a relevant employee during which the employee is not such a member—

(a) from the employer’s own funds, contribute to a registered scheme that is to be determined in accordance with section 7AC the amount determined in accordance with subsection (4); and

(b) subject to subsection (6), deduct from the employee’s relevant income for that period as a contribution by the employee to that scheme the amount determined in accordance with subsection (4).

(4) For the purposes of subsections (2) and (3), the amount to be contributed by an employer, or to be deducted from an employee’s relevant income, for a contribution period is an amount equal to the prescribed percentage of the employee’s relevant income for that contribution period.
(5) For the purposes of subsection (4), the prescribed percentage is 5 per cent or, if some other percentage is prescribed by the regulations, that other percentage. The regulations may prescribe different percentages for those purposes.
(6) An employer must not, in respect of an employee (not being a casual employee) whose wage period—

(a) is not more than 1 month, make a deduction under subsection (2)(b) or (3)(b) in respect of the employee’s relevant income earned for any wage period that commences on or before the 30th day of employment after the relevant time; or

(b) is more than 1 month, make a deduction under subsection (2)(b) or (3)(b) in respect of the employee’s relevant income earned for the period commencing from the relevant time and ending on the last day of the calendar month in which the 30th day of employment after the relevant time falls.

(7) An employer must ensure that contributions required to be made in accordance with this section in respect of an employee of the employer are paid to the Authority on or before the contribution day.
(8) This section is subject to sections 9 and 10.
(9) A relevant employee does not have a claim against the employee’s employer for payment of the amounts that the employer has, in accordance with this section, deducted from the employee’s relevant income and paid to the Authority. However, nothing in this subsection affects any entitlement that the employee has in respect of those amounts under the rules governing the scheme to which the Authority has paid those amounts.
(10) For the avoidance of doubt, an employer is not required to make a contribution in respect of a relevant employee under section 7A for a contribution period for which a contribution is payable in respect of the employee to the Authority under this section.
(11) In this section—
“contribution day” (供款日)—

(a) in relation to a contribution payable for a contribution period by an employer in respect of a relevant employee who is not a casual employee, means, subject to subsection (12)—

(i) where the contribution period is wholly or partly within the permitted period after the relevant time, the tenth day after—

(A) the last day of the month in which the permitted period ends; or

(B) the last day of the month in which the contribution period ends,

whichever is the later; or

(ii) where the contribution period is not wholly or partly within the permitted period after the relevant time, the tenth day after the last day of the month in which the contribution period ends; and

(b) in relation to a contribution payable for a contribution period by an employer in respect of a relevant employee who is a casual employee, means, subject to subsection (12)—

(i) where the contribution period is wholly or partly within the permitted period after the relevant time, the tenth day after the last day of the contribution period in which the permitted period ends; or

(ii) where the contribution period is not wholly or partly within the permitted period after the relevant time, the tenth day after the last day of the contribution period;

“contribution period” (供款期) has the same meaning as in section 7A(10);
“permitted period” (特准限期) has the same meaning as in section 7(3)(a);
“relevant time” (有關時間) has the same meaning as in section 7(3)(b);
“wage period” (工資期) has the same meaning as in section 7A(10).
(12) If the contribution day as determined under subsection (11) is a Saturday, a public holiday, or a gale warning day or black rainstorm warning day within the meaning of section 71(2) of the Interpretation and General Clauses Ordinance (Cap 1), then the contribution day means the next following day, not being a Saturday, a public holiday or such a gale warning day or black rainstorm warning day.

(Added 18 of 2008 s. 5)

_________________________________________________________________________________________
Note:
* Commencement date: 1 December 2008.