Company: KMRK
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077494
Chunk: 72

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-08-15
Form: 20-F
Item: Item 4
Chunk 72
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 provides that any provision of employment contract
which purports to extinguish or reduce the right, benefit or protection conferred on the employee under the MWO is void.

Independent contractors

Under the Hong Kong laws,
a worker may be categorized as either an independent contractor or an employee. There are several important factors to distinguish an
employee from an independent contractor, among others, (i) control over work procedures, working time and method; (ii) ownership
and provision of work equipment, tools and materials; and (iii) whether the person is free to hire helpers to assist in the work.
A company is generally not liable to take up employer’s obligations under the EO, the ECO, the MWO and the MPFSO in respect of its
independent contractors.

Personal Data (Privacy) Ordinance

The Personal Data (Privacy)
Ordinance (Chapter 486 of the Laws of Hong Kong) (the “PDPO”) protects the privacy interests of living individuals
in relation to personal data. The ordinance covers any automated and non-automated data relating directly or indirectly to a living individual
and applies to both public and private bodies as data users that control the collection, holding, processing or use of personal data.
There are six principles under the PDPO, which set out the principles in respect of the purpose and manner of collection of data, the
accuracy and duration of retention of data, the use of personal data, the security of personal data, the information to be generally
available and the access to personal data. In general, the personal data shall be lawfully and fairly collected and steps should be taken
to ensure that the data subject is explicitly or implicitly informed on or before collecting the data. Personal data should also be accurate,
up-to-date and kept no longer than necessary while unless with the consent from the data subjects, personal data should be used for the
purposes for which they were collected or a directly related purpose. The Office of the Privacy Commissioner for Personal Data is the
governing body to promote, administer and oversee the enforcement of the PDPO. It has the power to carry out inspections of any
personal data systems, to receive complaints from individuals and to investigate data users in respect of the complaints filed.

Regulations Related to the British Virgin Islands

Regulations related to the British Virgin
Islands Data Protection Act, 2021

The Data Protection Act, 2021
(the “BVI DPA”) came into force in the BVI on July 9,