### Employees’ Compensation Insurance Levies Ordinance 《僱員補償保險徵款條例》

20. Refund and reimbursement of levy
(1) Where an insured is entitled to receive from an insurer a refund of an amount of premium paid in respect of an insurance policy which relates to a period during which the insurer has not been at risk under that policy, and in respect of which premium the insured has paid to the insurer the appropriate amount of levy, the insurer shall refund to the insured that amount of premium together with that amount of levy.
(2) Where an insured is entitled to receive from an insurer a refund of an amount of premium paid in respect of an insurance policy which relates to a period during which the insurer has not been at risk under that policy, but in respect of which premium the insured has not paid to the insurer the appropriate amount of levy, the insurer shall refund to the insured that amount of premium less the appropriate amount of levy (if any) payable by the insured which relates to the period (if any) during which the insurer has been at risk under that policy.
(3) Where the insurer has remitted to the Board an amount of levy payable on a premium in respect of an insurance policy which relates to a period during which that insurer has not been at risk under that policy, the Board shall, if requested by that insurer, reimburse the insurer with that amount of levy.
(4) Subject to subsection (5), where the insurer has remitted to the Board an amount equivalent to the levy payable on a premium in respect of an insurance policy and deemed under section 15(2) or (3) to have been received by him from the insured, but no such levy has actually been so received by him on expiry of the period of 3 months referred to in section 15(5)(c), and no deduction has been made under that subsection in respect of any remittance by that insurer, the Board shall, if requested by that insurer, reimburse him with that equivalent amount.
(5) No reimbursement of an equivalent amount under subsection (4) shall be made by the Board to an insurer once a period of 12 months has elapsed from the date of issue of the insurance policy referred to in that subsection unless a request for such reimbursement is made to the Board by that insurer before expiry of that period.

### Employees’ Compensation Insurance Levies Ordinance 《僱員補償保險徵款條例》

21. Offences
(1) Any person who is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of the payment of a levy, whether due from him or from any other person, commits an offence and is liable on conviction to a fine at level 3 or 20 times the amount of levy that was or was intended to be evaded by his conduct, whichever is the greater.
(2) Any person who—
(a) lodges, produces, supplies or sends for the purposes of this Ordinance or otherwise makes use for those purposes of any declaration or other document, or record, which to his knowledge is false in a material particular;
(b) in keeping or maintaining any record for the purposes of this Ordinance, makes an entry which to his knowledge is false in a material particular; or
(c) in providing any information for the purposes of this Ordinance, makes any statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular,
commits an offence and is liable to a fine at level 3 or, where such conduct resulted in or was intended by the person to result in the non-payment or non-remittance of any amount of levy, 20 times such amount of levy, whichever is the greater.
(Amended E.R. 5 of 2020)

22. Evidence by certificate
A certificate purporting to be signed by the Chairman or any member authorized by the Board—
(a) that any information required to be submitted under section 17(1)(b) or (3) has or has not been submitted or has or has not been submitted at any date;
(b) that any notice received by or under this Ordinance has or has not been given or has or has not been given at any date; or
(c) that any amount of levy due under this Ordinance has not been paid,
shall be sufficient evidence of that fact until the contrary is proved.

23. Chief Executive may give directions
(1) The Chief Executive may give to the Board such directions as he thinks fit in relation to the performance of the Board’s functions or the exercise of the Board’s powers and the Board shall comply with those directions. (Amended 56 of 2000 s. 3)
(2) No such direction shall be inconsistent with any provision of this Ordinance.

24. Service by post
Any document required to be served under this Ordinance may be served by post.

25. Financial Secretary may charge fees
The Financial Secretary may charge fees for any service provided to the Board by the Government.

### Employees’ Compensation Insurance Levies Ordinance 《僱員補償保險徵款條例》

26. Regulations
(1) The Chief Executive in Council may by regulation provide— (Amended 56 of 2000 s. 3)
(a) for records to be kept by every insurer, agent of the insurer or insured;
(b) for information to be supplied by every insurer, agent of the insurer or insured;
(c) for any matter or any form which is to be or may be prescribed; and
(d) generally, for the better carrying out of the provisions and purposes of this Ordinance.
(2) Regulations under this section may provide that a contravention of any specified provision of any such regulation shall be an offence and may provide penalties therefor not exceeding a fine at level 3. (Amended E.R. 5 of 2020)

27. Amendment of Schedules
The Chief Executive in Council may, by notice in the Gazette, amend Schedules 1 and 2.
(Amended 56 of 2000 s. 3)

28. Protection of members, etc. of Board
(1) No—
(a) member of the Board;
(b) member of any committee of the Board;
(c) employee of the Board;
(d) person exercising powers in association with the Board under section 5(2)(c),
acting in good faith shall be personally liable for any act done or default made by—
(i) the Board;
(ii) any committee of the Board;
(iii) any such member, employee or person,
in the exercise and performance (or the purported exercise and performance) of the powers and functions conferred and imposed on the Board under this Ordinance.
(2) The protection afforded under subsection (1) to any member, employee or other person in respect of any act or default shall not affect any liability of the Board for that act or default.

29. Transitional
(1) Subject to subsection (2), notwithstanding the amendment or repeal by this Ordinance of—
(a) the provisions of the Occupational Safety and Health Council Ordinance (Cap. 398); and
(b) the Occupational Safety and Health Council Levy (Rate of Levy) Order (Cap. 398 sub. leg. A),
those provisions and that order shall, in respect of any insurance policy (referred to in that Ordinance and in force immediately before the date the levy under section 14 becomes payable), the premium payable in respect thereof, the levy imposed under that Ordinance and payable on such a premium and the rate of levy applicable thereto, continue to apply to such policy, premium, levy and rate of levy, respectively, to the same extent that those provisions and that order applied immediately before their amendment or repeal.
(2) This section shall not apply to any insurance policy referred to in subsection (1) which is renewed after the date the levy under section 14 becomes payable.

### Employees’ Compensation Insurance Levies Ordinance 《僱員補償保險徵款條例》

31. (Omitted as spent—E.R. 5 of 2020)