### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

7AD. Approved trustee’s duties with regard to contributions received from Authority
(1) An approved trustee of a registered scheme must, on receiving a contribution paid in respect of a relevant employee from the Authority under section 7AC, check that the arithmetical calculation of the contribution payable by the employer concerned is correct.
(2) An approved trustee must also take such action with regard to the contribution as may be reasonably required by the Authority, including, in the case of a discrepancy between the relevant calculation in respect of the contribution and the amount paid by the employer concerned as a contribution, requiring the employer to rectify the discrepancy.
(3) On being satisfied that the amount of the contribution paid by the employer concerned is correct, the approved trustee must credit the amount to the relevant employee’s account.
(4) An approved trustee who, without reasonable excuse, fails to comply with subsection (3) commits an offence and is liable on conviction to a fine at level 5.
(Added 18 of 2008 s. 5)

7AE. Certain contributions due for payment to the Authority on commencement of section 7AA
(1) This section applies if at any time during the specified period, a relevant employee of an employer was not a member of a registered scheme as required by section 7.
(2) On the commencement date, the amount of contributions that—
(a) would have been payable by the employer under section 7A to a registered scheme for each contribution period occurring in the specified period during which the relevant employee was not a member of a registered scheme, had the employee been such a member for the relevant contribution period; and
(b) remains unpaid as at the commencement date,

becomes due for payment to the Authority.
(3) For the avoidance of doubt, this section applies to an employer even if the relevant employee is no longer employed with the employer on the commencement date.
(4) In this section—
*commencement date (生效日期) means the date of commencement of section 7AA;
contribution period (供款期) has the same meaning as in section 7A(10) except that it does not include the contribution period that begins on a date before the commencement date and ending on or after the commencement date;
specified period (指明期間) means the period beginning on 1 December 2000 and ending on the day immediately before the commencement date.
(Added 18 of 2008 s. 5)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

7B. Sections 7, 7A and 7AA not to apply to certain employees
(Amended 18 of 2008 s. 6)Sections 7, 7A and 7AA do not, except in the case of a casual employee, apply to or in respect of an employee who is employed by an employer for less than 60 days.
(Added 4 of 1998 s. 2. Amended 18 of 2008 s. 6)

7C. Duty of self-employed person to become scheme member
(1) Every self-employed person—
(a) must, within the permitted period after the relevant time, become a member of a registered scheme; and
(b) must, in accordance with the provisions of the Mandatory Provident Fund Schemes (General) Regulation (Cap. 485 sub. leg. A), before the end of each contribution period, pay to the approved trustee of the scheme from the person’s own funds for the person’s own benefit a contribution equal to the prescribed percentage of the person’s relevant income. (Amended 2 of 2002 s. 8)
(2) In this section—
contribution period (供款期) means a period prescribed by the regulations as a contribution period;
permitted period (特准限期) means the period specified by the Authority by notice published in the Gazette for the purposes of this section;

the relevant time (有關時間) means—
(a) in the case of a person who is a self-employed person at the commencement* of this section, the time of that commencement; or 
(b) in the case of a person who becomes a self-employed person after that commencement, the beginning of the date on which the person becomes self-employed. (Amended 2 of 2002 s. 8)

(3) For the purposes of subsection (1)(b), 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.
(4) For the purposes of this section, the regulations may—
(a) require self-employed persons to report their relevant income to the Authority; and
(b) prescribe the matters that must be included in those reports.
(5) This section is subject to sections 9 and 10.
(6) This section does not apply to a self-employed person who is—
(a) less than 18 years of age; or
(b) of or more than retirement age. (Added 2 of 2002 s. 8)
(Added 4 of 1998 s. 2)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

7D. Application of Ordinance to certain employees and self-employed persons
(1) If—
(a) an employer enters into a contract of employment with an employee who is less than 18 years of age; and
(b) the employee reaches 18 years of age on or after the date of commencement* of this section; and
(c) the employer continues to employ the employee after he reaches 18 years of age,

then this Ordinance applies to the employer and the employee as if they had entered into the contract of employment on the day on which the employee reaches 18 years of age and the employment had begun or commenced on that day.
(2) If—
(a) a person is self-employed before he is 18 years of age; and
(b) he reaches 18 years of age on or after the date of commencement of this section; and
(c) he continues to be self-employed after reaching 18 years of age,

then this Ordinance applies to him as if he had become a self-employed person on the day on which he reaches 18 years of age.
(Added 1 of 2008 s. 20)

9. Minimum level of income for contribution purposes
(1) A relevant employee whose relevant income is less than the minimum level of relevant income is not required to contribute to a registered scheme but he may, if he so wishes, by notice in writing to his employer elect to do so.
(2) An employer who receives a notice under subsection (1) must give effect to the election by making deductions and paying contributions in respect of the employee in accordance with section 7A.
(3) A relevant employee may not make an election under subsection (1) in respect of a contribution period during which he is not a member of a registered scheme as required by section 7.
(4) A self-employed person whose relevant income is less than the minimum level of relevant income is not required to contribute to a registered scheme.
(Replaced 18 of 2008 s. 7)