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The following are the relevant penalties: Type of Employer Non-compliance. Penalty. Failure to enrol employees in an MPF scheme. Maximum penalty of a $350,000 fine and imprisonment for three years. Failure to pay mandatory contributions to MPF trustees (having deducted 5% from employees’ relevant income) Maximum penalty of a $450,000 fine and ...
一般而言，供款日為每月的第10日。 例如，9月份糧期的供款應在10月10日或之前支付給受託人。 就新僱員的首次供款，僱主應在僱員受僱滿 60日 所在的月份完結後的下一個供款日（每個月的第10日）或之前，把供款支付給受託人。
Mandatory Contributions. Mandatory contributions made for an employee are fully and immediately vested in the employee once they are paid into his/her MPF account. Any investment return derived from the mandatory contributions is also fully and immediately vested in that employee. Employees. Self-employed Persons (SEPs)
Notes: In the Appendix B of the Handbook on MPF Intermediary Registration, there are dozens of scenarios listed for your reference on the forms to be used. Please also refer to the Guidelines VI.1 - Guidelines on MPF Intermediary Registration and Notification of Changes, Handbook on MPF Intermediary Registration and the relevant sections of the ...
How to switch funds. Some MPF schemes offer one or two methods for switching funds. These are: (I) Funds switching: This changes the existing MPF investment portfolios by redeeming all or part of the MPF in one or more funds (i.e. “switching out”) and investing the respective proceeds into one or more other funds (i.e. “switching in”).
in the case of a casual employee, the first 10 days of employment within which the employer is required to enrol the employee into an MPF scheme; and in the case of a self-employed person, the first 60 days after the date on which the person becomes self-employed within which the person is required to enrol himself/herself in an MPF scheme.
offence, to a further fine of $10,000 for every day during which the offence continues. Section 33A(2) of the Ordinance provides that if the relevant employer or administrator of a registered scheme becomes aware of a reportable event that occurs on or after the
