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Documents to be Provided Annually

  1. Annual Return / Actuarial Certificate for ORSO Registered Scheme

    1. Annual Return

      To provide an annual return for an ORSO registered scheme, please follow the steps below:

      Step 1: Employers are required to provide the employer's auditor’s statement (Form A and B) to the administrator’s auditor not later than four months after each financial year of the scheme. For details, please read the Guidelines on the Statement of the Employer's Auditor.
       
      Step 2: Trustees / designated persons are required to send an annual return (in a form specified by the Registrar), auditor’s report and audited financial statements to the Registrar within six months after the end of a scheme’s financial year.

      I) For a registered scheme which is not MPF exempted, please complete the form:

      Specified formFormSubmitted by
      Annual ReturnORS-4Designated Person
      Notes: The Registrar may require any other documents subject to circumstances.

      II) For an MPF exempted registered scheme, please read the guidelines before completing the form:
      Guidelines V.10

      Specified formFormSubmitted by
      Annual return of an MPF exempted ORSO registered schemeMPF(ORSO)-AR Trustee

      If any changes have been made to the scheme particulars, such as financial year-end date, scheme type, amendment to the governing rules or investment manager, the trustee is required to report these changes in the annual return. In the case of an amendment to the governing rules, a copy of the amendment is also required to be provided together with the annual return.

      Notes: The Registrar may require any other documents subject to circumstances.
       
    2. Actuarial Certificate

      *applicable to registered defined benefit schemes only

      Designated persons are required to supply an actuarial certificate to the Registrar within six months after the expiration of the relevant period.
       
  2. Annual Membership Statement / Documentary Evidence for ORSO exempted scheme

    1. Annual Membership Statement

      *applicable only to exempted schemes whose exemption was granted on the grounds of limited number of members who are permanent Hong Kong ID card holders (i.e. under section 7(4)(b) or (c) of ORSO)

      The relevant or representative employer of an exempted scheme shall provide annually to the Registrar, within 14 days after the expiration of each period of 12 months beginning on the date of the exemption certificate or an anniversary of the date, or such longer period as the Register may allow, a written statement of -
      • the total number of scheme members on the date of the statement; and
      • the number of such members who were on that date Hong Kong permanent identity card holders.

      Please complete the statement:

      Required document(s)Submitted by
      Annual Membership StatementSampleEmployer
    2. Documentary Evidence

      *applicable only to exempted schemes whose exemption was granted by virtue of the offshore scheme's overseas registration or approval by an overseas authority which performs functions generally analogous to the Registrar (i.e. under section 7(4)(a) of ORSO)

      The relevant or representative employer of an exempted scheme shall provide annually to the Registrar, within 14 days after the expiration of each period of 12 months beginning on the date of the exemption certificate or an anniversary of the date, or such longer period as the Registrar may allow, documentary evidence in respect of the scheme’s validity as regards its overseas registration or approval during that year, e.g. a copy of the latest contribution statement made by the relevant employer.
       

Last Revision Date: 15/06/2016