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Legislation & Regulations

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Please note that the MPF guidelines below are previous versions which are no longer in effect.


Part I Guidelines on Licensing

No.Name of GuidelinesIssued Date (month/year)
I.1Guidelines on Application for Approval as Trustees and Application for Approval as Controllers of Approved Trustees12/988/087/093/142/16
I.2Guidelines on Application for Registration of Provident Fund Schemes12/988/083/142/16 
I.3Guidelines on Custodians12/98
11/07
10/00
 
1/01
 
5/03
 
7/05
 
I.4Guidelines on Eligible Insurers12/987/053/14  
I.5Guidelines on Application for Approval of Constituent Funds12/985/031/088/083/14
I.6Guidelines on Application for Approval of Pooled Investment Funds12/981/088/083/142/16
I.7Guidelines on Central Securities Depositories5/99
9/11
8/02
9/16
10/04
12/17
8/06
 
11/07
 
I.10Guidelines on Application for Cancellation of Approval of Constituent Funds11/10    
I.11Guidelines on Application for Cancellation of Approval of Pooled Investment Funds11/10    

Part II Guidelines on Reporting Requirements

No.Name of GuidelinesIssued Date (month/year)
II.1Guidelines on Monthly Returns of Registered Schemes2/99
6/15
7/01
2/16
8/02
 
8/08
 
8/12
 
II.2Guidelines on Monthly Returns of Approved Pooled Investment Funds being Capital Preservation Funds2/997/018/082/16 
II.3Guidelines on Quarterly Statistical Returns of Registered Schemes2/99
8/12
7/01
6/13
5/04
2/16
3/05
 
8/08
 
II.4Guidelines on Annual Statements of Registered Schemes5/99 3/06
2/16
1/01 2/07
3/17
7/01 1/08
 
5/04
8/08
 
3/05
8/12
 
II.5Guidelines on Annual Statements of Approved Pooled Investment Funds5/99
8/08
7/01
2/16
3/06
 
2/07
 
12/07
 
II.6Guidelines on Internal Control Report for each Registered Scheme5/997/10   
II.7Guidelines on Quarterly Returns of Approved Pooled Investment Funds4/0112/078/0812/11 
II.8Guidelines on Monthly Statistical Returns of Registered Schemes7/01
12/15
5/04
2/16
3/05
 
8/08
 
8/12
 
II.9Guidelines on Notification of Events of Significant Nature8/026/15   
II.10Guidelines on Quarterly Statistical Returns of the Default Investment Strategy of Registered Schemes3/17    

Part III Guidelines on Investment

No.Name of GuidelinesIssued Date (month/year)
III.1Guidelines on Debt Securities2/99
3/06
1/01
11/07
10/01
1/08
5/04
7/14
7/05
 
III.2Guidelines on Equities and Other Securities2/99
7/05
11/11
1/01
12/06
1/13
10/01
2/07
3/15
5/03
9/09
 
8/04
9/11
 
III.3Guidelines on Eligible Overseas Banks and Authorized Financial Institutions2/991/015/037/0512/06
III.4Guidelines on Approved Exchanges3/99
2/07
8/02
9/09
5/03
9/11
6/04
3/15
3/05
1/18
III.5Guidelines on Investment Managers2/99
9/09
6/99
 
6/03
 
5/04
 
11/08
 
III.6Guidelines on Capital Preservation Funds2/9912/996/0110/01 
III.7Guidelines on Securities Lending3/99    
III.9Guidelines on Reserving Standards for Investment Guarantees2/0112/07   
III.10Guidelines on Index-Tracking Collective Investment Schemes8/02
5/08
1/18
5/03
7/08
 
12/05
8/08
 
12/06
3/15
 
2/07
2/16
 
III.14Guidelines on Default Investment Strategy12/16    

Part IV Guidelines on Scheme Operations

No.Name of GuidelinesIssued Date (month/year)
IV.1Guidelines on Disclosure of Annual Fees (Repealed with effect from June 2004)3/993/00   
IV.2Guidelines on Reports Relating to Payment of Mandatory Contributions3/997/018/02  
IV.3Guidelines on Election for Transfer of Accrued Benefits4/99
3/14
7/16
9/18
7/01
6/14
11/16
3/19
1/08
6/15
12/16
 
8/12
9/15
3/17
 
8/13
3/16
10/17
 
IV.4Guidelines on Payment of Accrued Benefits - Documents to be Submitted to Approved Trustees4/99
12/05
6/15
1/01
12/06
2/16
6/01
1/08
3/17
8/02
11/13
 
5/04
9/14
 
IV.6Guidelines on Notice for Unclaimed Benefits (Repealed with effect from November 2008)4/99    
IV.7Guidelines on Fees for Portability5/99    
IV.8Guidelines on Enrolment and Contribution Arrangements for Relevant Employees Other Than Casual Employees5/00
12/10
10/00
8/11
8/02
3/12
7/08
10/13
7/09
 
IV.9Guidelines on Enrolment and Contribution Arrangements for Casual Employees5/0010/005/027/087/09
IV.10Guidelines on Enrolment and Contribution Arrangements for Self-employed Persons5/0010/005/027/08 
IV.11Guidelines on Contribution Period in Respect of a Relevant Employee7/005/028/025/04 
IV.12Guidelines on Relevant Income in Respect of a Relevant Employee7/00    
IV.13Guidelines on Compensation Fund7/001/01   
IV.14Guidelines on Remittance Statement9/008/02   
IV.15Guidelines on Person Exempt under section 4(3) of the Mandatory Provident Fund Schemes Ordinance9/005/02   
IV.16Guidelines on MPF Coverage on Employees Working Outside Hong Kong9/005/02   
IV.17Guidelines on Contribution Arrangement of a Self-employed Person10/005/028/028/113/12
IV.18Guidelines on Contribution Arrangement of a Self-employed Person Who Sustains a Loss10/008/028/113/12 
IV.19Guidelines on Minimum and Maximum Levels of Relevant Income of a Self-employed Person10/005/028/028/113/12
IV.20Guidelines on Prepayment of Contributions10/00    
IV.21Guidelines on Unclaimed Benefits8/027/08   
IV.22Guidelines on Statement Required under Section 7AB of the Mandatory Provident Fund Schemes Ordinance7/09    
IV.23Guidelines on Transfer Statement and Confirmation8/12    
IV.24Guidelines on Transfer Process under Sections 148A and 148B of the Mandatory Provident Fund Schemes (General) Regulation8/123/15   
IV.27Guidelines on Benefit Payment Statement2/16    

Part V Guidelines on ORSO Interface

No.Name of GuidelinesIssued Date (month/year)
V.1Guidelines on MPF Exempted ORSO Schemes - Application for Exemption of ORSO Exempted Schemes4/9912/998/08  
V.2Guidelines on MPF Exempted ORSO Schemes - Application for Exemption of ORSO Registered Schemes4/9912/991/088/083/14
V.4Guidelines on MPF Exempted ORSO Schemes - Preservation of Benefits4/991/083/1210/13 
V.5Guidelines on MPF Exempted ORSO Schemes - Illustrative Examples5/993/12   
V.6Guidelines on MPF Exempted ORSO Schemes - Application for Approval of Appointment of Trustees6/998/083/14  
V.7Guidelines on MPF Exempted ORSO Schemes - Application for Approval of Appointment of Directors of Trustees6/998/08   
V.8Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Exempted Scheme5/008/08   
V.9Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Registered Scheme5/008/08   
V.10Guidelines on MPF Exempted ORSO Schemes - Filing of Annual Report12/006/048/08  
V.11Guidelines on MPF Exempted ORSO Schemes - Withdrawal of Minimum MPF Benefits12/00
9/14
12/05
6/15
12/06
 
8/08
 
11/13
 

Part VI Guidelines on Intermediaries

No.Name of GuidelinesIssued Date (month/year)
VI.1Guidelines on MPF Intermediary Registration and Notification of Changes10/123/142/163/1610/17
VI.3Guidelines on Annual Returns to be Delivered by Registered Intermediaries10/12
2/16
12/13
12/16
3/14
10/17
11/14
12/17
12/15
 

Last Revision Date: 16/04/2019