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Mandatory Provident Fund Schemes (Exemption) Regulation

The Mandatory Provident Fund Schemes (Exemption) Regulation (“Exemption Regulation”) sets out in detail the arrangements for the interface between ORSO schemes and MPF schemes. It specifies the circumstances for the exemption of existing ORSO schemes from MPF requirements. The objective of the interface arrangements is to minimize the interference with existing schemes and avoid upsetting the contractual relationship between employers and existing employees. The arrangements also provide equitable treatment for all employees and protect their rights and interests. ORSO schemes granted an MPF Exemption Certificate must comply with the requirements of the Exemption Regulations in addition to ORSO.

Mandatory Provident Fund Schemes (Exemption) Regulation (Chapter 485B, Laws of Hong Kong)

Last Revision Date: 06/10/2012