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Under section 46 of the Mandatory Provident Fund Schemes Ordinance (Cap 485) (MPFSO), the Chief Executive in Council may make regulations for or with respect to any matter that by the MPFSO is required or permitted to be prescribed by regulations; or that is necessary or convenient to be prescribed for achieving the objects of the MPFSO. Regulations may also be made under section 46 of the MPFSO for the purposes specified therein, which include setting out the requirements in relation to the operation of the MPF schemes (e.g. requirements on trustees, enrolment, contribution, portability and withdrawal of accrued benefits arrangements, and investment requirements), applications for exemption from MPF requirements in respect of schemes registered under the Occupational Retirement Schemes Ordinance (Cap 426) and the ongoing monitoring requirements, and prescribing the types and amounts of fees payable (e.g. fees for approval of trustees). Regulations made pursuant to section 46 of the MPFSO are subsidiary legislation.

Under section 47 of the MPFSO, the MPFA may make rules for or with respect to any matter that by the MPFSO is required or permitted to be prescribed by the rules.  Rules may also be made under section 47 of the MPFSO for the purposes specified therein, which include providing for matters relating to the administration of MPF schemes and the payment of mandatory contributions.   Rules made pursuant to section 47 of the MPFSO are subsidiary legislation.

 

• MPFS (General) Regulation
• MPFS (Exemption) Regulation
• MPFS (Fees) Regulation
• MPFS (Exemption) Regulation (Specification of Date under Sections 5 and 16) Notice
• MPFS (Contributions for Casual Employees) Order
• MPFS (Specification of Permitted Periods) Notice
• MPFS Rules
• MPFS (Compensation Claims) Rules
• MPFS (Winding Up) Rules