Information Centre

The trustee is required to submit the audited financial statements and auditor’s report in order to report the scheme’s position up to the later of the following:

1. the effective date of termination of the scheme as notified to the MPFA using the “Notice of termination / winding up of a registered scheme” form; or
2. the date on which all the benefits under the scheme have been paid to members or (if applicable) the date of the assets of the scheme have been transferred to another scheme.

To ensure timely reporting, designated person and trustee should use the eORSO Portal for submitting annual returns and actuarial certificate.

While submissions via email to orsoesubmission@mpfa.org.hk or in hardcopy are still accepted, using the eORSO Portal is the preferred method as it offers a convenient, secure and faster way to submit your information.

The trustee should, when submitting the next annual return, notify the MPFA in writing about the details of the change such as the name of the new investment manager, the date of appointment, and the registration number with the Securities and Futures Commission or an overseas regulatory authority recognized by the MPFA.

If the administrator of a registered scheme becomes aware of a reportable event that occurs on or after 26 June 2020, he must within seven working days after becoming aware of the event give written notice to the MPFA setting out the particulars of the event such as the date the event occurred, case details and details of remedial action planned or taken, etc.

“Reportable event” refers to non-compliance with requirements in relation to scheme assets, members’ benefits, funding, trusteeship, investment, transfer of benefits or eligible person.

To ensure timely reporting, administrators should use the eORSO Portal to submit the notice of reportable events.

While submissions via email to orsoesubmission@mpfa.org.hk or in hardcopy are still accepted, using the eORSO Portal is the preferred method as it offers a convenient, secure and faster way to submit your information.

For details, please refer to Notification of Reportable Event.

 To ensure timely updating of the ORSO scheme records, administrator and designated person should use the eORSO Portal to submit the specified forms for reporting ORSO scheme changes.   

While submissions via email to orsoesubmission@mpfa.org.hk or in hardcopy are still accepted, using the eORSO Portal is the preferred method as it offers a convenient, secure and faster way to submit your information.  

For details, please refer to Change of Scheme Particulars.

Please refer to V.12 Guidelines on MPF Exempted ORSO Schemes – Investment Managers   for the list of regulatory authorities recognized by the MPFA.

Upon termination or winding up of an ORSO registered scheme (except in pursuance to a court order under section 48 of the Occupational Retirement Schemes Ordinance), the relevant employer and designated person must give written notice to both the MPFA and each member of the scheme within 14 days of the commencement of the termination or winding up process.

For details, please refer to Termination of Scheme / Withdrawal of Exemption Certificate.

According to the legislation, a new member of MPF Exempted ORSO scheme, his/her MMB cannot be forfeited upon dismissal from employment, regardless of whether the dismissal is on grounds of misconduct, fraud or dishonesty, and may not be used in the settlement of any losses suffered by the employer or any debts owed to the employer. 

For existing members, upon dismissal for cause, the trustee cannot withhold the employer’s funded portion of the existing member’s accrued benefits up to an amount equivalent to MMB.

The forfeiture clause in the scheme governing rules should also be considered.

To ensure timely submission of cases, trustees should use the eORSO Portal. For details, please refer to Question #14. 

While submissions via email to orsoesubmission@mpfa.org.hk or in hardcopy are still accepted, using the eORSO Portal is the preferred method as it offers a convenient, secure and faster way to report your case.   

For those designated persons who have not yet registered an account on the eORSO Portal, please contact MPFA by email to eORSO@mpfa.org.hk for eORSO Portal account registered information.  Login ID and password will be sent to the designated email address of the designated person upon successful creation of the eORSO Portal account.

The Primary account is used by the trustee’s or designated person’s authorized person to prepare and submit information to the MPFA via the eORSO Portal, such as submission of annual documents and specified forms to report scheme changes. 

The Sub-account is used by person delegated by the Primary account users, exclusively for preparing information that needs to be submitted to the MPFA, such as annual documents and specified forms to report scheme changes.

The eForm ER account is a temporary account created by the Primary or Sub-account users for relevant employer(s) participating in a group occupational retirement scheme.  It is used to prepare and submit specified forms for change of scheme particulars, except for Form ORS-9 and Form ORS-10.  The eForm ER account will remain active for 14 days after submission of specified forms.

If you forget your Primary account or Sub-account login ID, please click the “Forgot Login ID” button on the login page of the eORSO Portal, and then input the employer name and the designated email address for requesting your login ID.  The login ID will be sent to the designated email address.

If you forget your Primary account or Sub-account password, please click the “Forgot Password” button on the login page of the eORSO Portal, and then input your login ID and the designated email address for requesting the new password.  New password will be sent to the designated email address.

After logging into the eORSO Portal, please select the “Periodic Submission” menu 

• For submission of annual return, please select “eForm Submission” then follow the instructions to submit the annual return. 
• For submission of actuarial certificate by the designated person, please select “Actuarial Certificate”, then follow the instructions to submit the actuarial certificate.

For details of the procedures for submission via the eORSO Portal, please refer to the User Manual  and User Flow Diagram  .

After logging into the eORSO Portal, please select the “New eForm” menu item under the “Notification of Changes” menu, then follow the instructions to submit the specified forms.

For details of the procedures for submission via the eORSO Portal, please refer to the User Manual  and User Flow Diagram .

After logging into the eORSO Portal, please select the “New eForm/Reporting” menu item under the “Other Submission” menu, then follow the instructions to submit the case.

For details of the procedures for submission via the eORSO Portal, please refer to the User Manual  and User Flow Diagram .

After logging into the eORSO Portal, please select the “New eForm” menu item under the “Other Submission” menu, then follow the instructions to submit the specified forms.

For details of the procedures for submission via the eORSO Portal, please refer to the User Manual  and User Flow Diagram .

Both Primary account and Sub-account users can view the history of submitted documents in the eORSO Portal After logging into the eORSO Portal:

• To view the submission history of the annual return and actuarial certificate, please select the “Submission History” menu item under the “Periodic Submission “menu.
• To view the submission history of specified forms for reporting the change of name, address and/or domicile of the scheme administrator or designated person of a registered scheme, please select the “eForm Draft and Submission History” menu item under the “Notification of Changes” menu. 
• To view the submission history of reported cases regarding the withdrawal of minimum MPF benefits (MMB) due to the member’s permanent departure from Hong Kong and notice of reportable events, please select the “eForm/Reporting Draft and Submission History” menu item under the “Other Submission” menu.

For details, please refer to User Manual . Submission history can only be viewed for around 12 months from date of submission.