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Section 6H of the Mandatory Provident Fund Schemes Ordinance (Cap 485) (MPFSO) empowers the MPFA to issue guidelines for the guidance of approved trustees, service providers, participating employers and their employees, self-employed persons and other persons concerned with the MPFSO to facilitate their compliance with the regulatory requirements. A guideline may consist of, for example, a code, standard or rule.
Such guidelines are not subsidiary legislation. A person does not incur a civil or criminal liability only because the person has contravened a guideline issued under section 6H of the MPFSO. However, if in any legal proceedings the court is satisfied that such a guideline is relevant to determining a matter that is in issue in the proceedings, (a) the guideline is admissible in evidence in the proceedings, and (b) proof that the person contravened or did not contravene the guideline may be relied on by any party to the proceedings as tending to establish or negate the matter.
Latest Changes to MPF Guidelines
The Mandatory Provident Fund Schemes Authority issued two sets of revised MPF Guidelines in August 2023:
I. Guidelines on Election for Transfer of Accrued Benefits (Guidelines IV.3); and
II. Guidelines on Continuing Training for Subsidiary Intermediaries (Guidelines VI.4).
A brief description of the latest changes to the MPF Guidelines is available here.
Current Version
Part I - Licensing
- I .1 Guidelines on Application for Approval as Trustees and Application for Approval as Controllers of Approved Trustees
- I .2 Guidelines on Application for Registration of Provident Fund Schemes
- I .3 Guidelines on Custodians
- I .4 Guidelines on Eligible Insurers
- I .5 Guidelines on Application for Approval of Constituent Funds
- I .6 Guidelines on Application for Approval of Pooled Investment Funds
- I .7 Guidelines on Central Securities Depositories
- I .8 Guidelines on Custodial / Subcustodial Agreement
- I .9 Guidelines on Approved Credit Rating Agencies
- I.10 Guidelines on Application for Cancellation of Approval of Constituent Funds
- I.11 Guidelines on Application for Cancellation of Approval of Pooled Investment Funds
Part II - Reporting Requirements
- II.1 Guidelines on Monthly Returns of Registered Schemes
- II.2 Guidelines on Monthly Returns of Approved Pooled Investment Funds being Capital Preservation Funds
- II.3 Guidelines on Quarterly Statistical Returns of Registered Schemes
- II.4 Guidelines on Annual Statements of Registered Schemes
- II.5 Guidelines on Annual Statements of Approved Pooled Investment Funds
- II.6 Guidelines on Internal Control Report for Each Registered Scheme
- II.7 Guidelines on Quarterly Returns of Approved Pooled Investment Funds
- II.8 Guidelines on Monthly Statistical Returns of Registered Schemes
- II.9 Guidelines on Notification of Events of Significant Nature
- II.10 Guidelines on Quarterly Statistical Returns of the Default Investment Strategy of Registered Schemes
Part III - Investment
- III.1 Guidelines on Debt Securities
- III.2 Guidelines on Equities and Other Securities
- III.3 Guidelines on Eligible Overseas Banks and Authorized Financial Institutions
- III.4 Guidelines on Approved Exchanges
- III.5 Guidelines on Investment Managers
- III.6 Guidelines on Capital Preservation Funds
- III.7 Guidelines on Securities Lending
- III.8 Guidelines on Repurchase Agreements
- III.9 Guidelines on Reserving Standards for Investment Guarantees
- III.10 Guidelines on Index-Tracking Collective Investment Schemes
- III.11 Guidelines on Spread Requirements
- III.12 Guidelines on Deposit
- III.13 Guidelines on Requirements for Securities to be Considered as "to be Listed"
- III.14 Guidelines on Default Investment Strategy
Part IV - Scheme Operations
- IV.1 Guidelines on Disclosure of Annual Fees (Revoked with effect from June 2004)
- IV.2 Guidelines on Reports Relating to Payment of Mandatory Contributions
- IV.3 Guidelines on Election for Transfer of Accrued Benefits
- IV.4 Guidelines on Payment of Accrued Benefits - Documents to be Submitted to Approved Trustees
- IV.5 Guidelines on Payment of Accrued Benefits - Permanent Departure from Hong Kong
- IV.6 Guidelines on Notice for Unclaimed Benefits (Revoked with effect from November 2008)
- IV.7 Guidelines on Fees and Charges for Transfer of Accrued Benefits
- IV.8 Guidelines on Enrolment and Contribution Arrangements for Relevant Employees Other Than Casual Employees
- IV.9 Guidelines on Enrolment and Contribution Arrangements for Casual Employees
- IV.10 Guidelines on Enrolment and Contribution Arrangements for Self-employed Persons
- IV.11 Guidelines on Contribution Period in Respect of a Relevant Employee
- IV.12 Guidelines on Relevant Income in Respect of a Relevant Employee
- IV.13 Guidelines on Compensation Fund
- IV.14 Guidelines on Remittance Statement
- IV.15 Guidelines on Person Exempt under section 4(3) of the Mandatory Provident Fund Schemes Ordinance
- IV.16 Guidelines on MPF Coverage on Employees Working Outside Hong Kong
- IV.17 Guidelines on Contribution Arrangement of a Self-employed Person
- IV.18 Guidelines on Contribution Arrangement for a Self-employed Person Who Sustains a Loss
- IV.19 Guidelines on Minimum and Maximum Levels of Relevant Income of a Self-employed Person
- IV.20 Guidelines on Prepayment of Contributions
- IV.21 Guidelines on Unclaimed Benefits
- IV.22 Guidelines on Statement Required under Section 7AB of the Mandatory Provident Fund Schemes Ordinance
- IV.23 Guidelines on Transfer Statement and Confirmation
- IV.24 Guidelines on Transfer Process under Sections 148A and 148B of the Mandatory Provident Fund Schemes (General)
- IV.25 Guidelines on Electronic System for Transmission of Data on Transfer of Accrued Benefits
- IV.26 Guidelines on Giving of Notices or Documents by Electronic Means
- IV.27 Guidelines on Benefit Payment Statement
Part V - ORSO Interface
- V.1 Guidelines on MPF Exempted ORSO Schemes - Application for Exemption of ORSO Exempted Schemes (Revoked with effect from April 2023)
- V.2 Guidelines on MPF Exempted ORSO Schemes - Application for Exemption of ORSO Registered Schemes
- V.3 Guidelines on MPF Exempted ORSO Schemes - Treatment of Accrued Rights of Existing Members who Join MPF Schemes
- V.4 Guidelines on MPF Exempted ORSO Schemes - Preservation of Benefits
- V.5 Guidelines on MPF Exempted ORSO Schemes - Illustrative Examples
- V.6 Guidelines on MPF Exempted ORSO Schemes - Application for Approval of Appointment of Trustees
- V.7 Guidelines on MPF Exempted ORSO Schemes - Application for Approval of Appointment of Directors of Trustees
- V.8 Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Exempted Scheme
- V.9 Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Registered Scheme
- V.10 Guidelines on MPF Exempted ORSO Schemes - Filing of Annual Report
- V.11 Guidelines on MPF Exempted ORSO Schemes - Withdrawal of Minimum MPF Benefits
- V.12 Guidelines on MPF Exempted ORSO Schemes - Investment Managers
Part VI - Intermediaries
- VI.1 Guidelines on MPF Intermediary Registration and Notification of Changes
- VI.2 Guidelines on Conduct Requirements for Registered Intermediaries
- VI.3 Guidelines on Annual Returns to be Delivered by Registered Intermediaries
- VI.4 Guidelines on Continuing Training for Subsidiary Intermediaries (Version 1: applicable to the calendar year of 2023 and before)
VI.4 Guidelines on Continuing Training for Subsidiary Intermediaries (Version 2: effective from 1 January 2024) - VI.5 Guidelines on Annual Fees for Registered Intermediaries
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