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Please note that the MPF guidelines below are previous versions which are no longer in effect.

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Part I Guidelines on Licensing
No.
Name of Guidelines
Issued Date (month/year)
I.1
Guidelines on Application for Approval as Approved 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

1/08  

11/07 

7/05 

5/03 

I.4
Guidelines on Eligible Insurers

10/17 

3/14 

 

I.5
Guidelines on Application for Approval of Constituent Funds

4/23 

10/22 

2/16 

3/14 

 

I.6
Guidelines on Application for Approval of Pooled Investment Funds
I.7
Guidelines on Central Securities Depositories
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 Guidelines on Reporting Requirements
No.
Name of Guidelines
Issued Date (month/year)
II.1
Guidelines on Monthly Returns of Registered Schemes

4/23 

3/17 

2/16 

6/15 

8/12 

8/08 

8/02 

7/01 

2/99 

II.2
Guidelines on Monthly Returns of Approved Pooled Investment Funds being Capital Preservation Funds

3/17 

2/16 

8/08 

II.3
Guidelines on Quarterly Statistical Returns of Registered Schemes

4/23 

3/19 

2/16 

2/16 

6/13 

8/12 

8/08 

3/05 

5/04 

7/01 

2/99 

II.4
Guidelines on Annual Statements of Registered Schemes

12/22 

8/21 

3/19 

3/17 

2/16 

8/12 

8/08 

1/08 

2/07 

3/06 

3/05 

5/04 

7/01 

1/01 

5/99 

II.5
Guidelines on Annual Statements of Approved Pooled Investment Funds

12/07 

2/07 

3/06 

7/01 

5/99 

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

4/23 

3/19 

2/16 

12/15 

8/12 

8/08 

3/05 

5/04 

7/01 

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 Guidelines on Investment
No.
Name of Guidelines
Issued Date (month/year)
III.1
Guidelines on Debt Securities
III.2
Guidelines on Equities and Other Securities

12/17 

3/15 

1/13 

11/11 

9/11 

9/09 

2/07 

12/06 

7/05 

8/04 

5/03 

10/01 

1/01 

2/99 

III.3
Guidelines on Eligible Overseas Banks and Authorized Financial Institutions

5/03 

1/01 

2/99 

III.4
Guidelines on Approved Exchanges

6/18 

1/18 

3/15 

9/11 

9/09 

2/07 

3/05 

6/04 

5/03 

8/02 

3/99 

III.5
Guidelines on Investment Managers

6/03 

6/99 

2/99 

III.6
Guidelines on Capital Preservation Funds
III.7
Guidelines on Securities Lending
III.9
Guidelines on Reserving Standards for Investment Guarantees
III.10
Guidelines on Index-Tracking Collective Investment Schemes

6/18 

1/18 

2/16 

3/15 

8/08 

7/08 

5/08 

III.14
Guidelines on Default Investment Strategy
Part IV Guidelines on Scheme Operations
No.
Name of Guidelines
Issued Date (month/year)
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

11/23 

8/23 

8/21 

7/21
1/21

10/20 

7/19 

4/19 

3/19 

9/18 

10/17 

3/17 

  

 

12/16 

11/16 

7/16 

3/16 

9/15 

6/15 

6/14 

3/14 

8/13 

8/12 

1/08 

7/01 

4/99 

IV.4
Guidelines on Payment of Accrued Benefits - Documents to be Submitted to Approved Trustees

3/19 

3/17 

2/16 

6/15 

9/14 

11/13 

1/08 

12/06 

12/05 

5/04 

8/02 

6/01 

1/01 

4/99 

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

7/09 

7/08 

8/02 

10/00 

5/00 

IV.9
Guidelines on Enrolment and Contribution Arrangements for Casual Employees

6/15 

7/09 

7/08 

IV.10
Guidelines on Enrolment and Contribution Arrangements for Self-employed Persons

6/15 

7/08 

5/02 

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

3/12 

8/11 

8/02 

IV.18
Guidelines on Contribution Arrangement of a Self-employed Person Who Sustains a Loss
IV.19
Guidelines on Minimum and Maximum Levels of Relevant Income of a Self-employed Person

3/12 

8/11 

8/02 

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) Regulation
IV.26
Guidelines on Giving of Notices or Documents by Electronic Means
IV.27
Guidelines on Benefit Payment Statement
Part V Guidelines on ORSO Interface
No.
Name of Guidelines
Issued Date (month/year)
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

4/23 

2/16 

3/14 

8/08 

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

4/23 

2/16 

3/14 

V.7
Guidelines on MPF Exempted ORSO Schemes - Application for Approval of Appointment of Directors of Trustees

4/23 

2/16 

 

V.8
Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Exempted Scheme

4/23 

2/16 

 

V.9
Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Registered Scheme

4/23 

2/16 

 

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

3/17 

6/15 

9/14 

11/13 

 

Part VI Guidelines on Intermediaries
No.
Name of Guidelines
Issued Date (month/year)
VI.1
Guidelines on MPF Intermediary Registration and Notification of Changes

4/23 

12/21 

8/20 

9/19 

11/17 

 

VI.2
Guidelines on Conduct Requirements for Registered Intermediaries
VI.3
Guidelines on Annual Returns to be Delivered by Registered Intermediaries