Statutory Requirements for Exemption

Before the implementation of the MPF System in 2000, eligible ORSO schemes which fulfilled the relevant requirements were allowed to apply for exemption. Employers under MPF exempted ORSO schemes are required to provide eligible employees with an option to choose between joining an MPF scheme or the MPF exempted ORSO scheme.

Offering an option to new eligible employees

  • Employers under an MPF exempted ORSO scheme must offer new employees a choice between an ORSO scheme and an MPF scheme no later than 10 days after the employees become eligible.
  • Employees must respond in writing to their employer with their choice no later than 30 days after they become eligible, otherwise they are deemed to have chosen the MPF scheme.

To facilitate employees to make a choice, employers must provide sufficient information (in both Chinese and English) in relation to MPF schemes and ORSO schemes, for example:


  • contribution
  • vesting scale (if applicable)
  • benefit structure
  • preservation and transferability of minimum MPF benefits/MPF mandatory contributions


Comparative Information of MPF Exempted ORSO Schemes and MPF Schemes 

Offering an option upon reduction of future benefits

When employers decide to reduce scheme members’ future benefits or rights under an MPF exempted ORSO registered scheme, scheme members must be given a chance to choose to join an MPF scheme instead.