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Legislation & Regulations



30 September 2000

To : All Approved Trustees

Dear Sirs,

Withdrawal of Accrued Benefits

I According to section 15(4)(a) of the Mandatory Provident Fund Schemes Ordinance, the whole of the accrued benefits of a deceased scheme member must be paid to the member's personal representatives. This applies to the accrued benefit derived from both mandatory and voluntary contributions. In the event that there are no personal representatives of the member's estate or if they are unwilling to act, the accrued benefits shall be treated as unclaimed benefits by virtue of section 161(3) of the Mandatory Provident Fund Schemes (General) Regulation.

It has been brought to the attention of the Authority that some MPF scheme providers are collecting from scheme members particulars of beneficiaries entitled to be paid the accrued benefits upon death of the members. It should be noted that when a scheme member has died, the above-mentioned provisions in the MPF legislation would operate. Payment of accrued benefits in ways inconsistent with those provisions would constitute a breach of the law. We therefore consider that the collection of beneficiary information could create confusion to scheme members and such information should not be requested from scheme member in the membership enrolment forms or other documents.

Should you have any queries on the above, please do not hesitate to contact your case officer.

Yours sincerely,

(Raymond Tam)
Executive Director
Services Supervision

Last Revision Date: 17/10/2014