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Legislation & Regulations

Circulars

MPF

8 March 2002


To : All Approved Trustees of Registered Schemes


Dear Sirs,


Outstanding Surcharge Period Annual Benefit Statements


Pursuant to section 56(3)(b) of the Mandatory Provident Fund Schemes General Regulation ("Regulation"), a scheme member's benefit statement ("benefit statement") must "specify the total contributions that have been paid to the scheme in respect of the member during the financial period and specify, in so far as it is within the knowledge of the trustee, any contribution periods for which contributions that were required to be paid in respect of the member have not been paid".


The Authority would like to clarify that in case there is any outstanding surcharge on contribution arrears due from any employers, the trustees should disclose the relevant contribution period of which surcharge has not been paid by the employer in the benefit statement in accordance with section 56(3)(b) of the Regulation.


Should you have any question about the content of this circular letter, please feel free to contact your case officer at the Authority.


Yours faithfully,


(Ms Hendena YU)
Chief Operating Officer (Compliance)

Last Revision Date: 17/10/2014