Previous Version

Please note that the MPF guidelines below are previous versions which are no longer in effect.


Part I Guidelines on Licensing

No. Name of Guidelines Issued Date (month/year)
I.1 Guidelines on Application for Approval as Trustees and Application for Approval as Controllers of Approved Trustees 12/98 8/08 7/09 3/14 2/16
I.2 Guidelines on Application for Registration of Provident Fund Schemes 12/98 8/08 3/14 2/16  
I.3 Guidelines on Custodians 12/98
11/07
10/00
 
1/01
 
5/03
 
7/05
 
I.4 Guidelines on Eligible Insurers 12/98 7/05 3/14    
I.5 Guidelines on Application for Approval of Constituent Funds 12/98 5/03 1/08 8/08 3/14
I.6 Guidelines on Application for Approval of Pooled Investment Funds 12/98 1/08 8/08 3/14 2/16
I.7 Guidelines on Central Securities Depositories 5/99
9/11
8/02
9/16
10/04
12/17
8/06
 
11/07
 
I.10 Guidelines on Application for Cancellation of Approval of Constituent Funds 11/10        
I.11 Guidelines on Application for Cancellation of Approval of Pooled Investment Funds 11/10        

Part II Guidelines on Reporting Requirements

No. Name of Guidelines Issued Date (month/year)
II.1 Guidelines on Monthly Returns of Registered Schemes 2/99
6/15
7/01
2/16
8/02
 
8/08
 
8/12
 
II.2 Guidelines on Monthly Returns of Approved Pooled Investment Funds being Capital Preservation Funds 2/99 7/01 8/08 2/16  
II.3 Guidelines on Quarterly Statistical Returns of Registered Schemes 2/99
8/12
7/01
6/13
5/04
2/16
3/05
2/16
8/08
 
II.4 Guidelines on Annual Statements of Registered Schemes 5/99 3/06
2/16
1/01 2/07
3/17
7/01 1/08
 
5/04
8/08
 
3/05
8/12
 
II.5 Guidelines on Annual Statements of Approved Pooled Investment Funds 5/99
8/08
7/01
2/16
3/06
 
2/07
 
12/07
 
II.6 Guidelines on Internal Control Report for each Registered Scheme 5/99 7/10      
II.7 Guidelines on Quarterly Returns of Approved Pooled Investment Funds 4/01 12/07 8/08 12/11  
II.8 Guidelines on Monthly Statistical Returns of Registered Schemes 7/01
12/15
5/04
2/16
3/05
 
8/08
 
8/12
 
II.9 Guidelines on Notification of Events of Significant Nature 8/02 6/15      
II.10 Guidelines on Quarterly Statistical Returns of the Default Investment Strategy of Registered Schemes 3/17        

Part III Guidelines on Investment

No. Name of Guidelines Issued Date (month/year)
III.1 Guidelines on Debt Securities 2/99
3/06
1/01
11/07
10/01
1/08
5/04
7/14
7/05
 
III.2 Guidelines on Equities and Other Securities 2/99
7/05
11/11
1/01
12/06
1/13
10/01
2/07
3/15
5/03
9/09
12/17
8/04
9/11
 
III.3 Guidelines on Eligible Overseas Banks and Authorized Financial Institutions 2/99 1/01 5/03 7/05 12/06
III.4 Guidelines on Approved Exchanges 3/99
2/07
6/18
8/02
9/09
 
5/03
9/11
 
6/04
3/15
 
3/05
1/18
 
III.5 Guidelines on Investment Managers 2/99
9/09
6/99
 
6/03
 
5/04
 
11/08
 
III.6 Guidelines on Capital Preservation Funds 2/99 12/99 6/01 10/01  
III.7 Guidelines on Securities Lending 3/99        
III.9 Guidelines on Reserving Standards for Investment Guarantees 2/01 12/07      
III.10 Guidelines on Index-Tracking Collective Investment Schemes 8/02
5/08
1/18
5/03
7/08
 
12/05
8/08
 
12/06
3/15
 
2/07
2/16
 
III.14 Guidelines on Default Investment Strategy 12/16 6/18      

Part IV Guidelines on Scheme Operations

No. Name of Guidelines Issued Date (month/year)
IV.1 Guidelines on Disclosure of Annual Fees (Repealed with effect from June 2004) 3/99 3/00      
IV.2 Guidelines on Reports Relating to Payment of Mandatory Contributions 3/99 7/01 8/02    
IV.3 Guidelines on Election for Transfer of Accrued Benefits 4/99
3/14
7/16
9/18
7/01
6/14
11/16
3/19
1/08
6/15
12/16
4/19
8/12
9/15
3/17
7/19
8/13
3/16
10/17
 
IV.4 Guidelines on Payment of Accrued Benefits - Documents to be Submitted to Approved Trustees 4/99
12/05
6/15
1/01
12/06
2/16
6/01
1/08
3/17
8/02
11/13
 
5/04
9/14
 
IV.6 Guidelines on Notice for Unclaimed Benefits (Repealed with effect from November 2008) 4/99        
IV.7 Guidelines on Fees for Portability 5/99        
IV.8 Guidelines on Enrolment and Contribution Arrangements for Relevant Employees Other Than Casual Employees 5/00
12/10
10/00
8/11
8/02
3/12
7/08
10/13
7/09
 
IV.9 Guidelines on Enrolment and Contribution Arrangements for Casual Employees 5/00 10/00 5/02 7/08 7/09
IV.10 Guidelines on Enrolment and Contribution Arrangements for Self-employed Persons 5/00 10/00 5/02 7/08  
IV.11 Guidelines on Contribution Period in Respect of a Relevant Employee 7/00 5/02 8/02 5/04  
IV.12 Guidelines on Relevant Income in Respect of a Relevant Employee 7/00        
IV.13 Guidelines on Compensation Fund 7/00 1/01      
IV.14 Guidelines on Remittance Statement 9/00 8/02      
IV.15 Guidelines on Person Exempt under section 4(3) of the Mandatory Provident Fund Schemes Ordinance 9/00 5/02      
IV.16 Guidelines on MPF Coverage on Employees Working Outside Hong Kong 9/00 5/02      
IV.17 Guidelines on Contribution Arrangement of a Self-employed Person 10/00 5/02 8/02 8/11 3/12
IV.18 Guidelines on Contribution Arrangement of a Self-employed Person Who Sustains a Loss 10/00 8/02 8/11 3/12  
IV.19 Guidelines on Minimum and Maximum Levels of Relevant Income of a Self-employed Person 10/00 5/02 8/02 8/11 3/12
IV.20 Guidelines on Prepayment of Contributions 10/00        
IV.21 Guidelines on Unclaimed Benefits 8/02 7/08      
IV.22 Guidelines on Statement Required under Section 7AB of the Mandatory Provident Fund Schemes Ordinance 7/09        
IV.23 Guidelines on Transfer Statement and Confirmation 8/12        
IV.24 Guidelines on Transfer Process under Sections 148A and 148B of the Mandatory Provident Fund Schemes (General) Regulation 8/12 3/15      
IV.26 Guidelines on Giving of Notices or Documents by Electronic Means 12/15        
IV.27 Guidelines on Benefit Payment Statement 2/16        

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 4/99 12/99 8/08    
V.2 Guidelines on MPF Exempted ORSO Schemes - Application for Exemption of ORSO Registered Schemes 4/99 12/99 1/08 8/08 3/14
V.4 Guidelines on MPF Exempted ORSO Schemes - Preservation of Benefits 4/99 1/08 3/12 10/13  
V.5 Guidelines on MPF Exempted ORSO Schemes - Illustrative Examples 5/99 3/12      
V.6 Guidelines on MPF Exempted ORSO Schemes - Application for Approval of Appointment of Trustees 6/99 8/08 3/14    
V.7 Guidelines on MPF Exempted ORSO Schemes - Application for Approval of Appointment of Directors of Trustees 6/99 8/08      
V.8 Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Exempted Scheme 5/00 8/08      
V.9 Guidelines on MPF Exempted ORSO Schemes - Application for Withdrawal of Exemption Certificate of an ORSO Registered Scheme 5/00 8/08      
V.10 Guidelines on MPF Exempted ORSO Schemes - Filing of Annual Report 12/00 6/04 8/08    
V.11 Guidelines on MPF Exempted ORSO Schemes - Withdrawal of Minimum MPF Benefits 12/00
9/14
12/05
6/15
12/06
 
8/08
 
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 10/12
11/17
3/14
9/19
2/16
 
3/16
 
10/17
 
VI.3 Guidelines on Annual Returns to be Delivered by Registered Intermediaries 10/12
2/16
12/13
12/16
3/14
10/17
11/14
12/17
12/15
3/19

Last Revision Date: 13/11/2020