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ENROLMENT Q: Who needs to enrol ? Is there any exemption ? Q: What is the difference between Casual and Non-Casual Employee ? Q: What is the definition of Self-employed Person ? Q: Are securities brokers or dealers Self-employed persons?
Q:Who needs to enrol ? Is there any exemption ? A: All full-time and part-time employees, aged between 18 and 64, who have been employed for at least 60 days must be enrolled into an MPF scheme. Exempt Employee: includes the following
Q: When is Enrolment due ? A: NON-CASUAL EMPLOYEE Age 18 or above - Within the first 60 days of employment; Below Age 18 - On or before the first 60 days of employment ; or age 18 birthday, whichever is the later. CASUAL EMPLOYEE Age 18 or above - Within the first 10 days of employment ; Below Age 18 - On or before the first 10 days of employment ; or age 18 birthday, whichever is the later. Remarks : If the last day of the permitted period as stated above is a public holiday, a gale warning day or a black rain-storm warning day, it shall mean the next following day which is not a public holiday, a gale warning day or a black rain-storm warning day.
Q: What is the difference between Casual and Non-Casual Employee ? A: Casual Employee: an employee who is
Non-Casual Employee: an employee who is
Q: What is the definition of Self-employed Person ? A: Self-employed Person is a person whose
Q: A taxi owner who obtains his income from leasing his taxi is considered as a Self-employed Person. However, a landlord who obtains his income from leasing his properties is not considered as a Self-employed Person. Why? A: Since the relevant income of a Self-employed person is determined based on his tax assessable profits, any person whose business does not give rise to tax assessable profits will not have any relevant income. In his tax return, a taxi owner will report his income received from the leasing of his taxi in the "Profits Tax" section and calculate his tax assessable profits. Accordingly, the action of leasing a taxi generates relevant income, so taxi owner is classified as a Self-employed person. On the other hand, in his tax return a landlord will report his rental income in the "Property Tax" section and his tax assessable profits is zero. As a result, a landlord will not generate any relevant income and so he is not classified as a Self-employed person.
Q: Are securities brokers or dealers Self-employed persons? A: It really depends on the arrangement between the securities brokers or dealers and the securities firm. We understand that different arrangements exist between securities brokers or dealers and their firms in Hong Kong so it will not be possible to conclude categorically whether securities brokers or dealers are Self-employed persons. Any person who is uncertain about their status are encouraged to discuss with their employers, consult the Labour Department or seek independent legal advice.
Q: If an expatriate who is permitted to work in Hong Kong by an employment visa and is not a member of an overseas retirement scheme extends his visa to a period exceeding 13 months, is his employer required to enrol him into an MPF scheme? A: If this expatriate extends his visa to a period exceeding 13 months, his exemption from the MPFSO will cease on the day after 13 months from the first effective date of his visa. He will be deemed to have commenced employment on the day after the 13 months period for the purposes of the MPFSO. Accordingly, his employer will have to enrol him into an MPF scheme within the permitted period (60 days) after the 13-month period.
Q: Is someone who is given the permission to work in Hong Kong by a dependent visa eligible for the exemption applicable to expatriates? A: Only expatriates who are given the permission to work in Hong Kong by an employment visa are entitled to the exemption applicable to expatriates. Accordingly, a person with a dependent visa who works in Hong Kong is not exempt from the provisions of the MPFSO even though the original period of stay is shorter than 13 months or the person is covered by an overseas retirement scheme.
Q: A company hires a person in a place outside Hong Kong to work outside Hong Kong. For some reason the employer and the employee structure the employment contract in a way that it is governed by the Hong Kong Employment Ordinance. Is the company required to enrol this employee into an MPF scheme? A: Generally speaking, an employee whose employment contract is governed by the Hong Kong Employment Ordinance is also covered by the MPFSO, and has to make contributions accordingly. Whether an employment contract is governed by the Hong Kong Employment Ordinance depends on a number of factors including, but is not limited to, where the employment contract is signed and whether the employer has a presence in Hong Kong. There is no simple answer to the question and the employment situation of an employee has to be reviewed on a case-by-case basis. If you are in doubt of whether an employment contract is governed by the Hong Kong Employment Ordinance, please seek independent legal advice or assistance from the Labour Department.
Q: A Hong Kong company hires a Hong Kong resident overseas. This employee has to perform his work mostly in Hong Kong. Is this employee required to be enrolled into an MPF scheme? A: The case will have to be considered on a case-by-case basis. However, as the employer has a presence in Hong Kong and most of the services are provided in Hong Kong, it is probable that the employee will have to be enrolled into an MPF scheme. If you are in doubt of whether an employment contract is governed by the Hong Kong Employment Ordinance, please seek independent legal advice or assistance from the Labour Department.
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