| (Cap 426, section 73(1)(ea)) [1 December 2000] (L.N. 285 of 2000) Cap 426K s 1 (Omitted as spent) (Omitted as spent) Cap 426K s 2 Interpretation (1) The expressions used in these Rules which are used in section 24A of the Ordinance have the same meanings in these Rules as in that section. (2) In these Rules, unless the context otherwise requires- "contribution" (供款), in relation to a relevant scheme, means any contribution required under the contribution requirements of the scheme to be paid by the relevant employer of the scheme; "contribution requirements" (供款规定), in relation to a relevant scheme, means the requirements as to payment of contribution in respect of the scheme in accordance with- (a) the terms of the scheme; and (b) (where the scheme is a defined benefit scheme) the recommendations contained in an actuarial certificate supplied as regards the scheme to the Registrar in accordance with the Ordinance;"contribution surcharge" (供款附加费) means contribution surcharge imposed under section 10; "due date" (到期日), in relation to a contribution, means the due date as determined under section 3; "financial penalty" (罚款) means financial penalty imposed under section 11. Cap 426K s 3 Determination of the due date (1) If the contribution requirements of a relevant scheme have specified the date on which the relevant employer is to pay a contribution, the due date for that contribution shall be the date so specified. (2) If the contribution requirements of a relevant scheme have not specified the date on which the relevant employer is to pay a contribution, the due date for the contribution for each relevant period shall be- (a) a day within a month next following the expiration of the relevant period as specified in a statement sent by the relevant employer to the designated person; or (b) if not so specified, the tenth day after the relevant period.(3) For the purpose of subsection (2)(a)- (a) the specification of a day by the relevant employer may not be amended except with the prior approval of the Registrar; and (b) the relevant employer shall send a copy of the statement referred to in that subsection (and of any amendment to it) to the Registrar, at the same time as he sends it to the designated person.(4) The relevant employer of a relevant scheme shall pay each contribution to the scheme on or before the due date for that contribution. (5) For the purposes of this section- "relevant period" (有关期间), in relation to any relevant scheme, means each period in respect of which a contribution is required to be paid under the contribution requirements of the scheme. Cap 426K s 4 Settlement period and the designated person's duty to report arrears (1) If a relevant employer of a relevant scheme fails to pay any contribution by the due date for it, the designated person shall, as soon as practicable after he becomes aware of the failure, by written notice require the relevant employer to pay the arrears within 30 days after the date of the notice. (2) If the relevant employer of a relevant scheme fails to pay the arrears within the 30 days' period referred to in subsection (1), the designated person shall, within 7 days after that period, give written notice to the Registrar to inform him of the failure. The notice shall state- (a) the name of the relevant employer concerned; (b) the correspondence address and the telephone number and facsimile number (if any) of that relevant employer; (c) the name of the relevant scheme concerned; (d) the amount of the arrears and the due date concerned. Cap 426K s 5 Registrar to give first payment notice The Registrar shall, on receipt of a notice under section 4(2) in respect of a relevant scheme, give a first payment notice to the relevant employer, and send a copy to the designated person, requiring the relevant employer to pay to the designated person the arrears within a period specified in that payment notice. Cap 426K s 6 Registrar to give second payment notice (1) Where the relevant employer fails to pay the arrears within the period specified for payment in the Registrar's first payment notice, the designated person shall, within 7 days after that period, give a written notice to the Registrar to inform him of the failure. (2) On receipt of a notice under subsection (1), the Registrar shall issue a second payment notice to the relevant employer, and send a copy to the designated person, requiring the relevant employer to pay within a period as specified in that payment notice- (a) the arrears and any contribution surcharge to the designated person; and (b) any financial penalty to the Registrar. Cap 426K s 7 Registrar to give third payment notice (1) Where the relevant employer fails to pay the arrears or contribution surcharge within the period specified in the Registrar's second payment notice, the designated person shall, within 7 days after that period, give a written notice to the Registrar to inform him of the failure. |
