| 1. | Benefits derived from voluntary employer contributions will be dealt with according to the rules of the relevant scheme . an employer can establish the rules with the trustee
由雇主自愿性供款所产生的权益，将根据有关计划之规则处理，雇主可与其受托人商议制订规则 |
| 2. | Applicants will have to produce a statement of the employers contribution to the mandatory provident fund scheme or occupational retirement schemes as proof of employment relations and size of workforce
申请人必须提交强制性公积金计划或职业退休计划的雇主供款证明，以证明雇佣关系和雇员数目。 |
| 3. | Applicants will have to produce a statement of the employers contribution to the mandatory provident fund scheme or occupational retirement schemes as proof of employment relations and size of workforce
申请人必须提交强制性公积金计划或职业退休计划的雇主供款证明，以证明雇佣关系和雇员数目。 |
| 4. | Iii some of the 480 000 note 2 employees who have joined an mpf - exempted rors may be liable to pay salaries tax but may not need to make any contribution to the schemes because some of the schemes are only funded by employers contributions
Iii在480 000名注2已参加获强积金条例豁免的认可职业退休计划的雇员中，有部分可能须缴纳薪俸税，但却不一定须就有关计划供款，因为部分计划只由雇主供款。 |
| 5. | Employer contributions to an orso scheme that are repaid to the employer upon the winding up of the scheme are taxable to the employer . any excess recoupment being investment income of the orso scheme is not taxable in the hands of the employer . proprietor s or partners contributions as a self employed person
如雇主在结束认可职业退休计划时，获退还雇主就该计划所作的供款，该笔退款须缴利得税在供款额以外的退款即认可职业退休计划的投资收益，则无须缴税。 |
| 6. | An officer or employee entitled to reemployment or reinstatement rights under paragraph of this subsection shall , while continuously employed by the institute with no break in continuity of service , continue to participate in any benefit program in which such officer or employee was participating prior to employment by the institute , including programs for compensation for job - related death , injury , or illness ; programs for health and life insurance ; programs for annual , sick , and other statutory leave ; and programs for retirement under any system established by the laws of the united states ; except that employment with the institute shall be the basis for participation in such programs only to the extent that employee deductions and employer contributions , as required , in payment for such participation for the period of employment with the institute , are currently deposited in the program s or system s fund or depository
在上述( 2 . )项中有权重新被雇用或复职的职员或雇员，在继续不断为该协会服务期间，应可继续参加未受雇于该协会之前所参加的任何福利计划，其中包括因公殉职、负伤或患病的补偿；卫生计划及人寿保险；年度休假、病假、及其他例假计划；美国法律下任何制度的退休安排。此种职员或雇员如果在为该协会服务期间，及重为原机构雇用或复职之前死亡或退休，应视为在公职上死亡或退休。 |
| 7. | Some of the 480 000 ( note 2 ) employees who have joined an mpf - exempted rors may be liable to pay salaries tax but may not need to make any contribution to the schemes because some of the schemes are only funded by employers contributions . but we do not have the breakdown on how many actually pay salaries tax
（ iii ）在480000名（注2 ）已参加获强积金条例豁免的认可职业退休计划的雇员中，有部分可能须缴纳薪俸税，但却不一定须就有关计划供款，因为部分计划只由雇主供款。 |
