| 1. | Employer s contributions
雇主供款 |
| 2. | Calculate the amount of contributions of employee and employer based on the income of each employee , and provide a remittance statement to the scheme s trustee when paying the contributions
根据每位雇员的入息，计算雇员及雇主供款金额，并在作出供款之时，向计划之受托人提交付款结算书 |
| 3. | If the employer s contributions to the orso scheme had previously been allowed as deduction in its profits tax assessments , any employer s contributions that are repaid to the employer are taxable
如果有关的雇主供款较早前曾获扣除，职业退休计划其后退还给他的供款须全数缴纳利得税。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | If the employer s contributions to the ror scheme had previously been allowed as deduction in its profits tax assessments , any employer s contributions that are repaid to the employer are taxable
如果有关的雇主供款较早前曾获扣除，职业退休计划其后退还给他的供款须全数缴纳利得税。至于该供款的投资收益，则不用课利得税。 |
| 7. | 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。 |
| 8. | 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。 |
