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歡迎來到「長者法網智多聲」。我想應該沒有老友記從沒聽過「強積金」這個東西了，但大家對強積金又有多認識呢？不如我們就趁這個機會，簡單地介紹一下吧。
相信大家都知道，強積金制度成立的目的，是為市民提供退休保障。在強積金制度之下，僱主和僱員都要供款，一般來說，是雙方的供款都是僱員薪金的5%。打工仔薪金達到6,500元就要向強積金供款，超過兩萬五千元的，就最多供款1,250元。至於薪金少於6,500元的，就只有老闆要為僱員供款，打工仔不用供款。累積的權益留在強積金計劃，直至僱員到了退休年齡就可以取回。
自僱人士也要向強積金供款的，生意合夥人也算是自僱人士。他們可以在計算應課稅利潤時，扣除強積金供款。至於從事建造業或飲食業的散工，如果年齡介乎18至64歲，就是臨時僱員，可以參加為臨時僱員而設的行業計劃，又或是參加一般的強積金計劃。
打工仔在入職時，老闆已經為他們選定了委聘哪家公司為強積金受託人，「僱員自選安排」就可以讓打工仔有部分選擇權了。僱員可以每年一次將他們累積到的強積金權益，一筆過轉移到自己選擇的強積金受託人和計劃，但僱主或自僱人士的供款就不受影響。
強積金是退休保障制度，所以要等到退休，或年滿65歲，才可以拿回累積的強積金權益。當然也有例外情況了。如果供款人死亡、完全或永久喪失行為能力、又或是在60至64歲期間提早退休或永久離開香港，就可以提早取回強積金。強積金帳戶結餘不超過五千元，而且在過去12個月沒有再向強積金計劃供款，並且聲明無意在可見的將來打工或成為自僱人士，也可以提早取回強積金權益。相反，退休之後不想立刻取回強積金，也可以繼續將權益保留在帳戶裡。
強積金是強制性的，所以所有老闆都一定要為僱員參加及為他們供款。如果僱主沒有這樣做，又沒有合理辯解，就是犯法，最高可判罰款35萬元和監禁三年。違反法例的僱主名單，會刊登在積金局的「違規僱主及高級人員紀錄」，公眾可以查閱。
而在強積金制度實施之前，有另一種退休保障計劃，叫「職業退休計劃」。職業退休計劃跟強積金不同，老闆可以自行決定計劃內容，好像是計劃權益的歸屬、退休年齡、供款額、誰支付管理費用等。
如果想知道更多有關強積金和職業退休計劃的詳情，除了可以到長者社區法網文字版看看以外，還可以在積金局的網頁找到更多資料。中國人向來都有「積殼防饑」這個觀念，所以好的退休計劃的確是很重要。有關強積金就說到這裡。拜拜。
PrintMPF and Occupational Retirement Schemes (ORS)
The Occupation Retirement Scheme (ORS) was the retirement benefits scheme in force before the MPF was enacted. Employers continuing under the ORS must give employees a one-off choice on which scheme they wish to join. The ORS is governed by the Occupational Retirement Scheme Ordinance (Cap. 426) (the “Ordinance”).
There are two types of ORS – those which have been exempted under section 7 of the Ordinance and those which are not exempted. If the ORS scheme is exempted, the employer must set up for both MPF and ORS scheme until the employee opts for either one of the options within the first 30 days of employment. If the ORS scheme is not exempted, it can only be provided in addition to the MPF scheme.
What are the main differences between the two schemes?
An ORS is set up voluntarily by employers. It is governed by rules which determine the major aspects of the scheme, including: the vesting of the scheme’s benefits, retirement age, eligibility, the amount of contributions, and the bearer of administration charges. These governing rules are drawn up by the individual employers. Under the MPF scheme, these areas are restricted by the Mandatory Provident Fund Schemes Ordinance (Cap.485).
Under the ORS, the withdrawal of benefits usually arises upon termination of the employment. It is also common for the employer to opt for a vesting scale based upon the years of service: e.g. 30% of accrued benefits after three years and 100% after 10 years. The scheme and investment portfolio is also chosen by the employer under the ORS.
If an MPF-exempted ORS scheme was opted for after 1 December 2000, a minimum MPF benefit (MMB) is required to be transferred from the ORS account to the MPF account upon termination of employment. This must be the lesser of the following:
- The benefits derived from the employee’s contributions + the benefits derived from the employer’s contributions under the vesting scale; or
- The final average monthly relevant income (capped at $25,000) x years of post-MPF service x 1.2
For details on how to calculate the MMB, please refer to the MPFA website.
What is the procedure for applying for an ORS?
Applications for an ORS must be made within three months after the employer has entered into contract for registration or exemption from the Mandatory Provident Fund Schemes Authority (MPFA).
The application forms can be downloaded from the MPFA website.
The ORS also requires that an actuary certificate be issued regarding any arrangement under the scheme under Schedule 2 of the Ordinance.