Mandatory Provident Fund Schemes (Contributions for Casual Employees) Order
(Enacting provision omitted—E.R. 1 of 2012)
[1 December 2000] L.N.120 of 2000
(Format changes—E.R. 1 of 2012)
In this Order—
casual employee (臨時僱員) means a relevant employee who— (a)is declared by an order made under section 2(2) of the Ordinance to be a casual employee for the purposes of the Ordinance; and (b)is a member of an industry scheme; daily income (每日入息)— (a)in relation to a daily-rated casual employee, means the relevant income earned by the employee for a day during a contribution period on which the employee works for the employer; and (b)in relation to any other casual employee, means the amount arrived at by dividing the total amount of relevant income earned by the employee during a contribution period by the total number of days during that period on which the employee has worked for the employer; daily-rated casual employee (日薪臨時僱員) means a casual employee whose relevant income is calculated on a daily basis (whether the income is paid daily or otherwise by the employer); EEMC (僱員強制性供款) means the amount of mandatory contribution to be deducted from a casual employee’s daily income (being the amount determined by reference to the scale specified in column 3 of the Schedule corresponding to that daily income); ERMC (僱主強制性供款) means the amount of mandatory contribution to be contributed by an employer in respect of a casual employee for a day during a contribution period on which the employee works for the employer (being the amount determined by reference to the scale specified in column 2 of the Schedule corresponding to the employee’s daily income).For the purposes of section 7A(3)(b) of the Ordinance, the amount to be contributed by an employer in respect of a casual employee for a contribution period is— (L.N. 118 of 2013)
in the case of a daily-rated casual employee, the amount equal to the aggregate of the ERMC payable for each day during the period on which the employee works for the employer; and (L.N. 118 of 2013)
in the case of any other casual employee, the amount arrived at by multiplying the ERMC by the total number of days during the period on which the employee has worked for the employer. (L.N. 118 of 2013)
(Repealed L.N. 118 of 2013)
For the purposes of section 7A(4)(b) of the Ordinance, the amount that an employer is required to deduct from the relevant income of a casual employee for a contribution period is—
in the case of a daily-rated casual employee, the amount equal to the aggregate of the EEMC deductible for each day during the period on which the employee works for the employer; and (L.N. 118 of 2013)
in the case of any other casual employee, the amount arrived at by multiplying the EEMC by the total number of days during the period on which the employee has worked for the employer. (L.N. 118 of 2013)
(Repealed L.N. 118 of 2013)
| Column 1 | Column 2 | Column 3 |
| Daily income of casual employee | ERMC | EEMC |
| less than $280 | $10 | Nil |
| $280 or more but less than $350 | $15 | $15 |
| $350 or more but less than $450 | $20 | $20 |
| $450 or more but less than $550 | $25 | $25 |
| $550 or more but less than $650 | $30 | $30 |
| $650 or more but less than $750 | $35 | $35 |
| $750 or more but less than $850 | $40 | $40 |
| $850 or more but less than $950 | $45 | $45 |
| $950 or more | $50 | $50 |
(29 of 2002 s. 14; L.N. 118 of 2011; L.N. 171 of 2011; L.N. 118 of 2013; L.N. 119 of 2013)