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ORSO Schemes

Documents to be Provided Annually

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a. Annual Written Statement / Annual Return / Actuarial Certificate for Registered Scheme

i. Annual Written Statement by Employer

The relevant employer or representative employer of a registered scheme is required to give the MPFA a written statement, within one month after the end of a financial year, to confirm whether at all times during the financial year – (a) the scheme by its terms limits membership of the scheme to eligible persons; and (b) all members of the scheme are eligible persons.

Required document(s)
Submitted by

Employer

ii. Annual Return

To provide an annual return for a registered scheme, please follow the steps below:

 

Step 1: Employers are required to provide the employer's auditor’s statement (Form A and B) to the administrator’s auditor not later than four months after each financial year of the scheme. For details, please read the Guidelines on the Statement of the Employer's Auditor

 

Step 2: Trustees / designated persons are required to send an annual return (in a form specified by the MPFA), auditor’s report and audited financial statements to the MPFA within six months after the end of a scheme’s financial year.

 

I)         For a registered scheme which is not MPF exempted, please complete the form:

Specified form
Submitted by
Annual Return (ORS-4)
 
Designated Person
Note: The MPFA may require other documents subject to circumstances.

II) For an MPF exempted registered scheme, please read the guidelines before completing the form:

 

• Guidelines V.10

Specified form
Submitted by
Annual return of an MPF exempted ORSO registered scheme (MPF(ORSO)-AR)
 
Trustee

If any changes have been made to the scheme particulars, such as financial year-end date, scheme type, amendment to the governing rules or investment manager, the trustee is required to report these changes in the annual return. In the case of an amendment to the governing rules, a copy of the amendment is also required to be provided together with the annual return.

 

Note: The MPFA may require other documents subject to circumstances.

iii. Actuarial Certificate

*Applicable to registered defined benefit schemes only

 

Designated persons are required to supply an actuarial certificate to the MPFA within six months after the expiration of the relevant period.

b. Annual Report / Annual Membership Statement / Documentary Evidence for Exempted Scheme

The relevant employer or representative employer of an exempted scheme shall, for each period of 12 months beginning on the date of the exemption certificate or an anniversary of the date, give the MPFA an annual report which consists of the following documents:

 

  1. an annual return;
  2. a written statement on ongoing compliance with the employment based criterion ("employment based statement"); and
    • for schemes exempted under section 7(4)(a), documentary evidence on the validity of the registration or approval with an overseas authority ("documentary evidence"); or
    • for schemes exempted under section 7(4)(b) or (c), a written statement of the total number of scheme members and the number of members who were Hong Kong permanent identity card holders on the date of the statement ("membership statement").

 

The annual report shall be provided within one month after the expiration of the 12-month period or such longer period as the MPFA may allow.

Specified form
Submitted by
Annual Return Form ((ORSO Exempted) - AR & WS)
 
Employer