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BEA (MPF) Industry Scheme - Employer Remittance Statement / Contribution Form (Daily-Rated Casual Employee) (TR199 (07/2014)) Industry Scheme New Contribution Calculation Method and Scale The Legislative Council has passed an amendment of the maximum level of relevant income for Mandatory Provident Fund ( MPF ) contributions from the original level of HK$25,000 to HK$30,000 per month, effective 1 st June, 2014. Casual employees (both daily-paid and non-daily paid) and their employers under the MPF Industry Scheme should refer to the following unified contribution scale, taking into account the new maximum level of relevant income, for calculating MPF contributions: Daily Income (HK$) Employer s Mandatory Contribution (HK$) Employee s Mandatory Contribution (HK$) Daily Income (HK$) Employer s Mandatory Contribution (HK$) Employee s Mandatory Contribution (HK$) If a casual employee is daily-rated, the employer should fill in the new form Employer Remittance Statement / Contribution Form (Daily-Rated Casual Employee) (TR199 (07/2014)). (1) Less than $280 $10 Not required (6) $650 to less than $750 $35 $35 (2) $280 to less than $350 $15 $15 Amendments effective 1 st June, 2014 (3) $350 to less than $450 $20 $20 (7) $750 to less than $850 $40 $40 (4) $450 to less than $550 $25 $25 (8) $850 to less than $950 $45 $45 (5) $550 to less than $650 $30 $30 (9) $950 or more $50 $50 Illustrative Example Chan Tai Man, a casual employee in the construction industry who has joined an Industry Scheme, is now being employed by a contractor of a construction site. His income is HK$1,200 per day, and HK$600 per half day. Overtime is paid at HK$300 per hour. His wage period is one week, meaning that he is paid on a weekly basis. He has worked 5.5 days and one hour of overtime on 16 th August, 2014, in the week from 11 th to 17 th August, 2014. Date(s) Worked Actual Income Received by the Employee (Chan Tai Man) (HK$) Applicable Income Band under New Contribution Scale (HK$) Employer s Mandatory Contribution (HK$) Employee s Mandatory Contribution (HK$) Demonstration: Completing the BEA (MPF) Industry Scheme Employer Remittance Statement / Contribution Form (Daily-Rated Casual Employee) (TR199 (07/2014)) Part II Details of Contributions 11/08/2014 $1,200 $950 or more $50 $50 12/08/2014 $1,200 $950 or more $50 $50 13/08/2014 $1,200 $950 or more $50 $50 Whole working day 14/08/2014 $1,200 $950 or more $50 $50 15/08/2014 $600 (Half working day) $550 to less than $650 $30 $30 Half working day 16/08/2014 $1,500 ($1,200 + $300) (Whole working day + Overtime) $950 or more $50 $50 Whole working day with overtime allowance 17/08/2014 (No work) - Not required Not required

Demonstration 1 Whole working day Days which have a daily income of HK$1,200 (11 th to 14 th August, total 4 whole working days) belong to the HK$950 or more income band. The employer and employee each have to make MPF contributions of HK$50 per day, i.e. HK$200 for these 4 days. The following calculation method is incorrect: HK$40 x 4 whole working days (should not use the old contribution scale) The total contribution is HK$400. $200 $200 CHAN TAI MAN 0150000123456 4 $1,200 ($50 x 4 $400 ($50 x 4 working days) working days) Other demonstrations Half working day Whole working day with overtime allowance

Demonstration 2 Half working day Days which have a daily income of HK$600 (15 th August, a half working day) belong to the HK$550 to less than HK$650 income band. The following method is incorrect: Whole working day daily contribution (HK$50) 2 The employer and employee each have to make MPF contributions of HK$30 per day, i.e. HK$30 for this day. The total contribution is HK$60. $30 $30 CHAN TAI MAN 0150000123456 1 $600 $60 ($30 x 1 working day) ($30 x 1 working day) Other demonstrations Whole working day Whole working day with overtime allowance

Demonstration 3 Whole working day with overtime allowance Days which have a daily income of HK$1,500 (16 th August total 1 whole working day plus 1 hour overtime work) belong to the HK$950 or more income band. The following method is incorrect: Whole working day daily contribution (HK$50) + Contribution for overtime work (HK$15) The employer and employee each have to make MPF contributions of HK$50 per day, i.e. HK$50 for this day. The total contribution is HK$100. $1,500 $50 $50 ($1,200 + $300) CHAN TAI MAN 0150000123456 1 ($50 x 1 ($50 x 1 $100 (Daily income + overtime allowance) working day) working day) Other demonstrations Whole working day Half working day

強積金行業計劃的最新供款計算方法及標準東亞 ( 強積金 ) 行業計劃僱主付款結算書 / 供款表格 ( 日薪制臨時僱員 ) (TR199 (07/2014)) 強積金供款的最高有關入息水平修訂已獲立法會通過, 由現時每月港幣 25,000 元修訂為港幣 30,000 元, 於 2014 年 6 月 1 日起生效強積金行業計劃下的所有臨時僱員 ( 包括每日支薪及非每日支薪 ) 及其僱主, 須按照下列劃一新供款標準計算供款, 其已反映最高有關入息水平的新修訂 : 日薪 ( 港幣 ) 僱主強制性供款 ( 港幣 ) 僱員強制性供款 ( 港幣 ) 日薪 ( 港幣 ) 僱主強制性供款 ( 港幣 ) 僱員強制性供款 ( 港幣 ) (1) 低於 280 元 10 元無須供款 (6) 650 元至低於 750 元 35 元 35 元 (2) 280 元至低於 350 元 15 元 15 元 2014 年 6 月 1 日起生效的修訂 (3) 350 元至低於 450 元 20 元 20 元 (7) 750 元至低於 850 元 40 元 40 元 (4) 450 元至低於 550 元 25 元 25 元 (8) 850 元至低於 950 元 45 元 45 元 (5) 550 元至低於 650 元 30 元 30 元 (9) 950 元或以上 50 元 50 元如臨時僱員屬日薪制, 僱主請填寫新表格僱主付款結算書 / 供款表格 ( 日薪制臨時僱員 )(TR199 (07/2014)) 解說例子陳大文為一名屬行業計劃成員的建造業臨時僱員, 正在為一位地盤判頭僱主工作, 其日薪為港幣 1,200 元, 半日薪金港幣 600 元, 超時工作薪金每小時港幣 300 元 ; 糧期為 1 星期, 即每星期支薪 1 次他在 2014 年 8 月 11 日至 17 日的一星期中實際工作 5 天半, 及於 2014 年 8 月 16 日加班 1 小時工作日期僱員 ( 陳大文 ) 實際支取的工資 ( 港幣 ) 於新供款標準中所屬日薪組別 ( 港幣 ) 僱主強制性供款 ( 港幣 ) 僱員強制性供款 ( 港幣 ) 11/08/2014 1,200 元 950 元或以上 50 元 50 元 12/08/2014 1,200 元 950 元或以上 50 元 50 元 13/08/2014 1,200 元 950 元或以上 50 元 50 元 14/08/2014 1,200 元 950 元或以上 50 元 50 元 15/08/2014 16/08/2014 600 元 ( 半個工作日 ( 半工 )) 1,500 元 (1,200 元 + 300 元 ) ( 完整工作日 ( 整工 ) + 超時工作 ) 550 元至低於 650 元 30 元 30 元 950 元或以上 50 元 50 元 17/08/2014 ( 沒有工作 ) - 無須供款無須供款示範 : 填寫東亞 ( 強積金 ) 行業計劃僱主付款結算書 / 供款表格 ( 日薪制臨時僱員 ) (TR199 (07/2014)) 第二部分供款資料完整工作日 ( 整工 ) 半個工作日 ( 半工 ) 完整工作日 ( 整工 ) 及超時津貼

示範 1 完整工作日 ( 整工 ) 日薪為港幣 1,200 元的日子 (8 月 11 日至 14 日, 共 4 個完整工作日 (4 整工 )), 屬於港幣 950 元或以上的入息組別僱主及僱員各須作出每日港幣 50 元的強積金供款, 該 4 日即為港幣 200 元以下的計算方法並不正確 : 港幣 40 元 x 4 個完整工作日 ( 不應使用舊有入息組別 ) 雙方合共供款港幣 400 元 $200 $200 陳大文 0150000123456 4 $1,200 $400 ($50 x 4 個工作日 ) ($50 x 4 個工作日 ) 其他示範半個工作日 ( 半工 ) 完整工作日 ( 整工 ) 及超時津貼

示範 2 半個工作日 ( 半工 ) 日薪為港幣 600 元的日子 (8 月 15 日, 半個工作日 ( 半工 )), 屬於港幣 550 元至低於 650 元的入息組別以下的計算方法並不正確 : 完整工作日的每日供款額 ( 港幣 50 元 ) 2 僱主及僱員各須作出每日港幣 30 元的強積金供款, 該日即為港幣 30 元雙方合共供款港幣 60 元 $30 $30 陳大文 0150000123456 1 $600 $60 ($30 x 1 個工作日 ) ($30 x 1 個工作日 ) 其他示範完整工作日 ( 整工 ) 完整工作日 ( 整工 ) 及超時津貼

示範 3 完整工作日 ( 整工 ) 及超時津貼日薪為港幣 1,500 元的日子 (8 月 16 日,1 個完整工作日 (1 整工 ) 加 1 小時超時工作 ), 屬於港幣 950 元或以上的入息組別僱主及僱員各須作出每日港幣 50 元的強積金供款, 該日即為港幣 50 元以下的計算方法並不正確 : 完整工作日的每日供款額 ( 港幣 50 元 ) + 超時工作薪金供款額 ( 港幣 15 元 ) 雙方合共供款港幣 100 元 $1,500 $50 $50 陳大文 0150000123456 1 ($1,200 + $300) ($50 x 1 個 ($50 x 1 個 $100 ( 日薪 + 超時津貼 ) 工作日 ) 工作日 ) 其他示範完整工作日 ( 整工 ) 半個工作日 ( 半工 )