第6部份：ORSO 與 MPF 銜接

Q1 免費 Free

根據《職業退休計劃條例》(ORSO)，下列哪一項計劃毋須申請 ORSO 註冊或 ORSO 豁免？

Under the Occupational Retirement Schemes Ordinance (ORSO), which of the following schemes does NOT require an application for either ORSO registration or ORSO exemption?

• A. 已申請強積金豁免的 ORSO 註冊計劃
• B. 根據《強積金條例》設立的強積金計劃
• C. 由僱主自願設立、為員工提供退休福利的職業退休計劃
• D. 成員人數低於指定上限、屬香港永久性居民身份證持有人的離岸計劃

• A. An ORSO registered scheme that has applied for MPF exemption
• B. An MPF scheme established under the MPFSO
• C. An ORSO scheme voluntarily set up by an employer to provide retirement benefits to employees
• D. An offshore scheme with HK permanent identity card-holding members below the prescribed limit

顯示答案 / Show Answer

正確答案 / Correct Answer: B

• 根據第 6.1.2(a) 節，由其他條例（例如《強積金條例》）所設立的計劃並不在 ORSO 規管範圍之內，因此不需要申請 ORSO 註冊或豁免。
• 選項 D 屬於 ORSO 豁免計劃（須申請豁免），選項 C 和 D 均須在 ORSO 下註冊或申請豁免，故均不正確。

• Per section 6.1.2(a), schemes contained in or established by an ordinance other than ORSO (e.g. MPF schemes under the MPFSO) fall outside ORSO's ambit and need neither registration nor exemption.
• Option D is an ORSO-exempted scheme that must still apply for exemption; A and D both require ORSO registration or exemption applications.

Q2 免費 Free

下列哪一項是強積金計劃的特徵，但並非 ORSO 計劃的必然特徵？

Which of the following is a feature of an MPF scheme but NOT a mandatory feature of an ORSO scheme?

• A. 可以為界定供款計劃或界定利益計劃
• B. 僱主強制性供款須即時 100% 歸屬於成員
• C. 屬僱主自願設立
• D. 計劃可由香港境外法律規管

• A. It can be either a defined contribution or defined benefit scheme
• B. 100% vesting of the employer's mandatory contributions immediately
• C. It is voluntarily established by the employer
• D. The scheme may be governed by a law outside Hong Kong

顯示答案 / Show Answer

正確答案 / Correct Answer: B

• 根據第 6.2 節的特徵比較表，強積金計劃必須即時 100% 歸屬僱主強制性供款；而 ORSO 計劃下僱主供款的歸屬安排則由計劃管限規則決定。
• 選項 D、B、D 均為 ORSO 計劃的特徵（受境外法律規管的可能性、DC/DB 兩種型態、自願設立），而非強積金的特徵。

• Per the comparison table in section 6.2, MPF requires 100% immediate vesting of the employer's mandatory contributions, whereas ORSO vesting depends on the scheme's governing rules.
• Options A, B, D describe ORSO features (foreign-law governance possible, DC or DB, voluntary), not MPF features.