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4. After the commencement of the MPF scheme, are there any changes to the employer's responsibilities in filing the Employer's Return?

Besides the reporting of employees' emoluments, the employer is also required to report the taxable portion of the accrued benefit that the employees received under the RORS or the MPF schemes. As to the circumstances in which the accrued benefits withdrawn by the employee are taxable under Salaries Tax, please refer to Appendix A and B of the "MPF Circular letter No. 1" issued by the Inland Revenue Department.