TNAG-2671-FCO40-3868-Future-of-Hong-Kong-Sino-British-Joint-Liaison-Group-retirem-1993 — Page 39

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CONFIDENTIAL #B

Annex B

Summary of the Main Points made in the Consultants' Report on Selected Aspects of a

Community-wide Retirement Protection System

A Community-wide Retirement Protection System (RPS)

All employers will be required to establish a Basic Scheme which satisfies three conditions

(1)

(2)

(3)

the

-

Scheme is established through an authorized provider i.e. an established bank in Hong Kong,

a Hong Kong registered trust or authorised insurer subject to Hong Kong law.

or

an

provide benefits equal to the accumulation and investment of 10% of earnings.

mandatory benefits are fully vested and preserved.

Such Basic Schemes should be defined contribution in

nature.

A three-tier complaints resolution mechanism should be established to deal with complaints at the provider level, to conciliate disputes between parties, and to intervene in the operation of the schemes where

necessary.

Existing Schemes

Employers with existing schemes should be able to contract-out of the requirement to establish a Basic Scheme.

Contracted-out schemes must provide a minimum benefit equal to the 10% accumulation. Defined benefit schemes may contract-out on the basis of a defined benefit equivalent.

In both cases a professional should certify that the existing schemes provide the required minimum.

Individual employees should also be given the option of contracting-out

through

complying

arrangements made with authorized providers.

individual

CONFIDENTIAL #

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