Page 240 - Hong Kong Housing Society Annual Report 2023/24

23. Retirement benefits schemes 23. 退休金褔利計劃

The Housing Society operates two defined contribution 房屋協會為其合資格僱員提供兩個界定
retirement benefits schemes, namely, Defined Contribution 供款退休金計劃，分別為「定額供款退
Retirement Benefit Scheme and Mandatory Provident Fund 休保障計劃」及「強制性公積金計劃」。
Scheme, for all qualifying employees. The assets of the 該等計劃的資產與房屋協會的資產乃分
schemes are held separately from those of the Housing 開持有，並存於由獨立信託人所管理的
Society in the funds under the control of trustees. 基金內。

The retirement benefits cost charged to the comprehensive 房屋協會按退休褔利計劃所指定的比率
income represents contribution payable to the funds by 計算應付退休供款，並全數列入全面收
the Housing Society at rates specified in the rules of the 益內。就「定額供款退休保障計劃」，倘
schemes. Regarding the Defined Contribution Retirement 僱員於全數達到享用退休褔利前退出該
Benefit Scheme, where there are employees who leave 計劃，被沒收僱主供款可用於減除房屋
the scheme prior to vesting fully in the contribution, the 協會應付的未來供款、或支付信託人行
forfeited employer’s contributions are used either to reduce 政費用、或根據此計劃條款分配給參與
future contribution or to pay the trustee’s administration 此計劃的僱員。
charges or to distribute to members who are entitled to
such distributions under the rules of the scheme.

(in HK$Million) （港幣百萬元） 2024 2023

Contribution to the schemes 計劃供款
(net of forfeiture) （已扣減沒收供款） 41.0 38.8

Utilisation of forfeited employer’s 被沒收的僱主供款用於
contribution for payment of trustee’s 支付信託人行政費用
administration charges 0.2 0.2

Balance of forfeited employer’s 於三月三十一日未運用的
contribution not utilised at 31 March 被沒收僱主供款結餘 0.1 –

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