Page 112 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

25. Staff costs 25. 員工成本

The Group 集團
For the year ended For the year ended
31 March 2020 31 March 2019
HK$’000 HK$’000
截至2020年 截至2019年
3月31日止年度 3月31日止年度
港幣千元 港幣千元

Basic salaries and other short term employee benefits 49,927,403 45,170,241
基本薪金及其他短期僱員福利
Post-employment benefits 離職後福利：
– Contribution to HA Provident Fund Scheme [note 25(a)] 2,872,679 2,733,115
醫院管理局公積金計劃供款［附註25（a）］
– Contribution to Mandatory Provident Fund Scheme [note 25(b)] 856,220 753,748
強積金計劃供款［附註25（b）］
Death and disability benefits [note 20] 43,788 46,336
死亡及傷殘福利［附註20］
53,700,090 48,703,440

(a) HA Provident Fund Scheme (“HAPFS”) （a） 醫院管理局公積金計劃

The HAPFS is a defined contribution scheme. The current scheme 「醫院管理局公積金計劃」是一項界定供款計
was established on 1 April 2003 and governed by its Trust Deed 劃。現行計劃是根據二零零三年一月二十九
and Rules dated 29 January 2003, and registered under section 18 日的信託契約與規則，於二零零三年四月一
of the Hong Kong Occupational Retirement Schemes Ordinance 日成立及受其監管，並根據《香港職業退休
(“ORSO”). 計劃條例》第18條註冊。

Most employees who have opted for HA terms of employment 大部分已選擇醫管局僱用條件的僱員，均有
are eligible to join the HAPFS on a non-contributory basis. The 資格參加無需供款的「醫院管理局公積金計
HAPFS is a defined contribution scheme as all benefits are 劃」。「醫院管理局公積金計劃」是一個界定
defined in relation to contributions except that a minimum death 供款計劃，因為除了於成員去世時發放相等
benefit equating to twelve months’ salary applies on the death 於十二個月薪金的最低死亡福利外，所有利
of a member. However, when the member’s account balance is 益都視乎供款界定。不過，當成員的賬目結
less than his twelve months’ scheme salary, the difference will be 餘較其於該計劃下之十二個月計劃薪金為
contributed by the Death and Disability Scheme of the Group. 低，該差額則會由集團的死亡及傷殘基金
補足。

The monthly normal contribution by the Group is currently set at 集團的每月正常供款現為僱員底薪的15%。
15% of each member’s monthly basic salary. The percentage of 僱員在辭職或退休時可獲的利益比率隨服務
benefit entitlement, receivable by the employee on resignation or 年資增加。
retirement, increases with the length of service.

At 31 March 2020, the total membership was 28,358 (2019: 於二零二零年三月三十一日，計劃共有
28,669). The scheme’s net asset value as at 31 March 2020 was 28,358名成員（二零一九年：28,669名），
HK$62,507,776,000 (2019: HK$68,393,082,000). 計劃的資產淨值為港幣62,507,776,000元
（二零一九年：港幣68,393,082,000元）。

110 Hospital Authority Annual Report 醫院管理局年報 2019-2020