ৌਕజ
ڝڌ
ൗ
ᚃ
Independent Auditor’s Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
Notes to the Financial Statements
(Continued)
22. Staff costs
(Continued)
(a) HA Provident Fund Scheme (“HAPFS”)
The HAPFS is a defined contribution scheme. The current scheme was
established on 1 April 2003 and governed by its Trust Deed and Rules
dated 29 January 2003, and registered under section 18 of the Hong
Kong Occupational Retirement Schemes Ordinance (“ORSO”).
Most employees who have opted for HA terms of employment are
eligible to join the HAPFS on a non-contributory basis. The HAPFS is a
defined contribution scheme as all benefits are defined in relation to
contributions except that a minimum death benefit equating to twelve
months’ salary applies on the death of a member. However, when the
member’s account balance is less than his twelve months’ scheme salary,
the difference will be contributed by the Death and Disability Scheme of
the Group.
The monthly normal contribution by the Group is currently set at 15% of
each member’s monthly basic salary. The percentage of benefit
entitlement, receivable by the employee on resignation or retirement,
increases with the length of service.
At 31 March 2014, the total membership was 30,809 (2013: 31,643). The
scheme’s net asset value as at 31 March 2014 was HK$53,135,506,000
(2013: HK$48,949,045,000).
(b) Mandatory Provident Fund Scheme (“MPFS”)
In accordance with the Mandatory Provident Fund Schemes Ordinance,
the Group set up a MPFS by participating in master trust schemes. HA
permanent employees can choose between the HAPFS and the MPFS
while contract and temporary employees are required to join the MPFS
unless otherwise exempted.
The Group’s contributions to MPFS are determined according to each
member’s terms of employment. Members’ mandatory contributions are
fixed at 5% of monthly salary up to a maximum of HK$1,250 per month.
At 31 March 2014, the total membership was 40,244 (2013: 35,784).
During the financial year ended 31 March 2014, total members’
contributions were HK$352,257,000 (2013: HK$292,701,000). The net
asset value as at 31 March 2014, including assets transferred from
members’ previous employment, was HK$4,877,162,000 (2013:
HK$4,071,549,000).
22.
ࡰʈϓ͉
（續）
(a)
醫院管理局公積金計劃
「醫院管理局公積金計劃」是一項界定供款計劃。現行
計劃是根據二零零三年一月二十九日的信託契約與規
則，於二零零三年四月一日成立及受其監管，並根據
香港職業退休計劃條例第十八條註冊。
大部分已選擇醫管局僱用條件的僱員，均有資格參加
無需供款的「醫管局公積金計劃」。「醫院管理局公積
金計劃」是一個界定供款計劃，因為除了於成員去世
時發放相等於十二個月薪金的最低死亡福利外，所有
利益都視乎供款界定。不過，當成員的賬目結餘較其
於該計劃下之十二個月計劃薪金為低，該差額則會由
集團的死亡及傷殘基金補足。
集團的每月正常供款現為僱員底薪的
15%
。僱員在辭
職或退休時可獲的利益比率隨服務年資增加。
於二零一四年三月三十一日，計劃共有
30,809
名成員
（二零一三年：
31,643
名），計劃的資產淨值為港幣
53,135,506,000
元（二零一三年：港幣
48,949,045,000
元）。
(b)
強制性公積金計劃
根據《強制性公積金計劃條例》，集團加入集成信託計
劃，為職員設立強制性公積金計劃。醫管局常額僱員
可選擇參加「醫管局公積金計劃」或「強制性公積金計
劃」，而合約及臨時僱員須參加「強制性公積金計
劃」，除非獲得豁免。
集團對「強制性公積金計劃」的供款，根據每名成員
的僱用條件而定。成員的強制性供款固定為月薪
5%
，
以每月港幣
1,250
元為上限。
於二零一四年三月三十一日，計劃共有
40,244
名成員
（二零一三年：
35,784
名）。在截至二零一四年三月
三十一日止之財政年度內，成員的供款總額為港幣
352,257,000
元（二零一三年：港幣
292,701,000
元）。於
二零一四年三月三十一日，計劃的資產淨值，包括成
員先前職位轉調的資產，為港幣
4,877,162,000
元（二
零一三年：港幣
4,071,549,000
元）。
136
Hospital Authority Annual Report 2013-2014
