Annual Report 2020

136 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 27. 退休福利計劃 香港 本集團為其香港僱員加入強積金計劃。強積金計劃 根據強制性公積金計劃條例於強制性公積金計劃管 理局註冊。強積金計劃之資產與本集團資產分開， 並由獨立受託人控制之基金託管。根據強積金計劃 規則，僱主及其僱員各自須按規則指定的比率向強 積金計劃繳付供款。本集團就強積金計劃之唯一責 任是向強積金計劃繳付規定的供款。 於綜合損益及其他全面收益表支銷之強積金計劃退 休福利計劃供款為本集團按計劃規定之比率應付基 金之供款。 中國 本集團之中國附屬公司僱員為中國政府營運之國家 管理退休福利計劃成員。附屬公司須將彼等僱員之 薪酬某一百分比率向國家管理之退休福利計劃供 款。本集團就退休福利計劃之唯一責任為向該計劃 繳付規定的供款。 年內，退休福利計劃供款約為 6,409,000 港元（二零 一九年： 11,613,000 港元），退休福利計劃供款減 少主要由於地方政府因 COVID-19 疫情實施社會保 險減免政策後，社會保險供款有所減少。 27. RETIREMENT BENEFIT SCHEME Hong Kong The Group has joined the MPF Scheme for its employees in Hong Kong. The MPF Scheme is registered with the Mandatory Provident Fund Schemes Authority under the Mandatory Provident Fund Schemes Ordinance. The assets of the MPF Scheme are held separately from those of the Group in funds under the control of an independent trustee. Under the rule of the MPF Scheme, the employer and its employees are each required to make contributions to the MPF Scheme at rates specified in the rules. The only obligation of the Group with respect to the MPF Scheme is to make the required contributions under the MPF Scheme. The retirement benefit scheme contributions arising from the MPF Scheme charged to the consolidated statement of profit or loss and other comprehensive income represent contributions payable to the funds by the Group at rates specified in the rules of the scheme. PRC The employees of the Group’s subsidiaries in the PRC are members of a state-managed retirement benefit scheme operated by the government of the PRC. The subsidiaries are required to contribute a certain percentage of the salaries of their employees to the state-managed retirement benefit scheme. The only obligation of the Group with respect to the retirement benefit scheme is to make the required contributions under the scheme. During the year, the retirement benefit scheme contributions amounted to approximately HK$6,409,000 (2019: HK$11,613,000), the decrease in retirement benefit scheme contributions is mainly due to decrease in social insurance contribution following the local governments social insurance concessive policy due to COVID-19.