Annual Report 2022

156 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.23 僱員福利 (a) 短期責任 工資和薪金的負債，包括非貨 幣福利、年假和累積病假，預 計將在僱員提供相關服務期 間結束後的十二個月內全部結 清，並確認為僱員服務截至報 告期末並按負債結算時預期支 付的金額計量。負債於綜合財 務狀況表呈列為現時僱員福利 責任。 (b) 退休金責任 本集團為其所有香港僱員運作 一個根據強制性公積金計劃條 例設立之定額供款強制性公 積金退休福利計劃（「退休計 劃」）。供款按僱員基本薪金之 某個百分比計算，並於根據退 休計劃規則應支付供款時在損 益扣除。退休計劃之資產與本 集團資產分開持有，並由獨立 管理基金保管。本集團之僱主 供款在向退休計劃作出供款時 悉數歸屬僱員，惟本集團作出 之僱主自願供款，會按照退休 計劃之規則在僱員於有關供款 全數歸屬前離職時退回本集 團。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.23 Employee benefits (a) Short-term obligations Liabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are recognised in respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the consolidated statement of financial position. (b) Post-employment obligations The Group operates a defined contribution Mandatory Provident Fund retirement benefits scheme (the “Pension Scheme”) set up pursuant to the Mandatory Provident Fund Schemes Ordinance, for all of its employees in Hong Kong. Contributions are made based on a percentage of the employees’ basic salaries and are charged to profit or loss as they become payable in accordance with the rules of the Pension Scheme. The assets of the Pension Scheme are held separately from those of the Group in an independently administrated fund. The Group’s employer contributions vest fully with the employees when contributed to the Pension Scheme, except for the Group’s employer voluntary contributions, which are refunded to the Group when the employee leaves employment prior to vesting fully in the contributions, in accordance with the rules of the Pension Scheme.