4. After the commencement of the MPF scheme, are there any changes to the employer's responsibilities in filing the Employer's Return?

4. After the commencement of the MPF scheme, are there any changes to the employer's responsibilities in filing the Employer's Return?

Besides the reporting of employees' emoluments, the employer is also required to report the taxable portion of the accrued benefit that the employees received under the recognized occupational retirement scheme or the MPF schemes.