MPF exam Non-Compliant Employer and Officer Records (NCEOR) 違規僱主及高級人員紀錄 Practice questions

Question 1

What was the main purpose of the MPFA establishing the Non-Compliant Employer and Officer Records (NCEOR) in May 2011?

Accepted Answer

To strengthen deterrence against non-compliant employers and officers and increase enforcement transparency

Answer

To publish information only about employers convicted on two or more occasions

Answer

To guarantee that listed employers will never default on contributions again

Answer

To publish every employee complaint before any outcome of legal proceedings

Question 2

Ms Leung runs a Hong Kong shop as a sole proprietor. An employee complains to the MPFA that she has failed to make MPF contributions, but there is no criminal conviction or civil award/judgment arising from legal proceedings concerning this matter. Which statement about the complaint and NCEOR is correct?

Accepted Answer

The complaint alone does not constitute a criminal conviction or civil award/judgment record

Answer

Every contribution complaint automatically becomes a record in the first part

Answer

Receiving a contribution complaint is equivalent to the employer being criminally convicted

Answer

Sole proprietors are outside the scope of NCEOR, so no outcome can be recorded

Question 3

Assume each of the following has a criminal conviction or civil award/judgment for a breach of the MPFSO arising from proceedings initiated by the MPFA. Which categories can be covered by the first part of NCEOR? (i) A limited company acting as an employer; (ii) a sole proprietor acting as an employer; (iii) a partner acting as an employer; (iv) an employer's officer.

Accepted Answer

(i), (ii), (iii) and (iv)

Answer

(i) and (iv) only

Answer

(i), (ii) and (iii) only

Answer

(ii), (iii) and (iv) only

Question 4

Mr Wong is an employer operating as a sole proprietor. Following proceedings initiated by the MPFA, he recently received one criminal conviction under the MPFSO and a separate civil judgment concerning that Ordinance. He has no other records. In which part of NCEOR do these outcomes belong?

Accepted Answer

The first part only

Answer

The second part only

Answer

Both the first and second parts

Answer

Neither part

Question 5

Which situation does NOT meet the conviction threshold for repeated offenders in the second part of NCEOR? Assume all convictions concern the MPFSO and arise from proceedings initiated by the MPFA.

Accepted Answer

An employer is convicted of several offences on a single occasion and has no other convictions

Answer

A limited company employer is convicted on two separate occasions

Answer

A sole proprietor employer is convicted on three separate occasions

Answer

An employer's officer is convicted on two separate occasions

Question 6

Mr Lee is an officer of a Hong Kong limited company. Following proceedings initiated by the MPFA, he has recently been convicted of offences under the MPFSO on two separate occasions. Which statement about Mr Lee's own NCEOR records is correct?

Accepted Answer

His convictions belong in the first part and also meet the repeated-offender threshold for the second part

Answer

Only the corporate employer can be listed; officers cannot be listed

Answer

He appears only in the second part because criminal convictions are outside the first part

Answer

His convictions belong only in the first part because the second part excludes officers

Question 7

Ms Chan is considering a job offer and wants to check the prospective employer’s MPF non-compliance records through the Non-Compliant Employer and Officer Records (NCEOR). She has not joined the company and is not an MPF intermediary. Which statement about access is correct?

Accepted Answer

She can look up and read the records as a member of the public.

Answer

She must first become an employee of that employer before she can access the records.

Answer

She can access the records only through an MPF intermediary.

Answer

Only the employers and officers named in the records can access them.

Question 8

Mr Lam brings legal proceedings against his employer himself and obtains a civil judgment concerning a breach of the Mandatory Provident Fund Schemes Ordinance. The MPFA did not initiate the proceedings. Mr Lam later sends the MPFA a copy of the judgment. Which statement about whether this judgment falls within the scope of the Non-Compliant Employer and Officer Records (NCEOR) is correct?

Accepted Answer

It does not qualify because the relevant records must arise from proceedings initiated by the MPFA; sending a copy afterwards does not meet that condition.

Answer

It qualifies because all civil judgments concerning breaches of the Ordinance are covered, regardless of who initiated the proceedings.

Answer

It qualifies provided that the judgment has been made available for public inspection.

Answer

It qualifies because once the MPFA receives a copy, the judgment is treated as arising from proceedings initiated by the MPFA.

Non-Compliant Employer and Officer Records (NCEOR) 違規僱主及高級人員紀錄

Purpose and Public Access 設立目的與公開查閱

First Part: Records and Persons Covered 第一部分：紀錄種類與涵蓋對象

Second Part: Repeated Offenders 第二部分：重複違犯者

Practice