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Is the employer legally bound to make contributions to the Provident Fund
on behalf of the following categories of Employees?

The Employer is legally liable to make contributions to the provident fund in respect of
the following
1. Those serving in some establishment even if the person is in receipt of a pension.
2. School children above the age of 14 employed after school hours.
3. Those serving in a different organization while being employed in another
establishment.
4. Those employees who travel form place to place instead of engaging in a desk
job.
5. Those engaged for a limited time in job with a short duration.
6. Those engaged in employment once more, after receipt of refund of benefits.
7. Those coming from abroad and engage in employment locally.

(1) For an employee who has contracted Coronavirus Disease 2019
(COVID-19)
(i) The Employees’ Compensation Ordinance and the Employment
Ordinance (EO) accord protection to employees who have contracted a
disease by an accident arising out of and in the course of employment as
well as to those who have contracted a disease unrelated to their work
respectively. Where an employee has contracted a disease (including
COVID-19) unrelated to his/ her work, the employer should grant sick
leave to the employee in accordance with the EO and related terms of the
employment contract, and pay sickness allowance to the eligible
employee.
(ii) Under the EO, an employee employed under a continuous contract is
entitled to sickness allowance 1 (equivalent to four-fifths of the
employee’s average daily wages) if:
– the sick leave is supported by an appropriate medical certificate;
– the sick leave taken is not less than four consecutive days; and
– the employee has accumulated sufficient number of paid sickness days.
 If a sick employee cannot meet all the qualifying conditions for sickness
allowance (e.g. the employee has not accumulated sufficient paid sickness
days to cover the period of sick leave), the Government urges the
employer to be compassionate and to consider granting the employee paid
sick leave.
 In times of severe epidemic like this, even if the employees contracted
COVID-19 fail to submit the medical certificate, employers are advised