港股IPO招股书披露先例 · 23 家公司，24 项
第三方代缴社保及公积金，指公司通过第三方人力资源机构而非以自身账户为员工缴纳社会保险及住房公积金，多因当地无实体或员工愿在户籍地参保。招股书通常于概要、风险因素、业务及财务资料章节披露安排原因、涉及人数与金额、有无受到处罚，并引述中国法律顾问对处罚风险的评估；整改方式包括设立本地实体、转为对公账户直接缴纳、计提拨备或承诺限期完成，亦有案例尚未整改。
合规类事项自 2026 年 8 月 24 日起递交的文件开始收录。
During the Track Record Period, we engaged third-party human resource agencies to make contributions to social insurance and housing provident funds for certain employees.
Risk Factors · 第 54 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Such arrangement is not in strict compliance with relevant PRC laws and regulations.
Risk Factors · 第 54 页
For example, during the Track Record Period, we have engaged certain third parties to make contributions to the social insurance fund and housing provident fund for three of our employees and we have not received any complaints or notices from our employees regarding such practice.
Risk Factors · 第 59 页
During the Track Record Period, we engaged a third-party human resources service provider to make contributions to the social insurance fund and housing provident fund for three employees in China (the “Third Party Contribution Arrangement”).
Business · 第 198 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The Third Party Contribution Arrangement, although not uncommon in China, is not in strict compliance with relevant PRC laws and regulations.
Business · 第 198 页
During the Track Record Period, we engaged third-party agencies to handle social insurance premiums and housing provident fund contributions for certain employees. This arrangement, established on the basis of practical considerations and employee agreements, failed to fully comply with all applicable PRC laws and regulations.
Risk Factors · 第 47 页
During the Track Record Period, we engaged a third-party human resources agency to assist with the payment of social insurance and housing provident fund contributions for three employees in Shenzhen and three employees in Xi'an, instead of making such contributions directly. As a result, we recorded a shortfall in certain social insurance and housing provident fund contributions.
Business · 第 192 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Furthermore, on March 13, 2026, we established a Xi'an subsidiary to facilitate compliant local payment of social insurance contributions for the relevant employees in Xi'an, and we expect to complete the rectification of the remaining non-compliance in Shenzhen and fully rectify the above non-compliance by September 30, 2026.
Business · 第 192 页
In addition, during the Track Record Period, we engaged third-party agencies to make social insurance and housing provident funds for certain employees, because employees needed to pay such contributions in different locations and we had not yet completed the establishment procedures for our subsidiaries in the relevant regions.
Risk Factors · 第 52 页
During the Track Record Period, we engaged third-party agencies to make social insurance and housing provident funds for certain employees, because employees needed to pay such contributions in different locations and we had not yet completed the establishment procedures for our subsidiaries in the relevant regions.
Business · 第 221 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our PRC Legal Advisor has advised us that the likelihood that our PRC entities would be subject to retrospective collection of unpaid contributions or administrative penalties initiated by the competent authorities in respect of such historical non-compliance is remote
Business · 第 221 页