強積金(MFP)制度於2000年實施以來,「強積金對沖」機制一直沿用至今,所謂「對沖」,即法例允許僱主解僱員工時,在強積金戶口中的僱主供款部分,提取其累算權益來抵銷須付的遣散費(Severance Payment)或長期服務金(Long Service Payment)。不過,今年年初,政府已落實取消強積金對沖方案內容,並指望於本屆政府任期內,獲立法...
Long Service Payment: abolition of MPF offsetting and employers’ accounting provisions MPF insights Read our latest MPF thought leadership. MPF comparison This section contains data on MPF market share and links to the MPFA’s website covering investment performance, fees and service comparisons. ...
Long Service Payment: abolition of MPF offsetting and employers’ accounting provisions The Classroom contains a glossary of MPF terms and other educational material to help you understand all aspects relating to the MPF system. Latest MPF Insights ...
(iii) If reimbursement of the Long Service Payment "LSP"/ Severance Payment "SP" is involved, please also complete Part IV of this Form and must be signed by both Employer and the Terminated Employee. 如涉及償還長期服務金 ∕遣散費事宜,請同時填寫本表格之第四部分及必須由僱主及離職僱員共同...
I / We further confirm that for any claims of Long Service Payment / Severance Payment ("LSP / SP") reimbursement (if any) from employer's contribution account, the LSP / SP paid by my / our company is calculated and paid to the relevant employee in accordance with the Employment ...
Offsetting Mechanism had passed the third reading on 9th June 2022. After the scheduled effective date in 2025, employers can no longer be allowed to use MPF contributions (the employer’s contribution portion) to deduct the Severance Payment (SP) and Long Service Payment (LSP) payable arising ...
Others Fund price history enquiry and periods available Fund performance Key Scheme Information Document and MPF Scheme Brochure available for download MPF forms available for download Contribution calculator Severance Payment / Long Service Payment Calculator Bank of East Asia (Trustees) Limited BEA (MPF...
There are two ways of paying part-time employees' MPF contributions in the employer's contribution part, namely, the payment of monthly salary and the payment of non-monthly salary. If the monthly salary is paid, the contributions of the employer and the employee are the same as the full-...
If you need to offset a Long Service Payment or a Severance Payment, you are required to sign a "Offset of Long Service Payment / Severance Payment Form". Should an employee terminate his/her employment with your company, the employee must ...
Please refer to subsection 3.4.3(f) 'Guarantee features' of the MPF Scheme Brochure for details of the guarantee features (including in the context of payment of accrued benefits in instalments) and the 'Guarantee Conditions'. Guarantee Conditions: > Withdrawal of balances with respect to one ...