04Apr
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各位業界友好：
立法會已於2022年6月9日通過政府的《2022年僱傭及退休計劃法例（抵銷安排）（修訂）條例》，此法例將於2025年實施。由法例生效日開始，僱主不可以在強積金制度下，使用其供款的累算權益來「對沖」僱員的遣散費或長期服務金。
政府明確表示修訂這條例，旨在改善僱員的退休保障。由2019年4月開始，政府已率先引入「酬金」制度，在所有政府外判服務合約內，規定服務承辦商必須支付其僱員的總工資的6%作為「酬金」，從而保障僱員於合約完結時的權益。該筆酬金的款額仍可繼續用於「對沖」同一期間該僱員應得的遣散費或長期服務金。
環境衛生服務業是合約承包制的行業，人力密集，我們的營運成本佔了九成是員工薪酬福利。在此法例下，業界必須追隨政府外判服務的做法，在投標報價時，必須在合約的人力成本上加上酬金6%，以應對取消強積金對沖後的員工福利開支。本聯盟已於去年11月去信各大物管公司及地產集團，發放有關訊息。此外，本聯盟應個別會員公司的要求，為有關取消強積金對沖草擬客戶通知信，以便業界公司日後於合約增加員工酬金時之用。請參閱附上的通知信中英文版本及致物業管理公司的信件副本，歡迎業界公司參考。
多謝垂注。
Abolition of MPF Offsetting Arrangement –
Thematic Website and Online Calculating Tool
Offsetting Policy Division Labour Department
The legislation on the abolition of MPF offsetting arrangement has been passed by the Legislative Council. The Government will implement the abolition of MPF offsetting arrangement in tandem with the full operation of the eMPF Platform of the Mandatory Provident Fund Schemes Authority not later than 2025.
To enhance employers’ and employees’ understanding of the abolition of MPF offsetting arrangement and its supporting measures, the Labour Department has launched a thematic website, which provides information with illustrative graphics and examples about the abolition. The online calculating tool ("Easy-Cal") can help calculate severance payment/ long service payment, Government subsidy for employers and total benefits for employees after the abolition. Please feel free to further distribute this message to your members.
Please visit our thematic website on the abolition of MPF offsetting arrangement at www.op.labour.gov.hk .
Offsetting Policy Division Labour Department
Email address: opd@labour.gov.hk