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Hong Kong: Employers can no longer offset severance or long service payments against employer MPF contributions for employments…

A change recorded in WONE Global’s guide to Hong Kong, under people and visas.

WONE Global's guide to Hong Kong records this change under people and visas. Each statement below has been checked against the source it links to.

  1. Employers can no longer offset severance or long service payments against employer MPF contributions for employments terminated on or after 1 May 2025.

    The abolition is not retrospective; transitional rules apply to service before that date.

    Labour Department, HKSAR Government · A Concise Guide to the Employment Ordinance (December 2025) ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026

This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Hong Kong can advise on that.