After the MPF scheme in which your company is participating is onboarded to the eMPF Platform, you can submit employee termination and/or a new employee enrolment instruction together with the contribution data through the eMPF Platform. Please select the drop-down menu “Update Employee List” under the “Employee Contribution Data” page.
Yes, the application for LSP/SP offsetting can still be submitted through the eMPF Platform. Please refer to the relevant User Guide for details.
Changes to the LSP/SP offsetting sequence may affect the subsidy amount under the Subsidy Scheme for Abolition of MPF Offsetting Arrangement. For details about the Subsidy Scheme, please visit Labour Department’s website.
Employers may submit online application through the TransitionEase or submit a completed application form with a copy of relevant supporting documents (e.g., “Wage Record” in the form of salary slip(s) and payment proof of wages such as bank transaction records, bank statements, etc.) to the Service Centre for the Subsidy Scheme for Abolition of MPF Offsetting Arrangement. For detailed information regarding the eligibility, application methods, and required supporting documents etc. of the Subsidy Scheme, please visit Labour Department’s Subsidy Scheme for Abolition of MPF Offsetting Arrangement website.
After the implementation of the abolition of MPF offsetting arrangement, the maximum amount of LSP/SP (i.e., the sum of pre-transition and post-transition portions of LSP/SP) is still capped at HK$390,000. If an employee’s total LSP/SP exceeds HK$390,000, the amount in excess of the cap will be deducted from the post-transition portion. For more information on the eligibility for and calculation of LSP/SP, please visit Labour Department's website.
You cannot review or obtain the accrued benefits amount generated from employer contributions in the employee’s MPF account, except in cases involving the termination of an employee where Long Service Payment (LSP) / Severance Payment (SP) offsetting is applicable.
You need to report the cessation of employment for employees and to make their last contributions on or before the 10th day of the calendar month following the employees’ last day of employment (not applicable to casual employees).
You can log in to the eMPF Web Portal, select “Terminate Employees” under “Manage Employee”, and choose “Bulk Upload” or “Select from the Employee List” to report employees’ cessation of employment.
Please refer to the relevant User Guide for details.
You can also log in to the eMPF Mobile App, go to “Manage MPF” > choose “Terminate Employees”, choose “Bulk Upload” or “Select from the Employee List” to report employees’ cessation of employment.
If you wish to report using paper forms, please click here to download and complete the relevant form(s) and submit by post (P.O. Box 98929, Tsim Sha Tsui Post Office), via email (forms@support.empf.org.hk), or in person at any of the eMPF Service Centres (click here for location details).
If an employee has reached the retirement age of 65 but the employer has not yet reported the employee’s termination of employment, the eMPF Platform will follow up with the employer regarding the employee’s application for MPF accrued benefits withdrawal and Long Service Payment (LSP), if applicable.
The employer may then be required to provide relevant information, supporting document(s) and approval(s) regarding the employee's eligibility and entitlement to LSP/SP.