僱主知多啲:取消強積金對沖安排,點計算遣散費/長期服務金

強積金對沖安排是什麼? 根據《僱傭條例》,僱員可能有權獲僱主發放遣散費/長期服務金。僱主可以使用由僱主為僱員作出強制性及自願性供款所累積的強積金,抵銷根據《僱傭條例》須向僱員支付的遣散費/長期服務金。 遣散費 vs 長期服務金:有什麼區別? 遣散費領取資格為受僱2年或以上;及以下任何一項: 長期服務金領取資格為受僱5年或以上;及以下任何一項: 遣散費/長期服務金計算: 何時實施取消強積金對沖安排? 2025年5月1日為「轉制日」,即取消「對沖」生效日。 取消「對沖」生效後,僱主強積金強制性供款累算權益不可「對沖」僱員「轉制日」起服務年資的遣散費/長期服務金,但可繼續「對沖」僱員「轉制日」前服務年資的遣散費/長期服務金。僱主強積金自願性供款累算權益及按僱員服務年資支付的酬金,可繼續「對沖」僱員的遣散費/長期服務金(不論「轉制日」前或後的服務年資)。 取消強積金對沖安排不適用於哪些範圍﹖ 取消「強積金對沖安排」並不適用於現時不受強積金制度或其他法定退休計劃涵蓋的僱員(包括外籍及本地家庭傭工,以及離職時不足18歲或年滿65歲或以上的僱員)。他們的遣散費/長期服務金(如適用),會繼續按照現行《僱傭條例》的規定,以終止僱傭前最後一個月的全月工資或12個月的平均工資計算。 取消強積金對沖下,僱主須留意3大關鍵事項 取消強積金對沖後,遣散費/長期服務金點樣計? 2025年5月1日「前」入職僱員安排 遣散費/長期服務金會以「轉制日」為界,分為轉制前(即「轉制日」前的受僱期)及轉制後(即「轉制日」起的受僱期)兩部分。 轉制前部分:計算方法以「轉制日」前最後一個月的全月工資計算,並可繼續用僱主強積金強制性供款累算權益「對沖」。 轉制後部分:與現行計算方法一樣,以最後一個月工資計算,但不可用僱主強積金強制性供款累算權益「對沖」。 2025年5月1日「後」入職僱員安排 遣散費/長期服務金的計算方法與現行的計算方法一樣,以終止僱傭關係前最後一個月的全月工資計算,不可用僱主強積金強制性供款累算權益「對沖」。 資料來源:勞工處網頁、積金局網頁 僱主應對策略: HR系統保存工資紀錄,以便計算遣散費/長服金 YOOV WORK 能全面照顧企業人力資源管理需要,其中「薪酬管理」功能更能為 HR 輕鬆辦妥最耗時的計薪步驟,用戶只需數個步驟即可為員工建立強積金供款結算書、簡單設置僱主基本資料、添加強積金組合、為員工選擇相應強積金組合後便能開始創建強積金供款結算書等,符合香港法規。而其他功能包括流程審批、排班、考勤、假期及員工管理亦可全方位為 HR 締造流暢管理體驗,助您一體化於平台上處理人力資源事務。 於 YOOV WORK,除了可以輕易為員工建立強積金供款帳戶外,用戶更可於進行以上設置的同時為不同部門或選用不同強積金計劃的員工建立群組,以便於匯出供款結算書時作批量快速操作。 完成設置後即可為員工以群組方式建立強積金供款結算書,系統能自動識別新入職及現有僱員資料並分開顯示於結算書上。 想了解更多YOOV WORK 薪酬管理功能?可按此了解更多,或立即聯絡我們! 🔗聯絡我們 電郵:cs@yoov.com 電話:2988 8883 網站:https://www.yoov.com/ WhatsApp:請按此

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