{"id":972,"date":"2023-12-12T00:00:00","date_gmt":"2023-12-12T00:00:00","guid":{"rendered":"https:\/\/moore-hong-kong.row.moore-global.com\/news\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\/"},"modified":"2026-01-21T11:13:30","modified_gmt":"2026-01-21T03:13:30","slug":"financial-impact-of-the-abolition-of-the-mpf-lsp-o","status":"publish","type":"post","link":"https:\/\/www.moore.hk\/zh\/news\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\/","title":{"rendered":"\u53d6\u6d88\u5f37\u7a4d\u91d1-\u9577\u671f\u670d\u52d9\u91d1\u62b5\u92b7\u6a5f\u5236\u7684\u8ca1\u653f\u5f71\u97ff"},"content":{"rendered":"<p>\u4e8e2022\u5e746\u67089\u65e5\uff0c\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u7acb\u6cd5\u4f1a\u901a\u8fc7\u4e86\u300a2022\u5e74\u96c7\u4f63\u53ca\u9000\u4f11\u8ba1\u5212\u6cd5\u4f8b(\u62b5\u9500\u5b89 \u6392)(\u4fee\u8ba2)\u6761\u4f8b\u8349\u6848\u300b(\u201c\u4fee\u8ba2\u6761\u4f8b\u201d)\u3002\u8be5\u6761\u4f8b\u5e9f\u9664\u4e86\u5229\u7528\u96c7\u4e3b\u5728\u5f3a\u5236\u6027\u516c\u79ef\u91d1(\u201cMPF\")\u5236\u5ea6\u4e0b\u7684\u5f3a\u5236\u6027\u4f9b\u6b3e\u7d2f\u79ef\u5229\u76ca\uff0c\u4ee5\u62b5\u9500\u9063\u6563\u8d39 (\u201cSP\")\u548c\u957f\u671f\u670d\u52a1\u91d1 (\u201cLSP\u201d) \u7684\u5bf9\u51b2\u673a\u5236\u3002<\/p>\n<p>\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\u968f\u540e\u4e8e2023\u5e747\u67084\u65e5\u53d1\u5e03\u4e86\u6709\u5173\u4fee\u8ba2\u6761\u4f8b\u7684\u6559\u80b2\u6307\u5f15(\u201c\u6307\u5f15\u201d\uff0c,\u4ea6\u65e9\u4e8e 2023\u5e742\u670822\u65e5\u53d1\u51fa\u7684\u8d22\u52a1\u62a5\u544a\u5feb\u8baf44\u53f7\u8ba8\u8bba\u4e86\u5e9f\u9664\u5bf9\u51b2\u673a\u5236\u7684\u4f1a\u8ba1\u5f71\u54cd\uff0c\u5e76\u63d0\u51fa\u4e86\u4e24\u79cd\u76f8\u5e94\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u3002<\/p>\n<p>\u4e3a\u4e86\u66f4\u52a0\u4e86\u89e3\u5176\u653f\u7b56\u6240\u5e26\u6765\u7684\u8d22\u52a1\u5f71\u54cd,\u8bf7\u70b9\u51fb <a href=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2026\/01\/Final-SC-Valuation-Alert-004-2023.pdf\">click here <\/a>\u67e5\u770b\u4f60\u6240\u9700\u7684\u57fa\u672c\u8d44\u8baf\u3002\u00a0<\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>On 9 June 2022, the Legislative Council approved the Employment and Retirement Schemes Legislation (Offsetting Arrangement) (Amendment) Ordinance 2022. This ordinance abolishes the use of the accrued benefits from an employer&#8217;s mandatory contributions under the Mandatory Provident Fund System to offset the severance payment and long service payment. The HKICPA published an educational guidance on [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[33],"tags":[],"location":[],"class_list":["post-972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transaction-valuation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Financial Impact of the Abolition of the MPF-LSP Offsetting Mechanism - Moore Hong Kong<\/title>\n<meta name=\"description\" content=\"10 simple Q&amp;As addressing the financial impact of the abolition of the MPF-LSP offsetting mechanism.\u00a0\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.hk\/zh\/news\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial Impact of the Abolition of the MPF-LSP Offsetting Mechanism\" \/>\n<meta property=\"og:description\" content=\"10 simple Q&amp;As addressing the financial impact of the abolition of the MPF-LSP offsetting mechanism.\u00a0\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.hk\/zh\/news\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Hong Kong\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-12T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-21T03:13:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/5.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"henryhung\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"henryhung\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.hk\\\/news\\\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.hk\\\/news\\\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\\\/\"},\"author\":{\"name\":\"henryhung\",\"@id\":\"https:\\\/\\\/www.moore.hk\\\/#\\\/schema\\\/person\\\/670e1017fce86aec436239c137abea0d\"},\"headline\":\"Financial Impact of the Abolition of the MPF-LSP Offsetting Mechanism\",\"datePublished\":\"2023-12-12T00:00:00+00:00\",\"dateModified\":\"2026-01-21T03:13:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.hk\\\/news\\\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\\\/\"},\"wordCount\":125,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.hk\\\/news\\\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.hk\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2025\\\/12\\\/5.jpg\",\"articleSection\":[\"Transaction &amp; Valuation\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.moore.hk\\\/news\\\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.hk\\\/news\\\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\\\/\",\"url\":\"https:\\\/\\\/www.moore.hk\\\/news\\\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\\\/\",\"name\":\"Financial Impact of the Abolition of the MPF-LSP Offsetting Mechanism - 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