{"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_hk\/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\u52d9\u5f71\u97ff"},"content":{"rendered":"<p>\u65bc2022\u5e746\u67089\u65e5\uff0c\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u7acb\u6cd5\u6703\u901a\u904e\u4e86\u300a2022\u5e74\u96c7\u50ad\u53ca\u9000\u4f11\u8a08\u5283\u6cd5\u4f8b(\u62b5\u92b7\u5b89 \u6392)(\u4fee\u8a02)\u689d\u4f8b\u8349\u6848\u300b(\u201c\u4fee\u8a02\u689d\u4f8b\u201d)\u3002\u8a72\u689d\u4f8b\u5ee2\u9664\u4e86\u5229\u7528\u96c7\u4e3b\u5728\u5f37\u5236\u6027\u516c\u7a4d\u91d1(\u201cMPF\")\u5236\u5ea6\u4e0b\u7684\u5f37\u5236\u6027\u4f9b\u6b3e\u7d2f\u7a4d\u5229\u76ca\uff0c\u4ee5\u62b5\u92b7\u9063\u6563\u8cbb (\u201cSP\")\u548c\u9577\u671f\u670d\u52d9\u91d1 (\u201cLSP\u201d) \u7684\u5c0d\u6c96\u6a5f\u5236\u3002<\/p>\n<p>\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u96a8\u5f8c\u4e8e2023\u5e747\u67084\u65e5\u767c\u4f48\u4e86\u6709\u95dc\u4fee\u8a02\u689d\u4f8b\u7684\u6559\u80b2\u6307\u5f15(\u201c\u6307\u5f15\u201d\uff0c,\u4ea6\u65e9\u65bc 2023\u5e742\u670822\u65e5\u767c\u51fa\u7684\u8ca1\u52d9\u5831\u544a\u5feb\u8a0a44\u865f\u8a0e\u8ad6\u4e86\u5ee2\u9664\u5c0d\u6c96\u6a5f\u5236\u7684\u6703\u8a08\u5f71\u97ff\uff0c\u4e26\u63d0\u51fa\u4e86\u5169\u7a2e\u76f8\u61c9\u7684\u6703\u8a08\u8655\u7406\u65b9\u6cd5\u3002<\/p>\n<p>\u70ba\u4e86\u66f4\u52a0\u4e86\u89e3\u5176\u653f\u7b56\u6240\u5e36\u4f86\u7684\u8ca1\u52d9\u5f71\u97ff,\u8acb\u9ede\u64ca <a href=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2026\/01\/Final-TC-Valuation-Alert-004-2023.pdf\">click here <\/a>\u67e5\u770b\u4f60\u6240\u9700\u7684\u57fa\u672c\u8cc7\u8a0a\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 v27.5 - 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_hk\/news\/financial-impact-of-the-abolition-of-the-mpf-lsp-o\/\" \/>\n<meta property=\"og:locale\" content=\"zh_HK\" \/>\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_hk\/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\u9418\" \/>\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-HK\",\"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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