Employer

The abolition of MPF offsetting arrangement is not applicable to employees who are currently not covered by the MPF System or other statutory retirement schemes (including foreign and local domestic helpers, and employees aged less than 18 or more than 65 or above). Their SP/LSP (if applicable) will continue to be calculated on the basis of the last monthly wages or the 12-month average wages before termination of employment in accordance with the existing provisions under the Employment Ordinance.