{"id":24703,"date":"2026-10-21T17:40:43","date_gmt":"2026-10-21T09:40:43","guid":{"rendered":"https:\/\/www.workstem.com\/hk\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2026-10-21T17:40:53","modified_gmt":"2026-10-21T09:40:53","slug":"mpf-offsetting-abolition-guide","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/hk\/blog\/mpf-offsetting-abolition-guide\/","title":{"rendered":"\u53d6\u6d88\u5f37\u7a4d\u91d1\u5c0d\u6c96\u5f8c\uff0c\u9577\u671f\u670d\u52d9\u91d1\u8207\u9063\u6563\u8cbb\u9ede\u8a08\uff1f"},"content":{"rendered":"<p>\u8cc7\u6599\u4f86\u6e90\uff1a \u7a4d\u91d1\u5c40\u3001\u52de\u5de5\u8655\u3001\u53d6\u6d88\u5f37\u7a4d\u91d1\u300c\u5c0d\u6c96\u300d\u5b89\u6392\u5c08\u984c\u7db2\u7ad9<br \/>\n\u6700\u5f8c\u66f4\u65b0\u65e5\u671f\uff1a 2027\u5e7410\u6708<br \/>\n\u64b0\u6587\uff1a Workstem \u4eba\u529b\u8cc7\u6e90\u5167\u5bb9\u5718\u968a<br \/>\n\u6838\u5c0d\u4eba\uff1a Workstem \u85aa\u916c\u5408\u898f\u5c08\u54e1\uff08\u9999\u6e2f\uff09<\/p>\n<h2>\u53d6\u6d88\u5c0d\u6c96\u5f8c\u7684\u6838\u5fc3\u8b8a\u5316?<\/h2>\n<p>\u53d6\u6d88\u5f37\u7a4d\u91d1\u300c\u5c0d\u6c96\u300d\u5b89\u6392\u5df2\u65bc2025\u5e745\u67081\u65e5\uff08\u8f49\u5236\u65e5\uff09 \u6b63\u5f0f\u751f\u6548\u3002\u7531\u8f49\u5236\u65e5\u8d77\uff0c\u50f1\u4e3b\u4e0d\u5f97\u4f7f\u7528\u5f37\u7a4d\u91d1\u5f37\u5236\u6027\u4f9b\u6b3e\u7684\u7d2f\u7b97\u6b0a\u76ca\uff0c\u62b5\u92b7\u50f1\u54e1\u5728\u8f49\u5236\u65e5\u6216\u4e4b\u5f8c\u7684\u50f1\u50ad\u671f\u6240\u884d\u751f\u7684\u9063\u6563\u8cbb\uff0f\u9577\u671f\u670d\u52d9\u91d1\u3002\u7136\u800c\uff0c\u50f1\u4e3b\u7684\u81ea\u9858\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6b0a\u76ca\u53ca\u6309\u50f1\u54e1\u670d\u52d9\u5e74\u6578\u652f\u4ed8\u7684\u916c\u91d1\uff0c\u4ecd\u53ef\u7e7c\u7e8c\u7528\u65bc\u5c0d\u6c96\u9063\u6563\u8cbb\uff0f\u9577\u671f\u670d\u52d9\u91d1\u3002\u53d6\u6d88\u5c0d\u6c96\u5b89\u6392\u4e0d\u5177\u8ffd\u6eaf\u529b\uff0c\u73fe\u8077\u50f1\u54e1\u5728\u8f49\u5236\u65e5\u524d\u6240\u884d\u751f\u7684\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff0c\u65bc\u8f49\u5236\u65e5\u5f8c\u4ecd\u53ef\u88ab\u5f37\u7a4d\u91d1\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96\u3002<\/p>\n<h2>\u53d6\u6d88\u5c0d\u6c96\u5f8c\uff0c\u50f1\u4e3b\u9084\u53ef\u4ee5\u7528\u5f37\u7a4d\u91d1\u62b5\u92b7\u55ce\uff1f<\/h2>\n<p>\u7b54\u6848\uff1a\u8f49\u5236\u65e5\u524d\u90e8\u5206\u53ef\u4ee5\uff0c\u8f49\u5236\u65e5\u5f8c\u90e8\u5206\u4e0d\u53ef\u4ee5\u3002<\/p>\n<p>\u53d6\u6d88\u5c0d\u6c96\u5f8c\uff0c\u5c0d\u6c96\u5b89\u6392\u6309\u50f1\u54e1\u7684\u53d7\u50f1\u671f\u4ee52025\u5e745\u67081\u65e5\u70ba\u754c\uff0c\u5283\u5206\u70ba\u300c\u8f49\u5236\u524d\u300d\u53ca\u300c\u8f49\u5236\u5f8c\u300d\u5169\u90e8\u5206\u3002\u8f49\u5236\u65e5\u524d\u53d7\u50f1\u671f\u884d\u751f\u7684\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff0c\u50f1\u4e3b\u4ecd\u53ef\u4f7f\u7528\u5f37\u7a4d\u91d1\u5f37\u5236\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6b0a\u76ca\uff08\u6574\u6bb5\u53d7\u50f1\u671f\u7684\u4f9b\u6b3e\uff09\u9032\u884c\u5c0d\u6c96\uff1b\u4f46\u8f49\u5236\u65e5\u6216\u4e4b\u5f8c\u53d7\u50f1\u671f\u884d\u751f\u7684\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff0c\u50f1\u4e3b\u4e0d\u53ef\u518d\u4f7f\u7528\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96\u3002\u81ea\u9858\u6027\u4f9b\u6b3e\u5247\u4e0d\u53d7\u8f49\u5236\u65e5\u9650\u5236\uff0c\u53ef\u7e7c\u7e8c\u7528\u65bc\u5c0d\u6c96\u3002<\/p>\n<h3>\u65b0\u820a\u5236\u5c0d\u7167\u8868<\/h3>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u9805\u76ee<\/td>\n<td style=\"text-align: center\">\u8f49\u5236\u65e5\u524d\uff082025\u5e745\u67081\u65e5\u524d\uff09<\/td>\n<td style=\"text-align: center\">\u8f49\u5236\u65e5\u6216\u4e4b\u5f8c\uff082025\u5e745\u67081\u65e5\u8d77\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u5f37\u5236\u6027\u4f9b\u6b3e\u53ef\u5426\u5c0d\u6c96<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u4ee5\uff08\u4e0d\u5177\u8ffd\u6eaf\u529b\uff0c\u4ecd\u53ef\u5c0d\u6c96\u8f49\u5236\u524d\u90e8\u5206\uff09<\/td>\n<td style=\"text-align: center\">\u274c \u4e0d\u53ef\u4ee5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u81ea\u9858\u6027\u4f9b\u6b3e\u53ef\u5426\u5c0d\u6c96<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u4ee5<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u4ee5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6309\u670d\u52d9\u5e74\u6578\u652f\u4ed8\u7684\u916c\u91d1<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u4ee5<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u4ee5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u8a08\u7b97\u57fa\u790e<\/td>\n<td style=\"text-align: center\">\u8f49\u5236\u65e5\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7 \u00d7 2\/3 \u00d7 \u8f49\u5236\u65e5\u524d\u670d\u52d9\u5e74\u8cc7<\/td>\n<td style=\"text-align: center\">\u7d42\u6b62\u50f1\u50ad\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7 \u00d7 2\/3 \u00d7 \u8f49\u5236\u65e5\u8d77\u670d\u52d9\u5e74\u8cc7<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6708\u85aa\u4e0a\u9650<\/td>\n<td style=\"text-align: center\">HK$22,500<\/td>\n<td style=\"text-align: center\">HK$22,500<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u7e3d\u984d\u4e0a\u9650<\/td>\n<td style=\"text-align: center\">HK$390,000<\/td>\n<td style=\"text-align: center\">HK$390,000\uff08\u7e3d\u984d\u8d85\u4e0a\u9650\u5f9e\u8f49\u5236\u5f8c\u90e8\u5206\u6263\u6e1b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u8f49\u5236\u65e5\u524d\u5f8c\u7684\u5e74\u8cc7\u9ede\u5206\u6bb5\u8a08\u7b97\uff1f<\/h2>\n<p>\u7b54\u6848\uff1a\u4ee52025\u5e745\u67081\u65e5\u70ba\u754c\uff0c\u5206\u5169\u6bb5\u8a08\u7b97\u3002<\/p>\n<p>\u5982\u50f1\u54e1\u5728\u8f49\u5236\u65e5\u4e4b\u524d\u5df2\u53d7\u50f1\uff0c\u5176\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u6703\u5206\u70ba\u300c\u8f49\u5236\u524d\u90e8\u5206\u300d\u53ca\u300c\u8f49\u5236\u5f8c\u90e8\u5206\u300d\u5169\u6bb5\u7368\u7acb\u8a08\u7b97\u3002\u8f49\u5236\u524d\u90e8\u5206\u4ee5\u8f49\u5236\u65e5\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7\u70ba\u57fa\u6578\uff0c\u4e58\u4ee52\/3\uff0c\u518d\u4e58\u4ee5\u8f49\u5236\u65e5\u524d\u7684\u670d\u52d9\u5e74\u8cc7\uff1b\u8f49\u5236\u5f8c\u90e8\u5206\u4ee5\u7d42\u6b62\u50f1\u50ad\u95dc\u4fc2\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7\u70ba\u57fa\u6578\uff0c\u4e58\u4ee52\/3\uff0c\u518d\u4e58\u4ee5\u8f49\u5236\u65e5\u8d77\u7684\u670d\u52d9\u5e74\u8cc7\u3002\u5169\u90e8\u5206\u6b3e\u984d\u7e3d\u548c\u5982\u8d85\u904eHK$390,000\u4e0a\u9650\uff0c\u8d85\u51fa\u90e8\u5206\u5f9e\u8f49\u5236\u5f8c\u90e8\u5206\u6263\u6e1b\u3002<\/p>\n<p>2025\u5e745\u67081\u65e5\uff08\u8f49\u5236\u65e5\uff09<\/p>\n<p>\u2502<\/p>\n<p>\u25bc<\/p>\n<p>\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u252c\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500<\/p>\n<p>\u2502\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u2502<\/p>\n<p>\u8f49\u5236\u524d\u50f1\u50ad\u671f \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u8f49\u5236\u5f8c\u50f1\u50ad\u671f<\/p>\n<p>\uff08\u53ef\u88ab\u5f37\u7a4d\u91d1\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \uff08\u4e0d\u53ef\u88ab\u5f37\u7a4d\u91d1<\/p>\n<p>\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96\uff09 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96\uff09<\/p>\n<p>\u2502\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u2502<\/p>\n<p>\u8a08\u7b97\u57fa\u790e\uff1a \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u8a08\u7b97\u57fa\u790e\uff1a<\/p>\n<p>\u8f49\u5236\u65e5\u524d\u6700\u5f8c\u4e00\u500b\u6708 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u7d42\u6b62\u50f1\u50ad\u524d\u6700\u5f8c\u4e00\u500b\u6708<\/p>\n<p>\u5168\u6708\u5de5\u8cc7 \u00d7 2\/3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u5168\u6708\u5de5\u8cc7 \u00d7 2\/3<\/p>\n<p>\u00d7 \u8f49\u5236\u65e5\u524d\u5e74\u8cc7\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00d7 \u8f49\u5236\u65e5\u8d77\u5e74\u8cc7<\/p>\n<h2>\u8a08\u7b97\u7bc4\u4f8b\uff08\u9644\u6578\u5b57\uff09<\/h2>\n<p>\u4ee5\u4e0b\u70ba\u4e00\u500b\u8de8\u8f49\u5236\u65e5\u7684\u5b8c\u6574\u8a08\u7b97\u7bc4\u4f8b\uff0c\u63a1\u7528\u7de8\u865f\u6b65\u9a5f\uff0c\u65b9\u4fbf\u9010\u6b65\u8ddf\u96a8\u3002<\/p>\n<p>\u5047\u8a2d\u689d\u4ef6\uff1a<\/p>\n<ul>\n<li>\u50f1\u54e1\u5165\u8077\u65e5\u671f\uff1a2019\u5e745\u67081\u65e5<\/li>\n<li>\u50f1\u50ad\u5408\u7d04\u7d42\u6b62\u65e5\u671f\uff1a2027\u5e744\u670830\u65e5<\/li>\n<li>\u8f49\u5236\u65e5\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5de5\u8cc7\uff082025\u5e744\u6708\uff09\uff1aHK$18,000<\/li>\n<li>\u7d42\u6b62\u50f1\u50ad\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5de5\u8cc7\uff082027\u5e744\u6708\uff09\uff1aHK$21,000<\/li>\n<li>\u8f49\u5236\u65e5\u524d\u670d\u52d9\u5e74\u8cc7\uff1a6\u5e74\uff082019\u5e745\u67081\u65e5\u81f32025\u5e744\u670830\u65e5\uff09<\/li>\n<li>\u8f49\u5236\u65e5\u5f8c\u670d\u52d9\u5e74\u8cc7\uff1a2\u5e74\uff082025\u5e745\u67081\u65e5\u81f32027\u5e744\u670830\u65e5\uff09<\/li>\n<li>\u50f1\u4e3b\u5f37\u7a4d\u91d1\u5f37\u5236\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6b0a\u76ca\uff1aHK$85,000<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f\u4e00\uff1a\u8a08\u7b97\u8f49\u5236\u524d\u90e8\u5206<\/strong><\/p>\n<p>HK18,000\u00d72\/3\u00d76\u5e74=**HK72,000**<\/p>\n<p><strong>\u6b65\u9a5f\u4e8c\uff1a\u8a08\u7b97\u8f49\u5236\u5f8c\u90e8\u5206<\/strong><\/p>\n<p>HK21,000\u00d72\/3\u00d72\u5e74=**HK28,000**<\/p>\n<p><strong>\u6b65\u9a5f\u4e09\uff1a\u8a08\u7b97\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u7e3d\u984d<\/strong><\/p>\n<p>HK72,000+HK28,000 = **HK100,000**\uff08\u672a\u8d85\u904eHK390,000\u4e0a\u9650\uff0c\u7121\u9700\u6263\u6e1b\uff09<\/p>\n<p><strong>\u6b65\u9a5f\u56db\uff1a\u8a08\u7b97\u53ef\u5c0d\u6c96\u91d1\u984d\uff08\u50c5\u9650\u8f49\u5236\u524d\u90e8\u5206\uff09<\/strong><\/p>\n<p>\u50f1\u4e3b\u5f37\u7a4d\u91d1\u5f37\u5236\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6b0a\u76caHK85,000&gt;\u8f49\u5236\u524d\u90e8\u5206HK72,000\uff0c\u6545\u53ef\u5168\u6578\u5c0d\u6c96\u8f49\u5236\u524d\u90e8\u5206\u3002<\/p>\n<p>\u5c0d\u6c96\u91d1\u984d\uff1aHK$72,000**<br \/>\n\u5269\u9918\u5f37\u7a4d\u91d1\u6b0a\u76ca\uff1aHK85,000-HK72,000 = **HK$13,000\uff08\u7559\u5b58\u5728\u50f1\u54e1\u5f37\u7a4d\u91d1\u6236\u53e3\uff0c\u4e0d\u53ef\u7528\u65bc\u5c0d\u6c96\u8f49\u5236\u5f8c\u90e8\u5206\uff09<\/p>\n<p><strong>\u6b65\u9a5f\u4e94\uff1a\u8a08\u7b97\u50f1\u4e3b\u5be6\u969b\u9700\u652f\u4ed8\u7684\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u9805\u76ee<\/td>\n<td style=\"text-align: center\">\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u8f49\u5236\u524d\u90e8\u5206\uff08\u53ef\u5c0d\u6c96\uff09<\/td>\n<td style=\"text-align: center\">HK$72,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u8f49\u5236\u5f8c\u90e8\u5206\uff08\u4e0d\u53ef\u5c0d\u6c96\uff09<\/td>\n<td style=\"text-align: center\">HK$28,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u7e3d\u984d<\/td>\n<td style=\"text-align: center\">HK$100,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6e1b\uff1a\u53ef\u5c0d\u6c96\u91d1\u984d<\/td>\n<td style=\"text-align: center\">\u2212HK$72,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u50f1\u4e3b\u5be6\u969b\u9700\u652f\u4ed8<\/td>\n<td style=\"text-align: center\">HK$28,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u6b65\u9a5f\u516d\uff1a\u7533\u8acb\u653f\u5e9c\u8cc7\u52a9\uff08\u5982\u9069\u7528\uff09<\/strong><\/p>\n<p>\u50f1\u4e3b\u53ef\u5c31\u8f49\u5236\u5f8c\u90e8\u5206\uff08HK$28,000\uff09\u5411\u52de\u5de5\u8655\u300c\u53d6\u6d88\u5f37\u7a4d\u91d1\u300e\u5c0d\u6c96\u300f\u5b89\u6392\u8cc7\u52a9\u8a08\u5283\u300d\u7533\u8acb\u8cc7\u52a9\u3002\u8cc7\u52a9\u6bd4\u7387\u6309\u8cc7\u52a9\u5e74\u5ea6\u905e\u6e1b\uff0c\u9996\u5e74\uff082025\u5e745\u67081\u65e5\u81f32026\u5e744\u670830\u65e5\uff09\u7684\u8cc7\u52a9\u6bd4\u7387\u70ba50%\u6216\u6307\u5b9a\u5c01\u9802\u91d1\u984d\uff08\u4ee5\u8f03\u4f4e\u8005\u70ba\u6e96\uff09\u3002<\/p>\n<p>\u5047\u8a2d\u9996\u5e74\u7533\u8acb\uff0c\u8cc7\u52a9\u91d1\u984d\u7d04\u70ba HK28,000\u00d750%=**HK14,000**<br \/>\n\u50f1\u4e3b\u5be6\u969b\u6de8\u652f\u51fa\u7d04\u70ba HK28,000-HK14,000 = HK$14,000<\/p>\n<h2>\u8a08\u7b97\u5361\uff1a\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u8a08\u7b97\u4e00\u89bd<\/h2>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u9805\u76ee<\/td>\n<td style=\"text-align: center\">\u8f49\u5236\u65e5\u524d\u90e8\u5206<\/td>\n<td style=\"text-align: center\">\u8f49\u5236\u65e5\u5f8c\u90e8\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6708\u85aa\u50f1\u54e1\u516c\u5f0f<\/td>\n<td style=\"text-align: center\">\u8f49\u5236\u65e5\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7 \u00d7 2\/3 \u00d7 \u8f49\u5236\u65e5\u524d\u5e74\u8cc7<\/td>\n<td style=\"text-align: center\">\u7d42\u6b62\u50f1\u50ad\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7 \u00d7 2\/3 \u00d7 \u8f49\u5236\u65e5\u8d77\u5e74\u8cc7<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u65e5\u85aa\uff0f\u4ef6\u85aa\u50f1\u54e1\u516c\u5f0f<\/td>\n<td style=\"text-align: center\">\u8f49\u5236\u65e5\u524d\u6700\u5f8c30\u500b\u6b63\u5e38\u5de5\u4f5c\u65e5\u4e2d\u4efb\u907818\u5929\u5de5\u8cc7 \u00d7 \u8f49\u5236\u65e5\u524d\u5e74\u8cc7<\/td>\n<td style=\"text-align: center\">\u7d42\u6b62\u50f1\u50ad\u524d\u6700\u5f8c30\u500b\u6b63\u5e38\u5de5\u4f5c\u65e5\u4e2d\u4efb\u907818\u5929\u5de5\u8cc7 \u00d7 \u8f49\u5236\u65e5\u8d77\u5e74\u8cc7<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u53ef\u5c0d\u6c96\u5b89\u6392<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u7528\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96<\/td>\n<td style=\"text-align: center\">\u274c \u4e0d\u53ef\u7528\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u81ea\u9858\u6027\u4f9b\u6b3e<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u5c0d\u6c96<\/td>\n<td style=\"text-align: center\">\u2705 \u53ef\u5c0d\u6c96<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u6708\u85aa\u4e0a\u9650<\/td>\n<td style=\"text-align: center\">HK$22,500<\/td>\n<td style=\"text-align: center\">HK$22,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u53d6\u6d88\u5c0d\u6c96\u5f8c\u50f1\u4e3b\u5e38\u898b\u8aa4\u5340<\/h2>\n<h3>\u8aa4\u5340\u4e00\uff1a\u4ee5\u70ba\u300c\u5514\u4f7f\u8a08\uff0c\u5c0d\u6c96\u7167\u820a\u300d<\/h3>\n<p>\u4e8b\u5be6\uff1a \u8f49\u5236\u65e5\u5f8c\u7684\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u90e8\u5206\uff0c\u50f1\u4e3b\u4e0d\u53ef\u518d\u4ee5\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96\uff0c\u9808\u4ee5\u73fe\u91d1\u652f\u4ed8\u3002<\/p>\n<h3>\u8aa4\u5340\u4e8c\uff1a\u4ee5\u70ba\u8f49\u5236\u65e5\u524d\u89e3\u50f1\u50f1\u54e1\u53ef\u7bc0\u7701\u958b\u652f<\/h3>\n<p>\u4e8b\u5be6\uff1a \u53d6\u6d88\u5c0d\u6c96\u4e0d\u5177\u8ffd\u6eaf\u529b\uff0c\u5728\u8f49\u5236\u65e5\u524d\u89e3\u50f1\u50f1\u54e1\u4e26\u4e0d\u80fd\u7bc0\u7701\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff0c\u53cd\u800c\u9700\u8981\u91cd\u65b0\u8058\u8acb\u53ca\u57f9\u8a13\u65b0\u54e1\u5de5\uff0c\u589e\u52a0\u984d\u5916\u6210\u672c\u3002<\/p>\n<h3>\u8aa4\u5340\u4e09\uff1a\u4ee5\u70ba\u81ea\u9858\u6027\u4f9b\u6b3e\u4e5f\u4e0d\u80fd\u5c0d\u6c96<\/h3>\n<p>\u4e8b\u5be6\uff1a \u50f1\u4e3b\u7684\u81ea\u9858\u6027\u4f9b\u6b3e\u7d2f\u7b97\u6b0a\u76ca\u53ca\u6309\u50f1\u54e1\u670d\u52d9\u5e74\u6578\u652f\u4ed8\u7684\u916c\u91d1\uff0c\u53d6\u6d88\u5c0d\u6c96\u5f8c\u4ecd\u53ef\u7e7c\u7e8c\u7528\u65bc\u5c0d\u6c96\u9063\u6563\u8cbb\uff0f\u9577\u671f\u670d\u52d9\u91d1\uff0c\u4e0d\u8ad6\u8f49\u5236\u65e5\u524d\u6216\u5f8c\u90e8\u5206\u3002<\/p>\n<h2>\u653f\u5e9c\u8cc7\u52a9\u8a08\u5283\u8981\u9ede<\/h2>\n<p>\u70ba\u5354\u52a9\u50f1\u4e3b\u9069\u61c9\u653f\u7b56\u8f49\u8b8a\uff0c\u52de\u5de5\u8655\u63a8\u51fa\u70ba\u671f25\u5e74\u7684\u300c\u53d6\u6d88\u5f37\u7a4d\u91d1\u300e\u5c0d\u6c96\u300f\u5b89\u6392\u8cc7\u52a9\u8a08\u5283\u300d\uff0c\u5206\u64d4\u50f1\u4e3b\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u8f49\u5236\u5f8c\u90e8\u5206\u7684\u652f\u51fa\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center\">\u9805\u76ee<\/td>\n<td style=\"text-align: center\">\u8a73\u60c5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u8cc7\u52a9\u671f<\/td>\n<td style=\"text-align: center\">25\u5e74\uff082025\u5e745\u67081\u65e5\u81f32050\u5e744\u670830\u65e5\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u8cc7\u52a9\u6bd4\u7387<\/td>\n<td style=\"text-align: center\">\u6309\u8cc7\u52a9\u5e74\u5ea6\u905e\u6e1b\uff0c\u9996\u5e7450%\uff0c\u5176\u5f8c\u9010\u5e74\u4e0b\u8abf\u81f3\u7b2c20\u81f325\u5e74\u76845%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u5c01\u9802\u91d1\u984d<\/td>\n<td style=\"text-align: center\">\u6bcf\u500b\u8cc7\u52a9\u5e74\u5ea6\u4ee5HK$500,000\u70ba\u754c\u7dda\uff1b\u99969\u5e74\u8a2d\u6709\u50f1\u4e3b\u8ca0\u64d4\u300c\u5c01\u9802\u300d\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u7533\u8acb\u689d\u4ef6<\/td>\n<td style=\"text-align: center\">\u50f1\u4e3b\u9808\u5148\u5411\u50f1\u54e1\u652f\u4ed8\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff0c\u7136\u5f8c\u5728\u652f\u4ed8\u5f8c3\u500b\u6708\u5167\u5411\u8cc7\u52a9\u8a08\u5283\u905e\u4ea4\u7533\u8acb<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\u7533\u8acb\u65b9\u5f0f<\/td>\n<td style=\"text-align: center\">\u900f\u904e\u63f4\u300c\u6c96\u300d\u6613\u7db2\u7ad9\uff08<a href=\"https:\/\/www.offsettingsubsidy.gov.hk\/\">www.offsettingsubsidy.gov.hk<\/a>\uff09\u7db2\u4e0a\u7533\u8acb\uff0c\u6216\u81f4\u96fb\u670d\u52d9\u8655\u71b1\u7dda2989 1001<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u5e38\u898b\u554f\u984c\uff08FAQ\uff09<\/h2>\n<p><strong>Q1\uff1a\u53d6\u6d88\u5c0d\u6c96\u5f8c\uff0c\u50f1\u4e3b\u9084\u53ef\u4ee5\u7528\u5f37\u7a4d\u91d1\u62b5\u92b7\u9063\u6563\u8cbb\u6216\u9577\u671f\u670d\u52d9\u91d1\u55ce\uff1f<\/strong><br \/>\nA1\uff1a\u8f49\u5236\u65e5\u524d\uff082025\u5e745\u67081\u65e5\u524d\uff09\u53d7\u50f1\u671f\u884d\u751f\u7684\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u53ef\u4ee5\u7528\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96\uff1b\u8f49\u5236\u65e5\u6216\u4e4b\u5f8c\u7684\u53d7\u50f1\u671f\u884d\u751f\u7684\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u4e0d\u53ef\u4ee5\u7528\u5f37\u5236\u6027\u4f9b\u6b3e\u5c0d\u6c96\u3002\u81ea\u9858\u6027\u4f9b\u6b3e\u5247\u4e0d\u53d7\u9650\u5236\u3002<\/p>\n<p><strong>Q2\uff1a\u8f49\u5236\u65e5\u524d\u5f8c\u5605\u5e74\u8cc7\u9ede\u5206\u6bb5\u8a08\u7b97\uff1f<\/strong><br \/>\nA2\uff1a\u4ee52025\u5e745\u67081\u65e5\u70ba\u754c\uff0c\u5206\u70ba\u8f49\u5236\u524d\u90e8\u5206\u53ca\u8f49\u5236\u5f8c\u90e8\u5206\u3002\u8f49\u5236\u524d\u90e8\u5206\u4ee5\u8f49\u5236\u65e5\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7 \u00d7 2\/3 \u00d7 \u8f49\u5236\u65e5\u524d\u5e74\u8cc7\u8a08\u7b97\uff1b\u8f49\u5236\u5f8c\u90e8\u5206\u4ee5\u7d42\u6b62\u50f1\u50ad\u524d\u6700\u5f8c\u4e00\u500b\u6708\u5168\u6708\u5de5\u8cc7 \u00d7 2\/3 \u00d7 \u8f49\u5236\u65e5\u8d77\u5e74\u8cc7\u8a08\u7b97\u3002<\/p>\n<p><strong>Q3\uff1a\u517c\u8077\u50f1\u54e1\u6709\u5187\u9063\u6563\u8cbb\u6216\u9577\u671f\u670d\u52d9\u91d1\uff1f<\/strong><br \/>\nA3\uff1a\u53ea\u8981\u517c\u8077\u50f1\u54e1\u6309\u9023\u7e8c\u6027\u5408\u7d04\u53d7\u50f1\u6eff24\u500b\u6708\uff08\u9063\u6563\u8cbb\uff09\u6216\u6eff5\u5e74\uff08\u9577\u670d\u91d1\uff09\uff0c\u4e26\u7b26\u5408\u76f8\u95dc\u689d\u4ef6\uff0c\u5373\u53ef\u4eab\u6709\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff0c\u8a08\u7b97\u65b9\u5f0f\u8207\u5168\u8077\u50f1\u54e1\u76f8\u540c\u3002<\/p>\n<p><strong>Q4\uff1a\u50f1\u4e3b\u53ef\u5426\u7528\u984d\u5916\u5de5\u8cc7\u4ee3\u66ff\u652f\u4ed8\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff1f<\/strong><br \/>\nA4\uff1a\u4e0d\u53ef\u4ee5\u3002\u6839\u64da\u300a\u50f1\u50ad\u689d\u4f8b\u300b\uff0c\u50f1\u4e3b\u5fc5\u9808\u4ee5\u73fe\u91d1\u652f\u4ed8\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\uff0c\u4e0d\u80fd\u4ee5\u4efb\u4f55\u5f62\u5f0f\u7684\u6b3e\u9805\u4ee3\u66ff\u3002<\/p>\n<p><strong>Q5\uff1a\u8cc7\u52a9\u8a08\u5283\u5605\u7533\u8acb\u671f\u9650\u4fc2\u5e7e\u8010\uff1f<\/strong><br \/>\nA5\uff1a\u50f1\u4e3b\u9808\u5728\u652f\u4ed8\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u4e88\u50f1\u54e1\u5f8c3\u500b\u6708\u5167\u5411\u8cc7\u52a9\u8a08\u5283\u905e\u4ea4\u7533\u8acb\uff0c\u903e\u671f\u53ef\u80fd\u4e0d\u7372\u53d7\u7406\u3002<\/p>\n<p><strong>Q6\uff1a\u5982\u679c\u9063\u6563\u8cbb\uff0f\u9577\u670d\u91d1\u7e3d\u984d\u8d85\u904eHK$390,000\u4e0a\u9650\uff0c\u9ede\u8a08\uff1f<\/strong><br 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rel=\"noopener\">\u9577\u671f\u670d\u52d9\u91d1<\/a><\/span><\/em><\/p>\n<p><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/glossary\/mpf-scheme\/\" target=\"_blank\" rel=\"noopener\"><em>\u5f37\u7a4d\u91d1<\/em><\/a><\/span><\/p>\n<h3>\u9999\u6e2f\u52de\u5de5\u6cd5\u4f8b<\/h3>\n<p><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/severance-and-long-service-payment-calculation\/\" target=\"_blank\" rel=\"noopener\">\u5982\u4f55\u8a08\u7b97\u9577\u671f\u670d\u52d9\u91d1\u548c\u9063\u6563\u8cbb\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/%e9%9b%a2%e8%81%b7-%e9%95%b7%e6%9c%9f%e6%9c%8d%e5%8b%99%e9%87%91-%e9%81%a3%e6%95%a3%e8%b2%bb\/\" target=\"_blank\" rel=\"noopener\">\u96e2\u8077\u6709\u9577\u671f\u670d\u52d9\u91d1\u548c\u9063\u6563\u8cbb\u55ce\uff1f<\/a><\/span><\/p>\n<p><span style=\"color: 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rel=\"noopener\">\u6848\u4f8b\u5b78\u7fd21\uff1a\u65b0\u5165\u8077\u50f1\u54e1\uff0c\u5c11\u65bc1\u500b\u6708\u9700\u8981\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u55ce\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/mpf-enrolment-with-employment-contracts-of-60-days\/\" target=\"_blank\" rel=\"noopener\">\u6848\u4f8b\u5b78\u7fd22\uff1a\u5165\u8077\u525b\u6eff60\u65e5\u7684\u50f1\u54e1\u9700\u8981\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u55ce\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/hk\/blog\/voluntary-mpf-enrolment-with-existing-members\/\" target=\"_blank\" rel=\"noopener\">\u6848\u4f8b\u5b78\u7fd23\uff1a\u9700\u8981\u70ba\u73fe\u6709\u50f1\u54e1\u9032\u884c\u5f37\u7a4d\u91d1\u81ea\u9858\u6027\u4f9b\u6b3e\u55ce\uff1f<\/a><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8cc7\u6599\u4f86\u6e90\uff1a 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