Your email message has been received. If you need urgent assistance on
MPF-related enquiries or complaints, please call MPFA hotline on 2918
0102.
你的電郵已經傳達至積金局。如急需查詢或投訴強積金事宜，可致電積金局熱線2918
0102。

DISCLAIMER: This email account ([Mandatory Provident Fund Schemes Authority request email]) is not designated for
receiving e-Cheques.  If an e-Cheque is sent to this email account, the
sending of such e-Cheque, whether received by the MPFA or not, does not
constitute a valid payment.
免責聲明：此電郵帳戶([Mandatory Provident Fund Schemes Authority request email])並非接收電子支票的指定帳戶。如把電子
支票傳送至此電郵帳戶，該電子支票（不論積金局是否收到該支票）不會構成有效付
款。

------------------------------------------------------------------------
強制性公積金計劃管理局
香港觀塘巧明街98號 The Millennity 1座12樓

Mandatory Provident Fund Schemes Authority
Level 12, Tower 1, The Millennity
98 How Ming Street, Kwun Tong, Hong Kong
熱線電話 Hotline：2918 0102
網站 Website：[1]http://www.mpfa.org.hk
Facebook：[2]http://www.facebook.com/mpfa.hk
重要事項：本電郵的收件人應為上述收件人。如本電郵誤傳給你，請立即通知我們，
並把本電郵銷毁，切勿使用、複印或向任何人披露本電郵或其內容。本電郵所載與強
制性公積金計劃管理局事務無關的評論或資料，均不得視作由本局提出或獲本局贊同
。

IMPORTANT: This transmission is intended for the addressee only. If you
have received this transmission in error, please notify us immediately and
destroy the transmission without using, copying or disclosing it or its
contents to anyone. Any comments or information contained in this
transmission that do not relate to our official business shall not be
construed to be expressed or endorsed by the Mandatory Provident Fund
Schemes Authority.

References

Visible links
1. http://www.mpfa.org.hk/
2. http://www.facebook.com/mpfa.hk

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Attn: Mr Scott Edmunds

Dear Mr Edmunds,

Thank you for your email enquiry dated 8 September 2025 made under the MPFA Code on Access to Information about MPF offsetting data.

After examining your request, we anticipate that it will take some time to ascertain availability of certain data and compile the available information per requested, thus there may be difficulty in completing the process by 22 September 2025, i.e. 10 working days from receipt of your request.

We will keep you informed of the progress in due course.

Yours sincerely,

Tramy Tam
Senior Manager
Policy and Regulation Division
Mandatory Provident Fund Schemes Authority

-----Original Message-----
From: Scott Edmunds <[FOI #31 email]>
Sent: Monday, September 8, 2025 5:25 PM
To: FOI requests at Mandatory Provident Fund Schemes Authority <[Mandatory Provident Fund Schemes Authority request email]>
Subject: Freedom of Information request - Data on MPF offsetting

Dear Mandatory Provident Fund Schemes Authority,

In light of the recent abolition of MPF offsetting, and the government now introducing a Subsidy Scheme for Abolition of MPF Offsetting Arrangement (SSA), I assume you will have had to have used data on how many and what proportion of employers were carrying out MPF offsetting of their severance payment to be able to sufficiently support the subsidy scheme. Based on this can you share this data, i.e.:

Before the new policy came into effect what data do you have on companies that were carrying out MPF offsetting from 2024 or the most recent full year of data you have . Specifically what proportion of employers does your data show or estimate were carrying this out? And do you have a number for the total number of employers that carried out MPF offsetting that year? If you have this data are you able to break it down into proportions of small, medium and large companies?

I see "Statistics of claims for offsetting severance payment and long service payment against MPF accrued benefits" is available here, but I'd like to know the denominator:

https://www.mpfa.org.hk/en/info-centre/r...

I.e. I'd like to know how many employers are not offsetting severance payments to be able to make a comparison. Do you have these calculations, or at least do you have statistics on how many people are made redundant each year, and how many of them are eligible and are receiving severance payments?

Yours faithfully,

Scott Edmunds

-------------------------------------------------------------------

This is a request under the Code of Access to Information facilitated via the Alaveteli website.

Please use this email address for all replies to this request:
[FOI #31 email]

Is [Mandatory Provident Fund Schemes Authority request email] the wrong address for Freedom of Information requests to Mandatory Provident Fund Schemes Authority? If so, please contact us using this form:
https://atihk.civicsight.org/change_requ...

Disclaimer: This message and any reply that you make will be published on the internet. Our privacy and copyright policies:
https://atihk.civicsight.org/help/officers

If you find this service useful as an FOI officer, please ask your web manager to link to us from your organisation's FOI page.

-------------------------------------------------------------------

---------------------------------------------------------
強制性公積金計劃管理局
香港觀塘巧明街98號 The Millennity 1座12樓

Mandatory Provident Fund Schemes Authority
Level 12, Tower 1, The Millennity
98 How Ming Street, Kwun Tong, Hong Kong

熱線電話 Hotline：2918 0102
網站 Website：http://www.mpfa.org.hk<http://www.mpfa.org.hk/>
Facebook：http://www.facebook.com/mpfa.hk

重要事項：本電郵的收件人應為上述收件人。如本電郵誤傳給你，請立即通知我們，並把本電郵銷毀，切勿使用、複印或向任何人披露本電郵或其內容。本電郵所載與強制性公積金計劃管理局事務無關的評論或資料，均不得視作由本局提出或獲本局贊同。

IMPORTANT: This transmission is intended for the addressee only. If you have received this transmission in error, please notify us immediately and destroy the transmission without using, copying or disclosing it or its contents to anyone. Any comments or information contained in this transmission that do not relate to our official business shall not be construed to be expressed or endorsed by the Mandatory Provident Fund Schemes Authority.

hide quoted sections

Attn: Mr Scott Edmunds

Dear Mr Edmunds,

Further to my email dated 19 September 2025, please note that we are currently in the process of fact-checking and finalizing our reply. As such, there may be difficulty in completing the process by 10 October 2025, i.e. 21 working days from receipt of your request.

We will keep you updated on the progress in due course.

Yours sincerely,

Tramy Tam
Senior Manager
Policy and Regulation Division
Mandatory Provident Fund Schemes Authority

-----Original Message-----
From: Stat MPFA
Sent: Friday, September 19, 2025 4:48 PM
To: '[FOI #31 email]' <[FOI #31 email]>
Subject: RE: Freedom of Information request - Data on MPF offsetting

Attn: Mr Scott Edmunds

Dear Mr Edmunds,

Thank you for your email enquiry dated 8 September 2025 made under the MPFA Code on Access to Information about MPF offsetting data.

After examining your request, we anticipate that it will take some time to ascertain availability of certain data and compile the available information per requested, thus there may be difficulty in completing the process by 22 September 2025, i.e. 10 working days from receipt of your request.

We will keep you informed of the progress in due course.

Yours sincerely,

Tramy Tam
Senior Manager
Policy and Regulation Division
Mandatory Provident Fund Schemes Authority

-----Original Message-----
From: Scott Edmunds <[FOI #31 email]>
Sent: Monday, September 8, 2025 5:25 PM
To: FOI requests at Mandatory Provident Fund Schemes Authority <[Mandatory Provident Fund Schemes Authority request email]>
Subject: Freedom of Information request - Data on MPF offsetting

Dear Mandatory Provident Fund Schemes Authority,

In light of the recent abolition of MPF offsetting, and the government now introducing a Subsidy Scheme for Abolition of MPF Offsetting Arrangement (SSA), I assume you will have had to have used data on how many and what proportion of employers were carrying out MPF offsetting of their severance payment to be able to sufficiently support the subsidy scheme. Based on this can you share this data, i.e.:

Before the new policy came into effect what data do you have on companies that were carrying out MPF offsetting from 2024 or the most recent full year of data you have . Specifically what proportion of employers does your data show or estimate were carrying this out? And do you have a number for the total number of employers that carried out MPF offsetting that year? If you have this data are you able to break it down into proportions of small, medium and large companies?

I see "Statistics of claims for offsetting severance payment and long service payment against MPF accrued benefits" is available here, but I'd like to know the denominator:

https://www.mpfa.org.hk/en/info-centre/r...

I.e. I'd like to know how many employers are not offsetting severance payments to be able to make a comparison. Do you have these calculations, or at least do you have statistics on how many people are made redundant each year, and how many of them are eligible and are receiving severance payments?

Yours faithfully,

Scott Edmunds

-------------------------------------------------------------------

This is a request under the Code of Access to Information facilitated via the Alaveteli website.

Please use this email address for all replies to this request:
[FOI #31 email]

Is [Mandatory Provident Fund Schemes Authority request email] the wrong address for Freedom of Information requests to Mandatory Provident Fund Schemes Authority? If so, please contact us using this form:
https://atihk.civicsight.org/change_requ...

Disclaimer: This message and any reply that you make will be published on the internet. Our privacy and copyright policies:
https://atihk.civicsight.org/help/officers

If you find this service useful as an FOI officer, please ask your web manager to link to us from your organisation's FOI page.

-------------------------------------------------------------------

---------------------------------------------------------
強制性公積金計劃管理局
香港觀塘巧明街98號 The Millennity 1座12樓

Mandatory Provident Fund Schemes Authority
Level 12, Tower 1, The Millennity
98 How Ming Street, Kwun Tong, Hong Kong

熱線電話 Hotline：2918 0102
網站 Website：http://www.mpfa.org.hk<http://www.mpfa.org.hk/>
Facebook：http://www.facebook.com/mpfa.hk

重要事項：本電郵的收件人應為上述收件人。如本電郵誤傳給你，請立即通知我們，並把本電郵銷毀，切勿使用、複印或向任何人披露本電郵或其內容。本電郵所載與強制性公積金計劃管理局事務無關的評論或資料，均不得視作由本局提出或獲本局贊同。

IMPORTANT: This transmission is intended for the addressee only. If you have received this transmission in error, please notify us immediately and destroy the transmission without using, copying or disclosing it or its contents to anyone. Any comments or information contained in this transmission that do not relate to our official business shall not be construed to be expressed or endorsed by the Mandatory Provident Fund Schemes Authority.

hide quoted sections

Attn: Mr Scott Edmunds
 
Dear Mr. Edmunds,
 
Thank you for your email enquiry dated 8 September 2025 made under the
MPFA Code on Access to Information requesting information about MPF
offsetting data.
 
We would like to provide the following reply in accordance with the MPFA
Code on Access to Information (a copy of the Code is available on the MPFA
website for reference [[1]link]).
 
The Government first devised the estimate of its total financial
commitment on the Subsidy Scheme for Abolition of MPF Offsetting
Arrangement (SSA) based on offsetting claim data in 2019 provided by the
Mandatory Provident Fund Schemes Authority.  As set out in a Legislative
Council document [[2]link], the Labour Department in late 2022
commissioned an actuarial consultant to make further actuarial projections
on employers’ severance payment and long service payment (SP/LSP) expenses
and an estimation of the number of applications received and the amount of
payout involved under SSA each year.
 
Regarding your individual questions about MPF offsetting data:
 

 1. Number of unique employers involved in claims for MPF accrued benefits
to offset SP/LSP during 2019 to 2024 (i.e. before the Abolition of MPF
Offsetting Arrangement came into effect on 1 May 2025) is set out
below:

Year Number of unique employers involved in
claims for offsetting SP/LSP*
2019 14 400
2020 15 200
2021 17 000
2022 13 700
2023 14 200
2024 15 900

* The number of unique employers involved in the table is the aggregated
figures across all schemes.  There could be cases of claims involving the
same employer across more than one scheme in an individual year.
 

 2. For the number of employers participating in MPF schemes, employers’
enrolment in MPF schemes as at the end of each year during 2019 to
2024 is set out below:

Year Number of employers enrolled in MPF schemes*
2019 290 000
2020 306 000
2021 323 000
2022 344 000
2023 359 000
2024 368 000

* Estimated figures.  Adjustments have been made for employers who are
participating in more than one scheme.
 

 3. For size of workforce of employers involved in cases of claims on MPF
for offsetting SP/LSP, we can offer the following data from 2024 for
your reference:

• Among the total 55 100 claims made in the year –

• More than half (51.2% or 27 900 claims) involved accounts in an MPF
scheme where the employer had no more than 50 employees enrolled in
the MPF scheme;
• Another 8.2% (4 500 claims) involved accounts in an MPF scheme where
the employer had 51-100 employees enrolled in the MPF scheme;
• 18.2% (9 900 claims) involved accounts in an MPF scheme where the
employer had more than 1 000 employees enrolled in the MPF scheme;

• It should be noted that – 

• The number of employees enrolled in the MPF scheme by an employer can
only serve as a proxy of the total size of an employer’s workforce due
to factors including, for instance, (a) an employer may participate in
more than one MPF scheme; and (b) number of employees enrolled does
not include employees who are not required to join an MPF scheme, such
as those aged 65 and over etc.;
• A single employer can be involved in more than one SP/LSP offsetting
claim in an individual year; and
• A minority of claims (about 500) involved causal employees and there
was no information on their employers related to number of employees
enrolled in their MPF schemes.

• Details of the breakdown are presented in the table below for your
reference – 

 
Number and percentage of claims by number of employees employed by the
employers involved and type of claim, 2024
 

Number of employees employed by the employers Type of claim Overall
involved

SP LSP

Number of % Number of % Number of %
claims claims claims
1 – 50 17 300 56.3% 10 700 44.6% 27 900 51.2%
51 – 100 2 500 8.3% 1 900 8.1% 4 500 8.2%
101 – 200 2 700 8.7% 1 700 6.9% 4 300 7.9%
201 – 500 2 700 8.8% 2 300 9.4% 5 000 9.1%
501 – 1 000 1 600 5.2% 1 400 5.7% 3 000 5.4%
> 1 000 3 900 12.6% 6 100 25.4% 9 900 18.2%
Sub-total 30 600 100.0% 23 900 100.0% 54 600 100.0%
Casual 400 NA 100 NA 500 NA
employees
Total 31 100 NA 24 000 NA 55 100 NA

 
Figures or percentages may not sum up to the total or 100% due to
rounding.
 

 4. Regarding how many people are made redundant each year, MPFA does not
hold such information.  When a contribution account in an MPF scheme
is terminated, it can be due to a wide array of circumstances.  Apart
from dismissal by reason of redundancy, other possible circumstances
include lay off, end of fixed term contract without being renewed, or
an employee’s resignation or retirement. 

 
Should you have further questions or require assistance with other
information, please feel free to contact us.
 
Yours sincerely,
 
Tramy Tam
Senior Manager
Policy and Regulation Division
Mandatory Provident Fund Schemes Authority
 
-----Original Message-----
From: Stat MPFA
Sent: Friday, October 10, 2025 10:22 AM
To: '[FOI #31 email]'
<[FOI #31 email]>
Subject: RE: Freedom of Information request - Data on MPF offsetting
 
Attn: Mr Scott Edmunds
 
Dear Mr Edmunds,
 
Further to my email dated 19 September 2025, please note that we are
currently in the process of fact-checking and finalizing our reply.  As
such, there may be difficulty in completing the process by 10 October
2025, i.e. 21 working days from receipt of your request.
 
We will keep you updated on the progress in due course.
 
Yours sincerely,
 
Tramy Tam
Senior Manager
Policy and Regulation Division
Mandatory Provident Fund Schemes Authority
 
-----Original Message-----
From: Stat MPFA
Sent: Friday, September 19, 2025 4:48 PM
To: '[FOI #31 email]'
<[3][FOI #31 email]>
Subject: RE: Freedom of Information request - Data on MPF offsetting
 
Attn: Mr Scott Edmunds
 
Dear Mr Edmunds,
 
Thank you for your email enquiry dated 8 September 2025 made under the
MPFA Code on Access to Information about MPF offsetting data.
 
After examining your request, we anticipate that it will take some time to
ascertain availability of certain data and compile the available
information per requested, thus there may be difficulty in completing the
process by 22 September 2025, i.e. 10 working days from receipt of your
request.
 
We will keep you informed of the progress in due course.
 
Yours sincerely,
 
Tramy Tam
Senior Manager
Policy and Regulation Division
Mandatory Provident Fund Schemes Authority
 
-----Original Message-----
From: Scott Edmunds <[4][FOI #31 email]>
Sent: Monday, September 8, 2025 5:25 PM
To: FOI requests at Mandatory Provident Fund Schemes Authority
<[5][Mandatory Provident Fund Schemes Authority request email]>
Subject: Freedom of Information request - Data on MPF offsetting
 
Dear Mandatory Provident Fund Schemes Authority,
 
In light of the recent abolition of MPF offsetting, and the government now
introducing a Subsidy Scheme for Abolition of MPF Offsetting Arrangement
(SSA), I assume you will have had to have used data on how many and what
proportion of employers were carrying out MPF offsetting of their
severance payment to be able to sufficiently support the subsidy scheme.
Based on this can you share this data, i.e.:
 
Before the new policy came into effect what data do you have on companies
that were carrying out MPF offsetting from 2024 or the most recent full
year of data you have . Specifically what proportion of employers does
your data show or estimate were carrying this out? And do you have a
number for the total number of employers that carried out MPF offsetting
that year? If you have this data are you able to break it down into
proportions of small, medium and large companies?
 
I see "Statistics of claims for offsetting severance payment and long
service payment against MPF accrued benefits" is available here, but I'd
like to know the denominator:
 
[6]https://www.mpfa.org.hk/en/info-centre/r...
 
I.e. I'd like to know how many employers are not offsetting severance
payments to be able to make a comparison. Do you have these calculations,
or at least do you have statistics on how many people are made redundant
each year, and how many of them are eligible and are receiving  severance
payments?
 
Yours faithfully,
 
Scott Edmunds
 
-------------------------------------------------------------------
 
This is a request under the Code of Access to Information facilitated via
the Alaveteli website.
 
Please use this email address for all replies to this request:
[7][FOI #31 email]
 
Is [8][Mandatory Provident Fund Schemes Authority request email] the wrong address for Freedom of Information
requests to Mandatory Provident Fund Schemes Authority? If so, please
contact us using this form:
[9]https://atihk.civicsight.org/change_requ...
 
Disclaimer: This message and any reply that you make will be published on
the internet. Our privacy and copyright policies:
[10]https://atihk.civicsight.org/help/officers
 
 
If you find this service useful as an FOI officer, please ask your web
manager to link to us from your organisation's FOI page.
 
 
-------------------------------------------------------------------
 
---------------------------------------------------------
±j¨î©Ê¤½¿nª÷p¹ººÞ²z§½
»´äÆ[¶í¥©©úµó98¸¹ The Millennity 1®y12¼Ó

Mandatory Provident Fund Schemes Authority
Level 12, Tower 1, The Millennity
98 How Ming Street, Kwun Tong, Hong Kong

¼ö½u¹q¸Ü Hotline¡G2918 0102
ºô¯¸ Website¡G[11]http://www.mpfa.org.hk
Facebook¡G[12]http://www.facebook.com/mpfa.hk

«n¨Æ¶µ¡G¥»¹q¶lªº¦¬¥ó¤HÀ³¬°¤Wz¦¬¥ó¤H¡C¦p¥»¹q¶l»~¶Çµ¹§A¡A½Ð¥ß§Y³qª¾§ÚÌ¡A¨Ã§â¥»¹q¶l¾P·´¡A¤Á¤Å¨Ï¥Î¡B½Æ¦L©Î¦V¥ô¦ó¤H©ÜÅS¥»¹q¶l©Î¨ä¤º®e¡C¥»¹q¶l©Ò¸ü»P±j¨î©Ê¤½¿nª÷p¹ººÞ²z§½¨Æ°ÈµLÃöªºµû½×©Î¸ê®Æ¡A§¡¤£±oµø§@¥Ñ¥»§½´£¥X©ÎÀò¥»§½ÃÙ¦P¡C

IMPORTANT: This transmission is intended for the addressee only. If you
have received this transmission in error, please notify us immediately and
destroy the transmission without using, copying or disclosing it or its
contents to anyone. Any comments or information contained in this
transmission that do not relate to our official business shall not be
construed to be expressed or endorsed by the Mandatory Provident Fund
Schemes Authority.

References

Visible links
1. https://www.mpfa.org.hk/en/access-to-inf...
2. https://www.legco.gov.hk/yr2024/english/...
3. mailto:[FOI #31 email]
4. mailto:[FOI #31 email]
5. mailto:[Mandatory Provident Fund Schemes Authority request email]
6. https://www.mpfa.org.hk/en/info-centre/r...
7. mailto:[FOI #31 email]
8. mailto:[Mandatory Provident Fund Schemes Authority request email]
9. https://atihk.civicsight.org/change_requ...
10. https://atihk.civicsight.org/help/officers
11. http://www.mpfa.org.hk/
12. http://www.facebook.com/mpfa.hk

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