[{"id":"6c0ebcc3-6818-403f-b283-f227f13f38e5","order":1,"text":"[Employer's name]","fontSize":"16","textAlign":"center","bold":true,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"eefdc2d5-f60c-488e-b5d5-27a2156f2a9f","order":2,"text":"[Employer's address]","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"f40a95dc-67e5-4306-90cd-0ac38bc7b9eb","order":3,"text":"Business Registration Number: [Business Registration Number]","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"a3dc1709-ebc2-4326-92e8-025ecc0fd55a","order":4,"text":"Date: [Date of this letter]","fontSize":"14","textAlign":"right","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"20e2bdef-02f9-46b5-8e8d-5f778d4e5141","order":5,"text":"STRICTLY PRIVATE AND CONFIDENTIAL","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"6b6e05e9-0b75-44f1-bb77-03ab9a263559","order":6,"text":"BY HAND AND BY REGISTERED POST","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"e2b40a69-867f-49e2-8a36-d46a2ed0b372","order":7,"text":"Mr [Employee's full name]
[Employee's residential address]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"b870e170-d9f5-4050-bdbe-7138ba073e9d","order":8,"text":"Dear Mr [Employee's full name],","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"ce58e4b5-2ec4-46d9-bd2a-062a55d27570","order":9,"text":"Re: Termination of employment — notice of entitlement to a severance payment and statement of calculation","fontSize":"14","textAlign":"left","bold":true,"underline":true,"marginBottom":"20","cflou":false,"active":true},{"id":"bcc1b05e-a545-411b-8d82-a92cac40f639","order":10,"text":"PURPOSE OF THIS LETTER","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"10"},{"id":"c5f8d43a-6f34-48de-9c91-c17b4a2a630c","order":11,"text":"We refer to the termination of your employment with [Employer's name]. This letter constitutes formal notice of your entitlement to a severance payment under the Employment Ordinance (Cap. 57), and sets out the ground of that entitlement, the basis and the detail of its calculation, the amount payable to you and the date and manner of payment.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"003d0f6b-92f3-4673-b818-a9b8823b47ea","order":12,"text":"The Schedules annexed to this letter form part of it, namely Schedule 1 (Statement of Calculation), Schedule 2 (Acknowledgement of Receipt and Consent) and Schedule 3 (Explanatory Notes).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"158b68df-f299-41bb-9abf-70342b02432f","order":13,"text":"DEFINITIONS","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ed41263d-48c0-45b3-866a-14df6e5cb0c8","order":14,"text":"In this letter and in its Schedules the following expressions have the following meanings.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"047a978d-29a2-45d2-bf4e-2764a9c7717a","order":15,"text":"\"The Ordinance\" means the Employment Ordinance (Cap. 57).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"1f095bbd-9e84-4f52-bff9-c25754b4af45","order":16,"text":"\"The relevant date\" means the date determined under section 2 of the Ordinance, that is to say: where the contract is terminated by notice, the date on which the notice expires; where it is terminated by payment in lieu of notice, the date up to which that payment is calculated; where a contract for a fixed term expires, the date of expiry; and, in any other case, the date of termination. Your entitlement is determined by reference to that date.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"4477569c-ff9f-4407-8291-aa817a2e8be2","order":17,"text":"\"MPF\" means the Mandatory Provident Fund provided for by the Mandatory Provident Fund Schemes Ordinance (Cap. 485), and \"ORSO scheme\" means an occupational retirement scheme registered under, or exempted from, that Ordinance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"7c663e32-3093-406a-abb1-81c12ec2bbdf","order":18,"text":"\"Accrued benefits\" means the benefits derived from our contributions to your MPF scheme or ORSO scheme; \"mandatory contributions\" are the contributions we are required by law to make, and \"voluntary contributions\" are those we make in excess of that requirement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"ef9c10d5-1237-4c55-bef3-ba52f30d31c1","order":19,"text":"\"The transition date\" means 1 May 2025, being the date on which the abolition of the MPF offsetting arrangement took effect.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"146c6d34-0ca3-4163-8404-436900023461","order":20,"text":"\"The pre-transition portion\" means the part of your entitlement referable to your service before the transition date, and \"the post-transition portion\" means the part referable to your service on and after that date.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"bf7d83e5-3268-4533-9108-38961ec75ab9","order":21,"text":"PARTICULARS OF THE EMPLOYMENT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5de5bc62-1861-4b63-bc84-582ee078ec90","order":22,"text":"Employer: [Employer's name], Business Registration Number [Business Registration Number], of [Employer's address].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"b3dd0533-92aa-4e02-8a76-bff8263a89b7","order":23,"text":"Employee: [Employee's full name], holder of Hong Kong Identity Card No. [HKID number], of [Employee's residential address].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"bc3f62c9-8c51-4d1b-84ab-2f092c88d405","order":24,"text":"Position held: [Position held].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"4f9d58a1-1019-4bf3-8455-8fe1dd9f1f6c","order":25,"text":"Date of commencement of employment: [Date of commencement].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"1be51598-92b6-49d2-a696-3e57df8783ce","order":26,"text":"Last day of employment, which is also the relevant date for the purposes of the Ordinance: [Last day of employment].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"620dda70-4501-4be0-a65e-0f5eeb81dee2","value":"No","type":"add","operator":"="}]},{"id":"9dffba04-3eeb-4ecb-a662-572ff2827561","order":27,"text":"Last day of employment: [Last day of employment].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"620dda70-4501-4be0-a65e-0f5eeb81dee2","value":"Yes","type":"add","operator":"="}]},{"id":"6da478fa-f51c-40b1-8f6d-d6ca55d21948","order":28,"text":"Throughout that period you were employed under a continuous contract within the meaning of the First Schedule to the Ordinance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"a4f3f0c8-576f-485a-aaf1-f6b05dfa1408","order":29,"text":"GROUND OF ENTITLEMENT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"9e492507-664e-47df-8e20-088406484eea","order":30,"text":"You are entitled to a severance payment under Part VA of the Ordinance because you were employed under a continuous contract for not less than 24 months immediately before the relevant date and you have been dismissed by reason of redundancy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"19d3f16a-5d30-4fb3-920d-d0590f5b4e8a","value":"severance payment","type":"add","operator":"="}]},{"id":"c2f57c6a-89a3-43ec-b77d-754d3823641e","order":31,"text":"You are entitled to a long service payment under Part VB of the Ordinance because you were employed under a continuous contract for not less than five years immediately before the relevant date and you have been dismissed for a reason other than redundancy, and otherwise than by summary dismissal for serious misconduct.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"19d3f16a-5d30-4fb3-920d-d0590f5b4e8a","value":"long service payment","type":"add","operator":"="}]},{"id":"8afeb871-8b48-446f-8d2b-ecd34ae16570","order":32,"text":"An employee is not simultaneously entitled to both a severance payment and a long service payment. Accordingly, only the entitlement identified above is payable to you.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"61e3517a-4ef0-4256-bcc3-74f23066199c","order":33,"text":"BASIS OF CALCULATION","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b0a10b6e-e242-4e85-89c2-8e7b5aba539a","order":34,"text":"Your severance payment has been calculated in accordance with the Ordinance. The statutory formula is two-thirds of your monthly wages multiplied by your reckonable years of service, service of an incomplete year being calculated on a pro rata basis. For that purpose the monthly wages taken into account may not exceed HK$22,500, so that the two-thirds figure may not exceed HK$15,000. The maximum amount of a severance payment or of a long service payment is HK$390,000.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"feca4a47-a9e3-48cc-9910-5de38d79e954","order":35,"text":"Basis of calculation: employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"40406f69-1d9d-41ba-a1ae-acd43f9921dc","order":36,"text":"Because your employment straddles the transition date, your entitlement is divided into a pre-transition portion, referable to your service before 1 May 2025, and a post-transition portion, referable to your service on and after that date. The pre-transition portion is calculated by reference to your wages immediately preceding the transition date, so that it is not increased by any subsequent increase in your wages. Where the aggregate of the two portions exceeds HK$390,000, the excess is deducted from the post-transition portion.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"31d3c94c-d27c-4a60-92c2-0c1eeddb5579","order":37,"text":"Because your employment commenced on or after the transition date, your entitlement is calculated as a single amount by reference to your wages immediately preceding the relevant date and the whole of your reckonable years of service.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"add","operator":"="}]},{"id":"2e71e468-9efd-48c5-b3e4-7f659234edee","order":38,"text":"Because you are not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme, the transitional arrangements which took effect on 1 May 2025 do not apply to you, and your entitlement is calculated as a single amount by reference to your wages immediately preceding the relevant date and the whole of your reckonable years of service.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"9bb4ae67-73c6-4d08-8534-282d953b84d7","order":39,"text":"The Ordinance entitles an employee to elect to use the average of the wages of the 12 months immediately preceding the relevant date, in place of the wages of the last full month or of the last 30 normal working days. Where, for any part of that period, you were not paid your wages or your full wages by reason of leave taken in accordance with the Ordinance or the Employees' Compensation Ordinance (Cap. 282), or with our agreement, or by reason of your not having been provided with work on a normal working day, you are deemed for the purposes of this calculation to have been paid your full wages for that period.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"a420275a-d945-4c21-bfd9-cc3aa5b43754","order":40,"text":"Your contract of employment was terminated by payment in lieu of notice, that payment being calculated up to [Date up to which the payment in lieu is calculated]. That date is accordingly the relevant date for the purposes of the Ordinance, and it is by reference to it that your reckonable years of service and, where the election referred to above is made, the period of 12 months are determined.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"620dda70-4501-4be0-a65e-0f5eeb81dee2","value":"Yes","type":"add","operator":"="}]},{"id":"1f346509-414e-48c7-a03e-ea79667e751d","order":41,"text":"The wages taken into account for your entitlement are the last full month's wages immediately preceding the relevant date.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"46646436-270b-4285-a9f5-2c7bb22627fa","order":42,"text":"The wages taken into account for the period ending on 30 April 2025 are the last full month's wages immediately preceding 1 May 2025.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"56f1f4d8-c800-4348-8f52-73d00ae2a361","order":43,"text":"The detailed computation is set out in Schedule 1.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"ae4da84b-1a0f-490d-aeb8-11899c1b31ce","order":44,"text":"AMOUNT PAYABLE","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"37101226-7d2c-49d9-bf7e-cb9e9c039292","order":45,"text":"Your aggregate statutory entitlement, being the sum of the pre-transition and post-transition portions and subject to the statutory maximum, amounts to HK$[Aggregate entitlement].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"c251da6f-2d3e-41e4-98bc-21617aadf545","order":46,"text":"Your statutory entitlement, subject to the statutory maximum, amounts to HK$[Statutory entitlement].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"3f36bb2b-007b-4cef-a98a-930e9d0e4438","order":47,"text":"The net amount payable to you in cash by us, after giving effect to any offsetting described below, is HK$[Net amount payable].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"42c13adc-ba94-4e63-be39-692c75dc6596","order":48,"text":"OFFSETTING AGAINST RETIREMENT SCHEME BENEFITS","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4819aa8d-5be8-4fd1-9ff2-11a725d3fdb3","order":49,"text":"With effect from 1 May 2025 an employer may no longer use the accrued benefits derived from its mandatory contributions to a Mandatory Provident Fund scheme to offset the portion of a severance payment or of a long service payment which is referable to service on and after that date. Accrued benefits derived from an employer's voluntary contributions, and gratuities based on length of service, may continue to be used for offsetting in respect of the whole period of service. The same rules apply to the corresponding benefits held under an ORSO scheme exempted under the Mandatory Provident Fund Schemes Ordinance (Cap. 485).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"8be2e4f2-ed6a-495b-8a9b-ac1a8519c1e9","order":50,"text":"Because you are not covered by the Mandatory Provident Fund System, no accrued benefits derived from mandatory or voluntary contributions to such a scheme are available for offsetting. Only a gratuity based on your length of service may be applied against your entitlement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"ec6fde96-0494-4252-b556-a981cf610451","order":51,"text":"Because your employment commenced before 1 May 2025, the accrued benefits derived from our mandatory contributions may still be applied against the pre-transition portion of your entitlement, but they may not be applied against the post-transition portion.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"008c945c-ee5f-410f-9f2c-1fd704d23534","order":52,"text":"We shall accordingly apply the sum of HK$[Amount offset from mandatory contributions] out of the accrued benefits derived from our mandatory contributions held in your Mandatory Provident Fund scheme account against the pre-transition portion of your entitlement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2c9e5f95-1895-4eb9-b289-d53910c2d5df","value":"Yes","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"remove","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"4358055f-7d71-4f43-b93d-379953e8852a","order":53,"text":"We have elected not to apply any part of the accrued benefits derived from our mandatory contributions against the pre-transition portion of your entitlement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2c9e5f95-1895-4eb9-b289-d53910c2d5df","value":"No","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"remove","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"370e67fb-6fd2-4342-baa9-4a5e644e567f","order":54,"text":"The sum of HK$[Amount offset from voluntary contributions] derived from our voluntary contributions, or from a gratuity based on your length of service, is applied against your entitlement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"99154da5-720e-4bc0-abcc-799826608f03","value":"Yes","type":"add","operator":"="}]},{"id":"5298a187-52e3-4943-9c0b-328458243024","order":55,"text":"No part of your entitlement has been offset against accrued benefits derived from our voluntary contributions or against any gratuity based on length of service.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"99154da5-720e-4bc0-abcc-799826608f03","value":"No","type":"add","operator":"="}]},{"id":"ccb23872-6463-45a4-8e04-4cd10cd21000","order":56,"text":"Where offsetting is applied, it does not reduce your statutory entitlement: the amount offset is recovered by us from the retirement scheme concerned, or represents a gratuity already paid to you, and the balance of any accrued benefits standing to your account remains yours. If the accrued benefits available are insufficient to cover the amount offset against them, you remain entitled to recover the shortfall from us.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"a7272c6a-1b47-4e2b-8ede-348c344f31c4","order":57,"text":"PAYMENT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"f7f0ba6c-5eaa-4f2f-bab3-d76adcc31042","order":58,"text":"The net amount referred to above will be paid to you on [Date of payment] by direct transfer to your designated bank account.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"c2c476b0-5119-498b-a4ab-841b0dd66e3f","order":59,"text":"No deduction has been or will be made from that amount save as required or permitted by law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"00062a23-34ee-40a4-925e-2f805489a00d","order":60,"text":"A severance payment or a long service payment paid strictly in accordance with the Ordinance is not assessable to salaries tax. The non-assessable amount is computed after deducting any gratuity based on length of service, and any accrued benefits derived from our contributions to a retirement scheme, which have been applied against your entitlement. Any sum paid in excess of the statutory entitlement is assessable to salaries tax and is reported to the Inland Revenue Department.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"768e4fe4-8d30-4147-85f1-a02ed815971d","order":61,"text":"The amount stated above is confined to your statutory entitlement to a severance payment. Any other sum due to you upon termination is dealt with separately in your final payment statement, in particular outstanding wages up to the relevant date, any payment in lieu of notice, payment for accrued but untaken annual leave, any pro rata end of year payment under Part IIA of the Ordinance and any reimbursement of expenses.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5bcd3336-5156-478e-853b-6d11c01c6b51","order":62,"text":"Under the Ordinance a severance payment falls due not later than two months after receipt of your written claim. We make this payment on the date stated above without requiring you to serve such a claim, and without prejudice to the time limits set out in Schedule 3.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"19d3f16a-5d30-4fb3-920d-d0590f5b4e8a","value":"severance payment","type":"add","operator":"="}]},{"id":"c7927176-ae3c-4760-a7a7-456544a5ef8f","order":63,"text":"Under the Ordinance a long service payment falls due within seven days after the date of termination of the contract of employment, and the date stated above has been fixed accordingly.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"19d3f16a-5d30-4fb3-920d-d0590f5b4e8a","value":"long service payment","type":"add","operator":"="}]},{"id":"964ee9c6-78a1-4473-a0c9-94c2e3c50677","order":64,"text":"ACKNOWLEDGEMENT AND CONSENT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b39d457e-ef70-4650-ac7b-15763edf5627","order":65,"text":"Please sign and return to us the acknowledgement at Schedule 2. Your written acknowledgement is required in order for us to apply to the trustee of your Mandatory Provident Fund scheme, or to the eMPF Platform, for any amount offset, and, where applicable, in order for us to apply to the Government for a subsidy in respect of the post-transition portion of your entitlement under the Subsidy Scheme for Abolition of MPF Offsetting Arrangement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"ad500ecd-b9b1-42ed-a6d5-3bf483f148ee","order":66,"text":"Please sign and return to us the acknowledgement at Schedule 2. Your written acknowledgement records the payment made to you and the amount, if any, applied against a gratuity based on your length of service.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"39fe00f4-5ef0-4b3e-a0e4-6755735c8d62","order":67,"text":"By signing Schedule 2 you consent to our providing your personal data, together with the supporting documents relating to your employment and to this payment, to the Labour Department, to the Mandatory Provident Fund Schemes Authority, to the eMPF Platform and to the trustee of your scheme, for those purposes only. Your personal data will be handled in accordance with the Personal Data (Privacy) Ordinance (Cap. 486).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"de34f76b-27bd-4f7f-9441-4572789beb38","order":68,"text":"By signing Schedule 2 you consent to our providing your personal data, together with the supporting documents relating to your employment and to this payment, to the Labour Department for the purposes described above. Your personal data will be handled in accordance with the Personal Data (Privacy) Ordinance (Cap. 486).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"39b71a4b-d9f0-487f-85a4-820929ca3937","order":69,"text":"YOUR RIGHTS AND HOW TO RAISE A QUERY","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ebf9a4d0-2e5b-4fa0-8d34-08a388463c84","order":70,"text":"Nothing in this letter operates as a waiver of any right which you may have, and nothing in it prevents you from taking independent advice or from pursuing any claim which you consider you are entitled to bring.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"acf16153-2b18-4ed5-9ed5-5ccea0910f46","order":71,"text":"If you consider that the amount stated is incorrect, please notify us in writing as soon as possible so that the matter may be reviewed. You may also seek assistance from the Labour Relations Division of the Labour Department, or refer a claim to the Labour Tribunal or, where the claim falls within its jurisdiction, to the Minor Employment Claims Adjudication Board. The time limits applicable to claims for a severance payment and for a long service payment are set out in Schedule 3.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"68e14696-9792-4cc4-a463-51ed52aa99dd","order":72,"text":"GENERAL","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3fd1aced-de6d-49af-a351-a5640555e5e7","order":73,"text":"Under section 70 of the Ordinance, any term of a contract of employment which purports to extinguish or to reduce a right, benefit or protection conferred upon an employee by the Ordinance is void. Neither this letter nor the acknowledgement at Schedule 2 operates, or is intended to operate, so as to exclude, reduce or compromise any statutory right of yours.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"96345bc5-4899-424b-8688-a97d1a98e2a0","order":74,"text":"We are required to keep the wage and employment records relating to your employment, and we shall provide you, on request, with a copy of the records relevant to the calculation set out in Schedule 1.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3c1243b6-4f3a-4655-83af-a21e2ec2ce41","order":75,"text":"Any query concerning this letter should be addressed in writing to the signatory named below, at the address shown at the head of this letter. If you would prefer to receive a Chinese translation of this letter and of its Schedules, please let us know and one will be provided to you.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ea688638-a954-4f4f-9b6a-a1aa7747c7a1","order":76,"text":"This letter is issued in duplicate. Please retain one copy and return the other, together with the signed acknowledgement at Schedule 2.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"b04a950b-635d-4013-b25f-2f55c788d948","order":77,"text":"GOVERNING LAW","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"495944eb-adae-4af6-91f7-fc1ee865f5f9","order":78,"text":"This letter, and the entitlements described in it, are governed by the laws of the Hong Kong Special Administrative Region.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"f9afe2b0-c5dc-4241-820f-0ebbbb61b687","order":79,"text":"Yours sincerely,","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"50","cflou":false,"active":true},{"id":"2ab3aeb3-efeb-424b-b94a-d41455cc803e","order":80,"text":"_______________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"00265079-b3be-4046-a7f0-4169673bd2f8","order":81,"text":"[Name of the signatory]","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"24591119-3879-4790-9813-192d622c0a4c","order":82,"text":"[Position of the signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"cba03de2-031d-4394-8002-f8be7b43c767","order":83,"text":"For and on behalf of [Employer's name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"762b909c-66e2-4a03-b895-f056eac2ea32","order":84,"text":"Encl. Schedule 1 — Statement of Calculation; Schedule 2 — Acknowledgement of Receipt and Consent; Schedule 3 — Explanatory Notes","fontSize":"12","textAlign":"left","bold":false,"underline":false,"marginBottom":"40","cflou":false,"active":true},{"id":"779c1b5e-b047-475c-b1dd-403007a5b6a4","order":85,"text":"SCHEDULE 1 — STATEMENT OF CALCULATION","fontSize":"16","textAlign":"center","bold":true,"underline":true,"marginBottom":"20","cflou":false,"active":true},{"id":"3069526e-6b8e-4b01-a418-14db9742f802","order":86,"text":"Employee: [Employee's full name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"a0e23394-b306-4796-9bd5-c11c95768221","order":87,"text":"Date of commencement of employment: [Date of commencement]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"7a1a2c15-86de-4c25-aa8a-ea4395fba583","order":88,"text":"Relevant date, being the last day of employment: [Last day of employment]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"620dda70-4501-4be0-a65e-0f5eeb81dee2","value":"No","type":"add","operator":"="}]},{"id":"69c03aa3-0dd5-412e-baeb-1da4787f4237","order":89,"text":"Last day of employment: [Last day of employment]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"620dda70-4501-4be0-a65e-0f5eeb81dee2","value":"Yes","type":"add","operator":"="}]},{"id":"21655496-cacf-48bf-ae89-1e6285c746ed","order":90,"text":"Relevant date, being the date up to which the payment in lieu of notice is calculated: [Date up to which the payment in lieu is calculated]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"620dda70-4501-4be0-a65e-0f5eeb81dee2","value":"Yes","type":"add","operator":"="}]},{"id":"30acf190-e94c-4203-844c-2e124633ee7f","order":91,"text":"Statutory payment concerned: severance payment","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"37f5f16c-d0a0-47a5-8c3c-5f6215b2363c","order":92,"text":"Basis of calculation: employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"d8804cf7-a91f-4e08-b0b8-ac766f9d1a89","order":93,"text":"PART I — PORTION REFERABLE TO SERVICE BEFORE 1 MAY 2025","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"c5bf6602-94dc-439d-b2c9-e8db4b934d21","order":94,"text":"Wages taken into account: the last full month's wages immediately preceding 1 May 2025","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"b44ae54a-5512-4e8e-97a5-5493e4921708","order":95,"text":"Amount of those wages: HK$[Wages before 1 May 2025]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"86cdebfb-10db-404e-b766-4bc6d7d8cacf","order":96,"text":"Two-thirds of those wages, subject to the ceiling of HK$15,000: HK$[Two-thirds, pre-transition]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"c9607d90-d1bc-42e3-a540-5fbe71b0ed34","order":97,"text":"Reckonable years of service before 1 May 2025: [Years before 1 May 2025]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"62c025a4-a629-4599-9784-92e4208e2a15","order":98,"text":"Pre-transition portion: HK$[Pre-transition portion]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"235d3ad5-fcab-4689-b431-41112d12f5d7","order":99,"text":"PART II — PORTION REFERABLE TO SERVICE ON AND AFTER 1 MAY 2025","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"69f5fd3c-9b6d-41b4-a758-a0edf59449c4","order":100,"text":"CALCULATION OF THE STATUTORY ENTITLEMENT","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"7ba74929-4dd3-47b5-8767-69bf0e06a4ee","order":101,"text":"Wages taken into account: the last full month's wages immediately preceding the relevant date","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"afbcda98-47f1-487b-b141-cfe03b04a979","order":102,"text":"Amount of those wages: HK$[Wages before termination]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"d18032c6-2a5b-42cf-a22b-de61aeb79976","order":103,"text":"Two-thirds of those wages, subject to the ceiling of HK$15,000: HK$[Two-thirds figure]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"a6599be2-d33a-46c9-8e31-00f5d7ed07c5","order":104,"text":"Reckonable years of service on and after 1 May 2025: [Years of service]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"71fbf410-53d1-499f-8a07-96062ef4feaf","order":105,"text":"Total reckonable years of service: [Years of service]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"3006a856-2e4e-49b4-ba9d-799a399b99a5","order":106,"text":"Post-transition portion: HK$[Amount for this part]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"51209cd1-8779-40f7-af7f-c6979a50ffac","order":107,"text":"Statutory entitlement, subject to the statutory maximum of HK$390,000: HK$[Statutory entitlement]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"696e621a-c0fa-46ce-a25e-ac73f21ca51e","order":108,"text":"Aggregate statutory entitlement (Part I and Part II), subject to the statutory maximum of HK$390,000: HK$[Aggregate entitlement]","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"20","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment straddling the transition date of 1 May 2025, having commenced before that date and ended on or after it","type":"add","operator":"="}]},{"id":"c70f812e-d409-4e59-92c6-dff3db26706f","order":109,"text":"Less: amount offset against the accrued benefits derived from the employer's mandatory contributions: HK$[Amount offset from mandatory contributions]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"2c9e5f95-1895-4eb9-b289-d53910c2d5df","value":"Yes","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"remove","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"f9a5cfcb-db57-4b5d-958e-7fa0ef4e7c25","order":110,"text":"Less: amount offset against the accrued benefits derived from the employer's voluntary contributions, or against a gratuity based on length of service: HK$[Amount offset from voluntary contributions]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"99154da5-720e-4bc0-abcc-799826608f03","value":"Yes","type":"add","operator":"="}]},{"id":"8154d76a-c1d8-4e53-824e-7f5e00a56d73","order":111,"text":"Net amount payable in cash by the employer: HK$[Net amount payable]","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"70c720e8-d6b4-4d88-a75d-e99a8272e9bf","order":112,"text":"Date of payment: [Date of payment]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0f06aaa5-9cf0-47a2-b553-07b2f149a881","order":113,"text":"Manner of payment: direct transfer to your designated bank account","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"ef5d199f-7f71-4262-960f-712e2b26fe2a","order":114,"text":"Prepared by [Name of the signatory], [Position of the signatory], for and on behalf of [Employer's name], on [Date of this letter].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"40","cflou":false,"active":true},{"id":"7dbd54a8-f87b-49e1-bd70-bc2643533495","order":115,"text":"SCHEDULE 2 — ACKNOWLEDGEMENT OF RECEIPT AND CONSENT","fontSize":"16","textAlign":"center","bold":true,"underline":true,"marginBottom":"20","cflou":false,"active":true},{"id":"09603cbf-446f-42ce-a291-8155191b6036","order":116,"text":"To: [Employer's name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"2e6516e6-8157-449c-b040-83a8205eb495","order":117,"text":"I, [Employee's full name], holder of Hong Kong Identity Card No. [HKID number], acknowledge and confirm as follows.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5b0fea69-6fac-456e-b600-62fb21a7c08b","order":118,"text":"I have received the letter to which this Schedule is annexed, together with Schedule 1 (Statement of Calculation) and Schedule 3 (Explanatory Notes).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ca0da6bd-f7e9-4ad9-8ee5-6290cee02dd1","order":119,"text":"I acknowledge receipt from my former employer of the sum of HK$[Net amount payable], being the net amount of the severance payment payable to me under the Employment Ordinance in respect of my employment which ended on [Last day of employment].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b2b6df7d-a3f0-4fc9-a9f1-625d7926f2f6","order":120,"text":"I acknowledge that the sum of HK$[Amount offset from mandatory contributions] has been offset against the accrued benefits derived from my employer's mandatory contributions held in my Mandatory Provident Fund scheme account, and that I shall not claim that sum again from the trustee of that scheme.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2c9e5f95-1895-4eb9-b289-d53910c2d5df","value":"Yes","type":"add","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment falling entirely on or after the transition date of 1 May 2025","type":"remove","operator":"="},{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"8fdfd9b3-e368-4ade-9afc-5f26eae823d8","order":121,"text":"I acknowledge that the sum of HK$[Amount offset from voluntary contributions] has been offset against the accrued benefits derived from my employer's voluntary contributions, or against a gratuity based on my length of service.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"99154da5-720e-4bc0-abcc-799826608f03","value":"Yes","type":"add","operator":"="}]},{"id":"835ee944-8ae4-459d-a397-027d968585be","order":122,"text":"I consent to my employer providing my personal data, and the documents relating to my employment and to this payment, to the Labour Department, to the Mandatory Provident Fund Schemes Authority, to the eMPF Platform and to the trustee of my Mandatory Provident Fund scheme, for the purposes of an application for offsetting and of an application for a subsidy under the Subsidy Scheme for Abolition of MPF Offsetting Arrangement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"remove","operator":"="}]},{"id":"8c23d81a-91f3-461b-8891-40e10da1d221","order":123,"text":"I consent to my employer providing my personal data, and the documents relating to my employment and to this payment, to the Labour Department for the purposes described in the letter to which this Schedule is annexed.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"2e91127d-655d-450d-a39b-59628611cde3","value":"employment not covered by the Mandatory Provident Fund System or by any other statutory retirement scheme","type":"add","operator":"="}]},{"id":"a4c6aecb-d685-47ab-b182-e4a14427f59e","order":124,"text":"I understand that this acknowledgement is a receipt only. It does not prevent me from raising any query, or from bringing any claim, in respect of any sum which I consider remains due to me, and it does not exclude, reduce or compromise any right, benefit or protection conferred upon me by the Employment Ordinance, any purported exclusion or reduction of which would in any event be void under section 70 of that Ordinance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"40","cflou":false,"active":true},{"id":"b5f9c0ed-f886-4d96-8f0d-3b0377f546de","order":125,"text":"Signed: _______________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"277579c8-dfd0-4abe-ae1e-54e90d4e96df","order":126,"text":"Name: [Employee's full name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"e3e4196a-4640-4cb5-be81-ad86a566ae26","order":127,"text":"Hong Kong Identity Card No.: [HKID number]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"8a248d9d-56d1-4f8b-8d78-d1ce43a99856","order":128,"text":"Date: _______________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"40","cflou":false,"active":true},{"id":"c4b38577-5775-4acf-b86e-aad37d483556","order":129,"text":"SCHEDULE 3 — EXPLANATORY NOTES","fontSize":"16","textAlign":"center","bold":true,"underline":true,"marginBottom":"20","cflou":false,"active":true},{"id":"1f200dff-12ad-4023-a156-381e2e8d16f2","order":130,"text":"Expressions defined in the letter to which this Schedule is annexed have the same meaning in this Schedule.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"f84570b2-abea-4bd4-894e-94ff6ded7213","order":131,"text":"Eligibility","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"ef570246-17de-456d-937a-764fff34c093","order":132,"text":"An employee is entitled to a severance payment where he has been employed under a continuous contract for not less than 24 months immediately before the relevant date and he is dismissed by reason of redundancy, his contract for a fixed term expires without being renewed by reason of redundancy, or he is laid off.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"d8c6f7c9-3324-4c75-897a-6970f0aeb302","order":133,"text":"An employee is entitled to a long service payment where he has been employed under a continuous contract for not less than five years immediately before the relevant date and he is dismissed for a reason other than redundancy and otherwise than by summary dismissal for serious misconduct, his contract for a fixed term expires without being renewed, he resigns on the ground of ill health, he resigns having attained the age of 65, or he dies in service.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"bee4ef59-3239-4d3a-a9e1-011ad2e26fda","order":134,"text":"An employee is not simultaneously entitled to both a severance payment and a long service payment.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"ded4c804-6f82-46e2-b8aa-b0ff20479741","order":135,"text":"Where, not less than seven days before the relevant date, the employer has offered to renew the contract of employment or to re-engage the employee on terms which do not differ from the existing terms, or has offered in writing to do so on different terms constituting suitable employment no less favourable to the employee, and the employee has unreasonably refused that offer, no severance payment is payable. A corresponding exclusion applies to a long service payment where a contract for a fixed term expires.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"ceb73215-e7b4-4345-934a-564840b574c4","order":136,"text":"Redundancy and lay-off","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"3216bd67-8dc9-4033-a779-055f021df8d1","order":137,"text":"An employee is taken to be dismissed by reason of redundancy where the employer has closed or intends to close the business, has ceased or intends to cease the business at the place where the employee was employed, or where the requirements of the business for employees to carry out work of a particular kind, or to carry out such work at that place, have ceased or diminished or are expected to cease or diminish.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"71cb2466-0723-4c73-be0b-01ded608efaa","order":138,"text":"An employee whose remuneration depends upon the employer providing him with work is taken to be laid off where the number of days on which no work is provided and no wages are paid exceeds one half of the total number of normal working days in any four consecutive weeks, or one third of the total number of normal working days in any 26 consecutive weeks. Days of lock-out, rest days, annual leave and statutory holidays are not counted as normal working days.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"979fafba-51bd-4c51-b07f-62c315ae58d9","order":139,"text":"Calculation","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"73ac5c1a-ad19-44ad-91f6-87cb9685f20f","order":140,"text":"For a monthly-rated employee the payment is two-thirds of the last full month's wages multiplied by the reckonable years of service; the employee may instead elect to use the average of his monthly wages in the 12 months immediately preceding the relevant date.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"469c1031-31d1-4f91-bde9-30f0bbed16d8","order":141,"text":"For a daily-rated or piece-rated employee the payment is any 18 days' wages chosen by the employee out of his last 30 normal working days multiplied by the reckonable years of service; the employee may instead elect to use 18 times his average daily wages in the 12 months immediately preceding the relevant date.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"527fdd9b-0753-4ecb-b8cb-bbf983f3aab9","order":142,"text":"Where, for any part of the 12 months used for such an average, the employee was not paid his wages or his full wages by reason of leave taken in accordance with the Ordinance or the Employees' Compensation Ordinance (Cap. 282), or with the agreement of the employer, or by reason of his not having been provided with work on a normal working day, he is deemed, for the purposes of a severance payment and of a long service payment, to have been paid his full wages for that period.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"7e6c19d1-9d7e-4cb1-a673-8f39a3e8115b","order":143,"text":"Service of an incomplete year is calculated on a pro rata basis. The monthly wages taken into account may not exceed HK$22,500, so that the two-thirds figure may not exceed HK$15,000. The maximum payment is HK$390,000.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"8efcee80-ce2d-4ff2-aa31-557faa3fc3fc","order":144,"text":"For all manual employees, and for non-manual employees whose average monthly wages did not exceed HK$15,000 in the 12 months preceding 8 June 1990, the years of service are reckoned in full where the relevant date falls on or after 1 October 2004. For other non-manual employees, the years of service are reckoned up to 1980.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"336c60d0-8c8f-4547-aa52-74fc2ee6afe5","order":145,"text":"The transition date of 1 May 2025","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"f6dde97c-5648-4176-a3d9-90ca893e494e","order":146,"text":"Where the employment commenced before 1 May 2025 and ended on or after that date, the payment is divided into a pre-transition portion and a post-transition portion. The pre-transition portion is calculated by reference to the last full month's wages immediately preceding 1 May 2025, or, at the employee's election, the average monthly wages in the 12 months immediately preceding that date, and the reckonable years of service before that date. The post-transition portion is calculated by reference to the wages immediately preceding the relevant date and the years of service on and after 1 May 2025.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"bb81b6c1-75d8-4b32-b8e1-7a24c20c1bc9","order":147,"text":"Where the two portions together exceed HK$390,000, the excess is deducted from the post-transition portion.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"623554dc-4bfa-4079-a689-902d22108a51","order":148,"text":"An employer may no longer use the accrued benefits derived from its mandatory contributions to offset the post-transition portion. Those benefits may still be used to offset the pre-transition portion where the employment commenced before 1 May 2025. Accrued benefits derived from the employer's voluntary contributions, and gratuities based on length of service, may be used to offset either portion.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"f456d01f-4283-43bd-84e5-fffc459bd90a","order":149,"text":"The abolition applies in the same way to occupational retirement schemes exempted under the Mandatory Provident Fund Schemes Ordinance (Cap. 485), in respect of which the benefits corresponding to those derived from an employer's mandatory contributions are carved out for the purpose of the calculation.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"db2dc64a-5b30-46dc-a9b2-1547a623ec74","order":150,"text":"These transitional arrangements do not apply to employees who are not covered by the Mandatory Provident Fund System or by another statutory retirement scheme, including domestic helpers, employees aged under 18 and employees who commenced employment at the age of 65 or above.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"3d4e8eb8-ce06-4bf5-9a12-fb59c5b3eab7","order":151,"text":"Time limits and payment","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"0ad3f3ea-9f7f-49f1-9731-69dd5cfe4984","order":152,"text":"A claim for a severance payment must be made by written notice served on the employer within three months after the dismissal or the lay-off takes effect. That period may be extended if the Commissioner for Labour so approves. The employer must make the severance payment not later than two months from receipt of the notice.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"e02b4ab8-e3b2-4d84-8b6b-1ff9975ae432","order":153,"text":"A long service payment must be paid within seven days after the date of termination of the contract of employment.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"65eb3840-b365-4ffe-8d69-53886c5d3bb9","order":154,"text":"Where an employee dies in service, the long service payment is payable to the persons entitled in the order of priority laid down by the Ordinance, namely the spouse, then the children, then the parents and finally the personal representative of the deceased employee. The application must be served on the employer within 30 days after the death, the Commissioner for Labour having power to extend that period. Payment must be made within seven days after receipt of the application from the spouse or, in any other case, within seven days after the application period expires.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"c22a314c-1e17-4b0f-9c77-40a5c7de2768","order":155,"text":"An employee claiming a long service payment on the ground of ill health must give the employer a certificate in the specified form, issued by a registered medical practitioner or by a registered Chinese medicine practitioner, certifying that he is permanently unfit for his present job. The employer may, within 14 days after receiving that certificate and at the employer's own expense, arrange for the employee to attend a further medical examination, written notice of the appointment being given to the employee not less than 48 hours beforehand.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"e2edc06d-c18e-4d86-b369-cf4c21062f44","order":156,"text":"Offences","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"858a5e64-a7ef-4c9c-8532-9c60cad4b46e","order":157,"text":"An employer who without reasonable excuse fails to pay a severance payment is liable on conviction to a fine of HK$50,000.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"da395dd7-bda1-4e9f-8f64-e3945b1828af","order":158,"text":"An employer who wilfully and without reasonable excuse fails to pay a long service payment is liable on conviction to a fine of HK$350,000 and to imprisonment for three years.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"9273edf5-092e-4e76-a4b3-360952f57feb","order":159,"text":"An employer who without reasonable excuse fails to pay a long service payment to the beneficiaries of a deceased employee is liable on conviction to a fine of HK$50,000.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"28bac72d-03eb-482b-b481-fca655de3eff","order":160,"text":"Records and assistance","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"cf52e034-7b2a-45ab-8271-eb9f2b65b229","order":161,"text":"An employer is required to keep the wage and employment records of each employee covering the preceding 12 months and, for an employee whose employment commenced before 1 May 2025, the wage records covering the 12 months immediately preceding that date, so that the pre-transition portion may be calculated.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"32bcbf70-14f4-472d-9e22-5f4a0bba6d1d","order":162,"text":"An employer which has paid the post-transition portion of a severance payment or of a long service payment may apply to the Labour Department for a subsidy under the Subsidy Scheme for Abolition of MPF Offsetting Arrangement. The application must be submitted within three months after the payment has been made.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"ebb7c4d1-db2d-429f-bf79-e46d45d88add","order":163,"text":"Under section 70 of the Ordinance, any term of a contract of employment which purports to extinguish or to reduce a right, benefit or protection conferred upon an employee by the Ordinance is void. A receipt or acknowledgement signed by an employee cannot deprive the employee of a statutory entitlement which remains unpaid.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"7ac3df32-874f-4f43-8846-1afee36ad892","order":164,"text":"An employer must notify the Inland Revenue Department of the cessation of an employee's employment by filing Form IR56F not later than one month before the cessation. Where the employee is about to depart from Hong Kong, Form IR56G must be filed not later than one month before the expected date of departure, and the employer must withhold payment of any money due to the employee for one month from the date of filing, or until the Inland Revenue Department issues a letter of release, whichever is the earlier. The date of payment stated in the letter should be fixed accordingly.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"7c9b322e-c003-4372-97b5-29de10fbe65e","order":165,"text":"Enquiries may be addressed to the Labour Relations Division of the Labour Department. A claim may be lodged with the Labour Tribunal or, where it falls within that body's jurisdiction, with the Minor Employment Claims Adjudication Board.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"81105103-3161-4773-9417-99d94b91458c","order":166,"text":"This Schedule summarises the relevant provisions of the Employment Ordinance (Cap. 57) and does not affect the operation of that Ordinance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true}]