Blog
強積金對沖取消2026實務指南：遣散費/長服金點計？政府資助點申請？
July 23, 2026
如果你喺2025年5月1日之前入行做HR，應該對「強積金對沖」呢四個字又愛又恨—-愛係佢幫公司慳咗一大筆遣散費開支，恨係每次計數都要提心吊膽，怕漏計或者計錯。而家好消息（或者壞消息，視乎你點睇）係：呢個機制已經走入歷史。 強積金「對沖」安排喺2025年5月1日（業界稱「轉制日」）正式取消。踏入2026年，我哋已經行到轉制後嘅首個完整年度—-即係話，之前嗰種「見步行步」嘅心態已經唔再夠用，係時候將分段計算方法、政府資助申請流程，同內部財務儲備一次過理順。呢篇文會用最貼地嘅方式，帶你行一次。 強積金對沖係咩？點解要取消？ 先簡單重溫：「強積金對沖」係指僱主可以用自己為僱員作出嘅強積金強制性供款累算權益，去抵銷《僱傭條例》規定要支付嘅遣散費或長期服務金。聽落方便僱主，但代價係僱員嘅強積金戶口會因而縮水—-變相僱員供咗一世強積金，臨退休或者被裁員嗰刻，先發現「原來早就用嚟找數」。呢個安排一直被批評削弱強積金保障退休生活嘅原意，所以立法會喺2022年6月通過修例，拍板喺2025年5月1日全面取消。 取消對沖之後，最大原則好簡單：僱主唔可以再用強積金強制性供款嚟抵銷轉制日或以後產生嘅遣散費／長期服務金。至於僱主嘅自願性供款，同埋按年資支付嘅酬金，就仍然可以繼續用嚟對沖—-所以話「全面取消」都唔係完全一刀切，細節位仲係要睇清楚。 「分段計算」實際點運作？ 因為法例冇追溯力，轉制日前後嘅服務年資要拆開兩段計算： 轉制前部分：以轉制日（2025年5月1日）前最後一個月工資，同轉制日前嘅服務年資計算，呢部分僱主仍然可以用轉制日前累算嘅強積金強制性供款去對沖。 轉制後部分：以終止僱傭前最後一個月工資，同轉制日起計嘅服務年資計算，呢部分不可以用強積金對沖，僱主要真金白銀支付。 兩部分加埋嘅遣散費／長期服務金總額，上限維持$390,000唔變。如果轉制前後部分加埋超過呢個上限，超出嘅部分會從轉制後部分扣減—-即係話，轉制前部分嘅權益會優先受保障。 一個貼地例子 假設員工轉制日後入職，服務年資7年，月薪一直維持$18,000： 長期服務金：$18,000 x 2/3 x 7年 = $84,000 呢7年入面，僱主作出嘅強積金強制性供款合共$18,000 x 5% x 7年 = $75,600，全部唔可以對沖 即係僱主要額外預備$84,000現金支付，唔可以再靠強積金度期 政府就強調，絕大多數僱員喺新制下嘅實際權益總和，會比舊制對沖安排更多—-但作為僱主，你嘅財務壓力都係實實在在增加咗，尤其是人手流動率高嘅行業，呢筆數一定要及早排入預算。 邊啲情況唔受影響？ 好消息係，唔係人人都受呢次修訂影響。以下情況繼續維持原有計算方法，唔會有「分段」問題： 家庭傭工 離職時未滿18歲，或入職時已年滿65歲嘅僱員 其他不受強積金或其他法定退休計劃涵蓋嘅僱員 因為僱主本身無須為呢類僱員供強積金，自然唔存在「對沖」呢個概念，遣散費／長期服務金會繼續以終止僱傭前最後一個月工資或12個月平均工資計算。 政府25年資助計劃：僱主唔使獨自硬食 …
468連續性合約 – 新例2026懶人包：HR必看的僱傭條例修訂全攻略
July 10, 2026
「418」變「468」！香港《僱傭條例》連續性合約新規定於2026年1月18日起實施，兼職、散工都可能符合資格。一文睇清468準則計算方法、與最低工資加至$43.1、強積金對沖取消等2026年法定更新，附HR合規行動清單。
The Top HR Outsourcing Mistakes Singapore Companies Make (and How to Avoid Them)
June 24, 2026 · 7 min read
Avoid costly HR outsourcing mistakes in Singapore. Learn the 5 critical errors companies make when choosing providers and how to get it right the first time.
Talenox Q1 2026 Product Updates
June 17, 2026 · 2 min read
A new quarter, a few quiet but meaningful upgrades. Here’s what we shipped. Pricing Update We made some significant changes to our pricing structure at the start of this quarter: sunsetting the FREE plan and …
Hong Kong Hiring Challenges: Why Companies Can’t Find the Right People (And What to Do About It)
June 15, 2026 · 5 min read
Struggling with hiring challenges in Hong Kong? Discover why 97% of companies face the same problem -- and the practical strategies that actually help.
How to Choose the Right HR Outsourcing Partner in Hong Kong: Complete Evaluation Guide
May 20, 2026 · 8 min read
Choosing the wrong HR outsourcing partner in Hong Kong is an expensive lesson. We don’t want you to make that mistake. Read to find out more.
Managing Multi-State Payroll in Malaysia: KL, Penang, Johor & Beyond Made Simple
May 11, 2026 · 9 min read
My KL and Penang teams have different public holidays, different overtime calculations, and somehow I’m still trying to manage it all in one Excel sheet.” Sound familiar? Here’s how to manage multi-state payroll in Malaysia without losing your mind.
How to Outsource Your HR in Singapore: Step-by-Step Implementation Guide (With Timeline)
April 24, 2026 · 9 min read
You’ve decided to outsource HR. Great call. Now what? Most businesses underestimate what actually goes into a smooth transition — and end up with messy first payroll runs. Here’s the exact step-by-step process to get it right.
HR Outsourcing for Hong Kong’s Finance & Fintech Sector: Compliance and Scale
March 27, 2026 · 8 min read
Hong Kong’s finance and fintech scene moves fast — and the HR complexity that comes with it moves even faster. SFC licensing admin, variable comp structures, MPF for a team that’s doubling every year… it adds up quickly. This guide covers what’s specific to finance and fintech firms navigating HR outsourcing in Hong Kong — the compliance pressures, the talent dynamics, and what to actually look for in a provider when your sector has higher stakes than most.
Singapore
Hong Kong
Malaysia
Global