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Our guide on",{"_key":1283,"_type":860,"marks":1284,"text":1286},"k166",[1285],"k160"," severance pay in Hong Kong",{"_key":1288,"_type":860,"marks":1289,"text":1290},"k167",[]," covers the redundancy-specific side of this in full detail.",[1292],{"_key":1285,"_type":881,"externalUrl":1293,"linkType":359},"https:\u002F\u002Faspireapp.com\u002Fhk\u002Fblog\u002Fseverance-pay",{"_key":1295,"_type":856,"children":1296,"markDefs":1301,"style":960},"k172",[1297],{"_key":1298,"_type":860,"marks":1299,"text":1300},"k171",[957],"How Is Long Service Payment Calculated?",[],{"_key":1303,"_type":856,"children":1304,"markDefs":1313,"style":885},"k178",[1305,1309],{"_key":1306,"_type":860,"marks":1307,"text":1308},"k176",[957],"The core formula is 2\u002F3 of a month's wages for each year of reckonable service",{"_key":1310,"_type":860,"marks":1311,"text":1312},"k177",[],", subject to a statutory wage cap.",[],{"_key":1315,"_type":856,"children":1316,"markDefs":1325,"style":885},"k184",[1317,1321],{"_key":1318,"_type":860,"marks":1319,"text":1320},"k182",[957],"Monthly wages used in the calculation are capped at HKD 22,500",{"_key":1322,"_type":860,"marks":1323,"text":1324},"k183",[],", meaning the maximum LSP accrual per year of service works out to HKD 15,000 — even if the employee's actual monthly salary is significantly higher. The total LSP an employee can receive is capped at HKD 390,000 overall.",[],{"_key":1327,"_type":856,"children":1328,"markDefs":1333,"style":1334},"k188",[1329],{"_key":1330,"_type":860,"marks":1331,"text":1332},"k187",[957],"For Daily-Rated or Piece-Rated Employees",[],"h3",{"_key":1336,"_type":856,"children":1337,"markDefs":1346,"style":885},"k194",[1338,1342],{"_key":1339,"_type":860,"marks":1340,"text":1341},"k192",[957],"The formula shifts from monthly wages to daily wages.",{"_key":1343,"_type":860,"marks":1344,"text":1345},"k193",[]," LSP is calculated as any 18 days' wages, multiplied by the employee's reckonable years of service.",[],{"_key":1348,"_type":856,"children":1349,"markDefs":1358,"style":885},"k200",[1350,1354],{"_key":1351,"_type":860,"marks":1352,"text":1353},"k198",[957],"Critically, the employee chooses which 18 days to use",{"_key":1355,"_type":860,"marks":1356,"text":1357},"k199",[],", selected from their last 30 normal working days — which means employers should generally budget on the assumption the employee will select their highest-earning days available.",[],{"_key":1360,"_type":856,"children":1361,"markDefs":1366,"style":960},"k204",[1362],{"_key":1363,"_type":860,"marks":1364,"text":1365},"k203",[957],"A Worked Example",[],{"_key":1368,"_type":856,"children":1369,"markDefs":1374,"style":885},"k208",[1370],{"_key":1371,"_type":860,"marks":1372,"text":1373},"k207",[],"Consider an employee earning HKD 30,000 a month who has worked for the same employer for 10 years and is dismissed for reasons unrelated to misconduct.",[],{"_key":1376,"_type":856,"children":1377,"markDefs":1386,"style":885},"k214",[1378,1382],{"_key":1379,"_type":860,"marks":1380,"text":1381},"k212",[957],"Even though their actual salary is HKD 30,000, the calculation uses the capped wage of HKD 22,500.",{"_key":1383,"_type":860,"marks":1384,"text":1385},"k213",[]," LSP works out to 2\u002F3 × HKD 22,500 × 10 years = HKD 150,000 — well under the overall HKD 390,000 cap, and unaffected by the fact their real salary exceeds the wage cap used in the formula.",[],{"_key":1388,"_type":856,"children":1389,"markDefs":1394,"style":960},"k218",[1390],{"_key":1391,"_type":860,"marks":1392,"text":1393},"k217",[957],"The MPF Offsetting Abolition: What Actually Changed",[],{"_key":1396,"_type":856,"children":1397,"markDefs":1402,"style":885},"k222",[1398],{"_key":1399,"_type":860,"marks":1400,"text":1401},"k221",[957],"This is the single biggest recent change to how LSP works in practice, and it took effect on 1 May 2025 — referred to as the \"transition date.\"",[],{"_key":1404,"_type":856,"children":1405,"markDefs":1414,"style":885},"k228",[1406,1410],{"_key":1407,"_type":860,"marks":1408,"text":1409},"k226",[957],"Previously, employers could use their mandatory MPF contributions to directly offset LSP obligations",{"_key":1411,"_type":860,"marks":1412,"text":1413},"k227",[],", substantially reducing the actual out-of-pocket amount owed at termination. From the transition date onward, this is no longer allowed for service accrued after 1 May 2025.",[],{"_key":1416,"_type":856,"children":1417,"markDefs":1422,"style":1334},"k232",[1418],{"_key":1419,"_type":860,"marks":1420,"text":1421},"k231",[957],"How the Calculation Now Splits",[],{"_key":1424,"_type":856,"children":1425,"level":1028,"listItem":1029,"markDefs":1434,"style":885},"k238",[1426,1430],{"_key":1427,"_type":860,"marks":1428,"text":1429},"k236",[957],"Pre-transition portion",{"_key":1431,"_type":860,"marks":1432,"text":1433},"k237",[]," (service before 1 May 2025): calculated as before, and employers can still offset this portion using accrued benefits from mandatory MPF contributions.",[],{"_key":1436,"_type":856,"children":1437,"level":1028,"listItem":1029,"markDefs":1446,"style":885},"k244",[1438,1442],{"_key":1439,"_type":860,"marks":1440,"text":1441},"k242",[957],"Post-transition portion",{"_key":1443,"_type":860,"marks":1444,"text":1445},"k243",[]," (service from 1 May 2025 onward): calculated the same way, but mandatory MPF contributions can no longer be used to offset it at all.",[],{"_key":1448,"_type":856,"children":1449,"level":1028,"listItem":1029,"markDefs":1458,"style":885},"k250",[1450,1454],{"_key":1451,"_type":860,"marks":1452,"text":1453},"k248",[957],"Voluntary MPF contributions",{"_key":1455,"_type":860,"marks":1456,"text":1457},"k249",[]," remain usable to offset both portions, regardless of which period of service they relate to.",[],{"_key":1460,"_type":856,"children":1461,"markDefs":1466,"style":1334},"k254",[1462],{"_key":1463,"_type":860,"marks":1464,"text":1465},"k253",[957],"A Worked Example of the Split",[],{"_key":1468,"_type":856,"children":1469,"markDefs":1474,"style":885},"k258",[1470],{"_key":1471,"_type":860,"marks":1472,"text":1473},"k257",[],"Consider an employee with 10 years of service, entitled to a total LSP of HKD 50,000, terminated for redundancy after the transition date.",[],{"_key":1476,"_type":856,"children":1477,"markDefs":1482,"style":885},"k262",[1478],{"_key":1479,"_type":860,"marks":1480,"text":1481},"k261",[957],"Before the abolition, an employer might have offset roughly HKD 30,000 in accrued mandatory MPF contributions, paying only around HKD 20,000 out of pocket.",[],{"_key":1484,"_type":856,"children":1485,"markDefs":1494,"style":885},"k268",[1486,1490],{"_key":1487,"_type":860,"marks":1488,"text":1489},"k266",[957],"Under the current rules, for the post-transition portion of that service, no mandatory MPF offset applies.",{"_key":1491,"_type":860,"marks":1492,"text":1493},"k267",[]," This means employers now typically pay a meaningfully larger share of the total LSP directly, while the employee separately keeps their MPF accrued benefits intact rather than having them absorbed into the LSP payment.",[],{"_key":1496,"_type":856,"children":1497,"markDefs":1502,"style":960},"k272",[1498],{"_key":1499,"_type":860,"marks":1500,"text":1501},"k271",[957],"The Subsidy Scheme for Abolition of MPF Offsetting (SSA)",[],{"_key":1504,"_type":856,"children":1505,"markDefs":1510,"style":885},"k276",[1506],{"_key":1507,"_type":860,"marks":1508,"text":1509},"k275",[957],"To ease the transition, the government introduced a subsidy scheme specifically to help employers absorb part of this new cost.",[],{"_key":1512,"_type":856,"children":1513,"markDefs":1522,"style":885},"k282",[1514,1518],{"_key":1515,"_type":860,"marks":1516,"text":1517},"k280",[957],"The SSA runs from 1 May 2025 to 30 April 2050",{"_key":1519,"_type":860,"marks":1520,"text":1521},"k281",[],", reimbursing part of eligible post-transition LSP and SP payments.",[],{"_key":1524,"_type":856,"children":1525,"markDefs":1534,"style":885},"k288",[1526,1530],{"_key":1527,"_type":860,"marks":1528,"text":1529},"k286",[957],"The subsidy year applicable to a claim is determined by the employee's termination date, not when the employer actually submits the claim.",{"_key":1531,"_type":860,"marks":1532,"text":1533},"k287",[]," As of mid-2026, most claims fall under Subsidy Year 2, and the reimbursement ratio is scheduled to step down progressively from Subsidy Year 4 onward.",[],{"_key":1536,"_type":856,"children":1537,"markDefs":1546,"style":885},"k294",[1538,1542],{"_key":1539,"_type":860,"marks":1540,"text":1541},"k292",[957],"Employers should apply for the subsidy through the TransitionEase platform",{"_key":1543,"_type":860,"marks":1544,"text":1545},"k293",[],", generally within 3 months after paying the employee. Claims involving aggregate post-transition payments above HKD 500,000 for a single employer use a separate calculation for the portion exceeding that threshold.",[],{"_key":1548,"_type":856,"children":1549,"markDefs":1554,"style":1334},"k298",[1550],{"_key":1551,"_type":860,"marks":1552,"text":1553},"k297",[957],"A Related Protection for Employees",[],{"_key":1556,"_type":856,"children":1557,"markDefs":1566,"style":885},"k304",[1558,1562],{"_key":1559,"_type":860,"marks":1560,"text":1561},"k302",[957],"Employees who end up receiving less in total — LSP or SP plus mandatory MPF benefits combined — than they would have received under the old offsetting rules can claim a shortfall subsidy",{"_key":1563,"_type":860,"marks":1564,"text":1565},"k303",[],", also through TransitionEase.",[],{"_key":1568,"_type":856,"children":1569,"markDefs":1578,"style":885},"k310",[1570,1574],{"_key":1571,"_type":860,"marks":1572,"text":1573},"k308",[957],"This scenario can arise, for example, after a significant pay rise",{"_key":1575,"_type":860,"marks":1576,"text":1577},"k309",[]," where an employee has long pre-transition service but comparatively short post-transition service.",[],{"_key":1580,"_type":856,"children":1581,"markDefs":1586,"style":960},"k314",[1582],{"_key":1583,"_type":860,"marks":1584,"text":1585},"k313",[957],"Is Long Service Payment Taxable?",[],{"_key":1588,"_type":856,"children":1589,"markDefs":1598,"style":885},"k320",[1590,1594],{"_key":1591,"_type":860,"marks":1592,"text":1593},"k318",[957],"The statutory portion of LSP is not subject to salaries tax in Hong Kong.",{"_key":1595,"_type":860,"marks":1596,"text":1597},"k319",[]," This is a genuine exemption, not just a low-priority reporting item — an employee receiving the statutory amount calculated under the formula above doesn't need to declare it as taxable income.",[],{"_key":1600,"_type":856,"children":1601,"markDefs":1610,"style":885},"k326",[1602,1606],{"_key":1603,"_type":860,"marks":1604,"text":1605},"k324",[957],"Any amount an employer pays beyond the statutory entitlement is treated differently.",{"_key":1607,"_type":860,"marks":1608,"text":1609},"k325",[]," If a business chooses to pay more than the legal minimum — as an ex gratia gesture, for instance — that additional portion generally does need to be reported for tax purposes, since it falls outside the specific statutory exemption.",[],{"_key":1612,"_type":856,"children":1613,"markDefs":1618,"style":960},"k330",[1614],{"_key":1615,"_type":860,"marks":1616,"text":1617},"k329",[957],"What Counts as \"Reckonable Service\"?",[],{"_key":1620,"_type":856,"children":1621,"markDefs":1626,"style":885},"k334",[1622],{"_key":1623,"_type":860,"marks":1624,"text":1625},"k333",[957],"The years-of-service figure used in the LSP formula isn't always as simple as counting from the employee's start date to their last day.",[],{"_key":1628,"_type":856,"children":1629,"level":1028,"listItem":1029,"markDefs":1634,"style":885},"k338",[1630],{"_key":1631,"_type":860,"marks":1632,"text":1633},"k337",[957],"Continuous employment under the same contract, or successive contracts treated as continuous, generally counts in full.",[],{"_key":1636,"_type":856,"children":1637,"level":1028,"listItem":1029,"markDefs":1646,"style":885},"k344",[1638,1642],{"_key":1639,"_type":860,"marks":1640,"text":1641},"k342",[957],"Periods of authorised leave",{"_key":1643,"_type":860,"marks":1644,"text":1645},"k343",[]," — annual leave, sick leave, maternity leave — typically still count toward reckonable service, rather than pausing the clock.",[],{"_key":1648,"_type":856,"children":1649,"level":1028,"listItem":1029,"markDefs":1658,"style":885},"k350",[1650,1654],{"_key":1651,"_type":860,"marks":1652,"text":1653},"k348",[957],"A partial year is usually pro-rated",{"_key":1655,"_type":860,"marks":1656,"text":1657},"k349",[],", calculated proportionally rather than rounded up or down to the nearest whole year.",[],{"_key":1660,"_type":856,"children":1661,"level":1028,"listItem":1029,"markDefs":1670,"style":885},"k356",[1662,1666],{"_key":1663,"_type":860,"marks":1664,"text":1665},"k354",[957],"Breaks in employment can affect continuity",{"_key":1667,"_type":860,"marks":1668,"text":1669},"k355",[],", depending on their length and circumstances, which is worth checking carefully for any employee with a gap in their service history rather than assuming it doesn't matter.",[],{"_key":1672,"_type":856,"children":1673,"markDefs":1691,"style":885},"k367",[1674,1678,1682,1687],{"_key":1675,"_type":860,"marks":1676,"text":1677},"k363",[957],"Getting this calculation right matters directly for payroll accuracy.",{"_key":1679,"_type":860,"marks":1680,"text":1681},"k364",[]," Our guide on",{"_key":1683,"_type":860,"marks":1684,"text":1686},"k365",[1685],"k359"," managing payroll in Hong Kong",{"_key":1688,"_type":860,"marks":1689,"text":1690},"k366",[]," covers the broader compliance picture LSP sits within.",[1692],{"_key":1685,"_type":881,"externalUrl":1693,"linkType":359},"https:\u002F\u002Faspireapp.com\u002Fhk\u002Fblog\u002Fwhat-you-should-know-about-managing-payroll-in-hong-kong",{"_key":1695,"_type":856,"children":1696,"markDefs":1701,"style":960},"k371",[1697],{"_key":1698,"_type":860,"marks":1699,"text":1700},"k370",[957],"Why This Changes Cash Flow Planning, Not Just Accounting",[],{"_key":1703,"_type":856,"children":1704,"markDefs":1709,"style":885},"k375",[1705],{"_key":1706,"_type":860,"marks":1707,"text":1708},"k374",[957],"Beyond the accounting mechanics, the offsetting abolition has a genuine cash flow implication worth planning for separately.",[],{"_key":1711,"_type":856,"children":1712,"markDefs":1721,"style":885},"k381",[1713,1717],{"_key":1714,"_type":860,"marks":1715,"text":1716},"k379",[957],"Previously, a large share of an LSP obligation was effectively pre-funded through the employer's own MPF contributions",{"_key":1718,"_type":860,"marks":1719,"text":1720},"k380",[],", sitting in the employee's MPF account until termination. 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You can also download payment confirmation instantly from the app, without calling the bank.",[1943],{"_key":1936,"_type":881,"externalUrl":1944,"linkType":359},"https:\u002F\u002Faspireapp.com\u002Fhk\u002Fblog\u002Fswift-gpi",{"_key":1946,"_type":856,"children":1947,"markDefs":1960,"style":885},"k498",[1948,1952,1956],{"_key":1949,"_type":860,"marks":1950,"text":1951},"k495",[],"⚡ ",{"_key":1953,"_type":860,"marks":1954,"text":1955},"k496",[957],"Approved in as little as 1 business day",{"_key":1957,"_type":860,"marks":1958,"text":1959},"k497",[],", with no branch visits and no paperwork stacks. Applications are completed entirely online, from document upload to approval. There's no waiting weeks on a relationship manager to call you back.",[],{"_key":1962,"_type":856,"children":1963,"markDefs":1986,"style":885},"k512",[1964,1968,1973,1977,1982],{"_key":1965,"_type":860,"marks":1966,"text":1967},"k507",[957],"Open a free",{"_key":1969,"_type":860,"marks":1970,"text":1972},"k508",[1971,957],"k500"," multi-currency business account",{"_key":1974,"_type":860,"marks":1975,"text":1976},"k509",[957]," built for Hong Kong SMEs, or explore how",{"_key":1978,"_type":860,"marks":1979,"text":1981},"k510",[1980,957],"k503"," Aspire's corporate card",{"_key":1983,"_type":860,"marks":1984,"text":1985},"k511",[957]," fits into your day-to-day spend.",[1987,1988],{"_key":1971,"_type":881,"externalUrl":1861,"linkType":359},{"_key":1980,"_type":881,"externalUrl":1989,"linkType":359},"https:\u002F\u002Faspireapp.com\u002Fhk\u002Fcorporate-card",{"_key":1991,"_type":856,"children":1992,"markDefs":1996,"style":960},"k516",[1993],{"_key":1994,"_type":860,"marks":1995,"text":14},"k515",[957],[],{"_key":1998,"_type":856,"children":1999,"markDefs":2004,"style":1334},"k520",[2000],{"_key":2001,"_type":860,"marks":2002,"text":2003},"k519",[957],"Who qualifies for Long Service Payment in Hong Kong?",[],{"_key":2006,"_type":856,"children":2007,"markDefs":2012,"style":885},"k524",[2008],{"_key":2009,"_type":860,"marks":2010,"text":2011},"k523",[],"Employees with 5 or more years of continuous service who leave due to dismissal not involving serious misconduct, death, certified permanent unfitness, or resignation at age 65 or above generally qualify.",[],{"_key":2014,"_type":856,"children":2015,"markDefs":2020,"style":1334},"k528",[2016],{"_key":2017,"_type":860,"marks":2018,"text":2019},"k527",[957],"How is Long Service Payment calculated?",[],{"_key":2022,"_type":856,"children":2023,"markDefs":2028,"style":885},"k532",[2024],{"_key":2025,"_type":860,"marks":2026,"text":2027},"k531",[],"2\u002F3 of a month's wages for each year of reckonable service, using a capped monthly wage of HKD 22,500, with the total capped at HKD 390,000 overall.",[],{"_key":2030,"_type":856,"children":2031,"markDefs":2036,"style":1334},"k536",[2032],{"_key":2033,"_type":860,"marks":2034,"text":2035},"k535",[957],"Can an employee receive both Long Service Payment and Severance Payment?",[],{"_key":2038,"_type":856,"children":2039,"markDefs":2044,"style":885},"k540",[2040],{"_key":2041,"_type":860,"marks":2042,"text":2043},"k539",[],"No. These 2 entitlements are mutually exclusive for the same period of employment — which one applies depends on the specific reason the employee is leaving.",[],{"_key":2046,"_type":856,"children":2047,"markDefs":2052,"style":1334},"k544",[2048],{"_key":2049,"_type":860,"marks":2050,"text":2051},"k543",[957],"Is Long Service Payment taxable?",[],{"_key":2054,"_type":856,"children":2055,"markDefs":2060,"style":885},"k548",[2056],{"_key":2057,"_type":860,"marks":2058,"text":2059},"k547",[],"No, not the statutory portion. Any amount an employer pays beyond the statutory entitlement, however, generally does need to be declared for tax purposes.",[],{"_key":2062,"_type":856,"children":2063,"markDefs":2068,"style":1334},"k552",[2064],{"_key":2065,"_type":860,"marks":2066,"text":2067},"k551",[957],"Are domestic helpers entitled to Long Service Payment?",[],{"_key":2070,"_type":856,"children":2071,"markDefs":2076,"style":885},"k556",[2072],{"_key":2073,"_type":860,"marks":2074,"text":2075},"k555",[],"Yes, under broadly the same rules as other employees — 5 or more years of continuous service with a qualifying reason for the contract ending, calculated using the same formula, alongside additional immigration-related obligations specific to helper employment.",[],{"_key":2078,"_type":856,"children":2079,"markDefs":2084,"style":1334},"k560",[2080],{"_key":2081,"_type":860,"marks":2082,"text":2083},"k559",[957],"Is there government support to help employers with the increased cost?",[],{"_key":2086,"_type":856,"children":2087,"markDefs":2092,"style":885},"k564",[2088],{"_key":2089,"_type":860,"marks":2090,"text":2091},"k563",[],"Yes. The Subsidy Scheme for Abolition of MPF Offsetting (SSA) reimburses part of eligible post-transition LSP and SP payments, running from 1 May 2025 to 30 April 2050, with claims submitted through TransitionEase.",[],{"slug":930,"title":931},{"_type":144,"alternativeText":2095,"height":145,"url":2096,"width":147},"Long Service Payment in HK: Employer Rules & Calculation","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002F5fc90ef01c7a3594495aadd1043aaccf\u002Fshared-5fc90ef0_cover_shared-cover-people.jpeg",[2098,2105,2113,2119,2127],{"_key":955,"_type":856,"children":2099,"level":1028,"listItem":1029,"markDefs":2104,"style":885},[2100],{"_key":2101,"_type":860,"marks":2102,"text":2103},"k1",[],"Eligibility: Required for employees with 5+ years of continuous service who leave due to non-redundancy reasons (dismissal without serious misconduct, retirement at age 65+, permanent unfitness, or death).",[],{"_key":2106,"_type":856,"children":2107,"level":1028,"listItem":1029,"markDefs":2112,"style":885},"k5",[2108],{"_key":2109,"_type":860,"marks":2110,"text":2111},"k4",[],"Calculation Formula: 2\u002F3 × monthly wage (capped at HKD 22,500) × years of service, up to an overall maximum payout of HKD 390,000.",[],{"_key":969,"_type":856,"children":2114,"level":1028,"listItem":1029,"markDefs":2118,"style":885},[2115],{"_key":965,"_type":860,"marks":2116,"text":2117},[],"LSP vs. Severance: Mutually exclusive for the same employment period. Severance applies specifically to redundancy or layoffs (minimum 24 months service).",[],{"_key":2120,"_type":856,"children":2121,"level":1028,"listItem":1029,"markDefs":2126,"style":885},"k11",[2122],{"_key":2123,"_type":860,"marks":2124,"text":2125},"k10",[],"MPF Offsetting Abolition: Service accrued from 1 May 2025 onward cannot be offset using mandatory MPF contributions; pre-May 2025 service remains eligible for offsetting.",[],{"_key":981,"_type":856,"children":2128,"level":1028,"listItem":1029,"markDefs":2132,"style":885},[2129],{"_key":977,"_type":860,"marks":2130,"text":2131},[],"Government Subsidy & Tax: Employers can claim partial reimbursement for post-May 2025 payouts via the TransitionEase platform. Statutory LSP payouts are completely exempt from Salaries Tax.",[],[2134,2140],{"_key":955,"_type":856,"children":2135,"markDefs":2139,"style":885},[2136],{"_key":2101,"_type":860,"marks":2137,"text":2138},[],"If an employee has worked for your business for 5 years or more and leaves under the right circumstances, you likely owe them a Long Service Payment (LSP) — and since May 2025, that obligation costs employers meaningfully more than it used to.",[],{"_key":2106,"_type":856,"children":2141,"markDefs":2145,"style":885},[2142],{"_key":2109,"_type":860,"marks":2143,"text":2144},[],"This guide covers exactly who qualifies, how the payment is calculated, and what the abolition of MPF offsetting actually changed.",[],"2026-08-22T00:00:00.000Z",{"_type":139,"metaDescription":2148,"metaTitle":2095,"socialShareImageUrl":2149},"Learn how Long Service Payment (LSP) works in Hong Kong, including qualification criteria, post-MPF abolition calculations, and tax rules.",{"_type":144,"alternativeText":2095,"height":145,"url":2096,"width":147},"long-service-payment-hong-kong",[2152,2159,2165,2171,2177],{"_key":955,"_type":856,"children":2153,"level":1028,"listItem":2157,"markDefs":2158,"style":885},[2154],{"_key":2101,"_type":860,"marks":2155,"text":2156},[],"Labour Department, HKSAR. \"Long Service Payment and Severance Payment.\" labour.gov.hk","number",[],{"_key":2106,"_type":856,"children":2160,"level":1028,"listItem":2157,"markDefs":2164,"style":885},[2161],{"_key":2109,"_type":860,"marks":2162,"text":2163},[],"Labour Department, HKSAR. \"A Concise Guide to the Employment Ordinance — Chapter 11: Severance Payment and Long Service Payment.\" labour.gov.hk",[],{"_key":969,"_type":856,"children":2166,"level":1028,"listItem":2157,"markDefs":2170,"style":885},[2167],{"_key":965,"_type":860,"marks":2168,"text":2169},[],"Labour Department, HKSAR. \"Foreign Domestic Helpers — FAQ.\" fdh.labour.gov.hk",[],{"_key":2120,"_type":856,"children":2172,"level":1028,"listItem":2157,"markDefs":2176,"style":885},[2173],{"_key":2123,"_type":860,"marks":2174,"text":2175},[],"Mandatory Provident Fund Schemes Authority. \"Long Service and Severance Payments.\" mpfa.org.hk\u002Fen\u002Fmpf-system\u002Flong-service-and-severance-payments",[],{"_key":981,"_type":856,"children":2178,"level":1028,"listItem":2157,"markDefs":2182,"style":885},[2179],{"_key":977,"_type":860,"marks":2180,"text":2181},[],"Employment Ordinance (Cap. 57), Part VA. elegislation.gov.hk",[],1791455348050]