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Reporting employee termination

Administration guide for employers

Table of contents

General rules

Report your employees' termination details on time

Whenever an employee ceases employment, employers should report the termination details and pay the last contributions on time. For non-casual employees, the deadline for reporting termination details and paying last contributions is on or before the 10th day of the calendar month following the employee's last day of employment. For example, if an employee's last employment date is 20 January, the reporting of termination details and payment of that employee's last contributions for the period of 1 to 20 January should be completed on or before 10 February.

Reporting methods for terminated employees

When an employee terminates their employment, you need to report the details. There are a few ways you can do this.
 

1. Via the eMPF Web Portal or eMPF Mobile App
You can report employee termination online. Simply log on to the eMPF Web Portal or the eMPF Mobile App. Next, follow the steps shown there.

2. Via paper remittance statements
You can submit your instructions for employee termination via the eMPF Platform. You can do this when you submit your contribution data. You can find the paper remittance statements on the eMPF website's 'Useful forms' page.
Note: eMPF self-service kiosks won't collect paper remittance statements. You should only submit your completed remittance statements via the channels listed on the form.

 

3. Via Business Internet Banking (BIB) MPF Service
You can also report employee termination through the BIB MPF Service. First, go to the 'Prepare Remittance Statement – Add / Amend Termination' page. Next, provide the termination details. You'll need to include:

  • Their last date of employment
  • The termination reason
  • Indication of any long service payment or severance payment to that employee

What if the employee's details are not on the remittance statement yet? You can still report their termination on the same 'Prepare Remittance Statement – Add / Amend Termination' page.

 

4. Via payroll software integration
You can submit remittance statements for contributions, and employee data for enrolment and termination. You can make the submission directly to the eMPF Platform via your payroll software solutions. You'll have to develop your payroll software based on the technical specifications of the eMPF Platform. You'll also have to pass the API Integration Test with the eMPF Platform successfully.

For details, please visit the eMPF Website.

When a casual employee is terminated

You should report the termination details when a casual employee is no longer employed at your company. You can do this via the eMPF Platform. You must do so within 30 days of the employee's termination.

 

You should also pay the last contributions on time. Both you and the employee need to make mandatory contributions. That's even if the casual employee ends their employment within the 10-day permitted period. The last contribution day for that casual employee may vary. The following table shows when the last contribution day will be for casual employees, depending on the scenario.
Scenario Last contribution day
They ceased employment within the permitted period 10th day after the end of the relevant contribution period
They ceased employment after the permitted period

That depends on when your contribution periods end:

  • On or before the permitted period (enrolment deadline): 10th day after the end of the contribution period in which the enrolment deadline falls
  • After the permitted period (enrolment deadline): 10th day after the end of the relevant contribution period

You should report the termination details when a casual employee is no longer employed at your company. You can do this via the eMPF Platform. You must do so within 30 days of the employee's termination.

 

You should also pay the last contributions on time. Both you and the employee need to make mandatory contributions. That's even if the casual employee ends their employment within the 10-day permitted period. The last contribution day for that casual employee may vary. The following table shows when the last contribution day will be for casual employees, depending on the scenario.
Scenario They ceased employment within the permitted period
Last contribution day
 10th day after the end of the relevant contribution period
Scenario They ceased employment after the permitted period
Last contribution day

That depends on when your contribution periods end:

  • On or before the permitted period (enrolment deadline): 10th day after the end of the contribution period in which the enrolment deadline falls
  • After the permitted period (enrolment deadline): 10th day after the end of the relevant contribution period

Long service payment and severance payment (LSP/SP)

MPF legislation allows employers to offset long service payment or severance payment paid to your employees with the relevant accrued MPF benefits derived from employer contributions. Please note that the abolition of MPF offsetting arrangement has been implemented on 1 May 2025 (the transition date). Starting from the transition date, employers can no longer use the accrued benefits of their mandatory contributions under the Mandatory Provident Fund (MPF) System to offset employees' LSP/SP attributable to employees' period of employment on or after the transition date, but can continue to offset employees' LSP/SP attributable to employees' period of employment before the transition date. Accrued benefits derived from employers' voluntary MPF contributions as well as gratuities based on length of service can continue to be used to offset LSP/SP. You may visit the Labour Department's website for information about the abolition of MPF offsetting arrangement.

 

1. Offset sequence of long service payments and severance payments

The member's vested accrued benefits derived from the employer's contributions will be offset according to the default sequence. Employers will be able to make changes to the sequence, if applicable, on the eMPF Platform.

If you're an employer, you can learn more about the offset sequence of long service payments and severance payments on the eMPF Platform.

 

2. Ways to apply for the refund of long service payment and severance payment
You can ask for a refund of accrued benefits attributed to employer's contributions. This is to offset any long service payment and severance payment that you've already paid to an employee.

There are 2 ways you can make your request.

  • Log on and submit it via the eMPF Web Portal or the eMPF Mobile App.
    You can find the user guides on the eMPF website.
  • Complete and submit 'Notice of Termination for Long Service Payment/Severance Payment (LSP/SP) Offset Request' form – you can find it in the eMPF Form Centre.

Important information 

The information contained here is for reference only and will be updated without notice. The provisions of the Mandatory Provident Fund Schemes Ordinance, other applicable legislation / regulations and guidelines or announcements published by the Mandatory Provident Fund Schemes Authority shall prevail with regards to information on the MPF system. If you are in doubt about the meaning or the effect of the contents of this website, you should seek independent professional advice.

Investment involves risks. Past performance is not indicative of future performance. The value of financial instruments, in particular stocks and shares, and any income from such financial instruments, may go down as well as up. For further details including the product features and risks involved, please refer to the MPF Scheme Brochure (PDF) and the Key Scheme Information Document (PDF).

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