After 1/5/2025, post-abolition of MPF offsetting is nessary to adopted in LSP assessment.
Listed Company B1
Numbers of employee: 1-9
After 1/5/2025, post-abolition of MPF offsetting is nessary to adopted in LSP assessment.
HKD$ 3,600
According to "Financial Reporting Alert 44," a catch-up adjustment in profit or loss is necessary for calculating the Long Service Payment (LSP) both before and after the abolition of MPF offsetting. The need for the pre-abolition calculation can depend on the auditor's advice, so it's advisable to consult with your auditor regarding their specific requirements.
HKD$ 6,480
Listed Company B2
Numbers of employee: 10-19
After 1/5/2025, post-abolition of MPF offsetting is nessary to adopted in LSP assessment.
HKD$ 7,000
According to "Financial Reporting Alert 44," a catch-up adjustment in profit or loss is necessary for calculating the Long Service Payment (LSP) both before and after the abolition of MPF offsetting. The need for the pre-abolition calculation can depend on the auditor's advice, so it's advisable to consult with your auditor regarding their specific requirements.
HKD$ 12,600
Listed Company B3
Numbers of employee: 20-49
After 1/5/2025, post-abolition of MPF offsetting is nessary to adopted in LSP assessment.
HKD$ 10,200
According to "Financial Reporting Alert 44," a catch-up adjustment in profit or loss is necessary for calculating the Long Service Payment (LSP) both before and after the abolition of MPF offsetting. The need for the pre-abolition calculation can depend on the auditor's advice, so it's advisable to consult with your auditor regarding their specific requirements.
HKD$ 18,360
Listed Company B4
Numbers of employee: 50-99
After 1/5/2025, post-abolition of MPF offsetting is nessary to adopted in LSP assessment.
HKD$ 13,600
According to "Financial Reporting Alert 44," a catch-up adjustment in profit or loss is necessary for calculating the Long Service Payment (LSP) both before and after the abolition of MPF offsetting. The need for the pre-abolition calculation can depend on the auditor's advice, so it's advisable to consult with your auditor regarding their specific requirements.
HKD$ 24,480
Listed Company B5
Numbers of employee: 100-299
After 1/5/2025, post-abolition of MPF offsetting is nessary to adopted in LSP assessment.
HKD$ 19,600
According to "Financial Reporting Alert 44," a catch-up adjustment in profit or loss is necessary for calculating the Long Service Payment (LSP) both before and after the abolition of MPF offsetting. The need for the pre-abolition calculation can depend on the auditor's advice, so it's advisable to consult with your auditor regarding their specific requirements.
HKD$ 35,280
Listed Company B6
Numbers of employee: 300+
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