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                                                              Can my employer use my MPF accrued benefits to offset my Long Service Payment (LSP) / Severance Payment (SP)?

                                                              Yes. If your employer has already paid the LSP / SP in accordance with the Employment Ordinance to you, they can apply for offsetting the amount of LSP / SP payment from your MPF accrued benefits derived from the portions made by your employer. The amount offset from your MPF account in any case should not be more than the amount of LSP / SP paid by the employer. If your accrued benefits derived from the portions made by your employer exceed the amount of LSP / SP, the remaining balance must be retained in your MPF account.

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