Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 2016 erstellt
Beschreibung:
Chinese Abstract: 「對沖」是一個具有爭議性的問題。遣散費、長期服務金和強制性公積金計劃，因為設立在不同的時段，難免有些重叠性。它們都含有退休生活保障的元素。除了退休保障功能之外，遣散費實質上是一種失業保險，而長期服務金則是向在職期間因傷殘（disability）而無法繼續工作的僱員提供的補助。假如能引進失業保險和傷殘保險，再加上強制性公積金的存在，遣散費及長期服務金的原來保護僱員的目的，都將能完全滿足。因此，沒有需要讓遣散費或長期服務金繼續存在。如果這兩項計劃都不再存在的話，「對沖」的問題也就自然完全消失了。
English Abstract: The question of “offsetting” is controversial. Because severance pay, long service benefits and the Mandatory Provident Fund (MPF) scheme were all designed and implemented at different times, it is hard for them to each avoid some overlap. They are all elements of retirement protection. Aside from being a form of retirement protection, severance pay is actually a form of unemployment insurance, while long service pay is a form of subsidy for those that might suffer a disability during their working lives and become unable to work. If it is possible to introduce unemployment protection and disability protection, combed with the existence of the MPF, then the aims of severance pay and long service pay will have been fulfilled. As such, severance pay and long service pay become unnecessary. Removing these will also make the question of “offsetting” disappear