遣散費與長期服務金是香港《僱傭條例》下保障僱員的兩項重要權益，旨在為因特定情況而離職的僱員提供財務支援。對僱主和人力資源管理者而言，準確理解兩者的分別及計算方式，是維持良好勞資關係及確保企業合規的基石。
遣散費是什麼？
遣散費是在僱員因「裁員」或「停工」而被解僱時，由僱主支付的補償。
領取資格
僱員必須按連續性合約受僱不少於 24 個月，並符合以下其中一項條件：
- 因裁員而解僱：僱主結束或準備結束營業、遷址，或對該職位的需求消失或減少。
- 合約期滿不獲續約：固定期限合約期滿後，因裁員原因而未獲續約。
- 遭停工：
- 在任何連續 4 個星期內，不獲分配工作並不獲支付工資的日數超過正常工作日總數的一半；或
- 在連續 26 個星期內，不獲分配工作並不獲支付工資的日數超過正常工作日總數的三分之一。
長期服務金是什麼？
長期服務金是為長期服務的僱員提供的一種離職補償，適用於非因裁員或嚴重過失而被解僱等情況。
領取資格
長期服務金的申領情況
僱員必須按連續性合約受僱不少於 5 年，並符合下列其中一項情況：
- 被解僱（但非因裁員或犯嚴重過失而被即時解僱）。
- 合約期滿不獲續約（固定期限合約）。
- 在職期間死亡（由其遺產代理人申領）。
- 因健康理由辭職：獲註冊醫生或註冊中醫發出證明，證明永久不適合擔任現時工作。
- 因年老辭職：年滿 65 歲或以上。
計算方法與上限（兩者通用）
遣散費與長期服務金的計算公式及上限完全相同。
計算公式
- 月薪僱員：
(最後一個月工資 × 2/3) × 服務年資 (不足一年的服務年期按比例計算)
- 日薪或件薪僱員：
(離職前30天內選取任何18天的工資) × 服務年資
關鍵上限
計算時必須注意以下兩個法定上限：
- 月薪計算基數上限：港幣 $22,500
- 即使月薪為 $30,000，計算時仍需以 $22,500 為基數。
- 即每次服務年資的最高計算額為：$22,500 × 2/3 = $15,000。
- 總賠償額上限：港幣 $390,000
遣散費 vs 長期服務金重點比較表
為免混淆，以下列表清晰比較兩者的主要分別：
| 比較項目 | 遣散費 | 長期服務金 |
|---|---|---|
|
受僱年期要求 |
最少 24 個月 (2年) |
最少 5 年 |
|
主要觸發原因 |
裁員、停工 |
非裁員性質的解僱、退休、死亡、病退 |
|
主動辭職是否適用？ |
不適用 (除非屬變相解僱) |
適用 (僅限65歲以上或健康理由) |
|
計算公式 |
相同 |
相同 |
|
上限 |
相同 ($390,000) |
相同 ($390,000) |
*根據《僱傭條例》，僱員不能同時就同一次離職獲得遣散費和長期服務金。
2025 取消強積金「對沖」安排
取消強積金「對沖」是香港勞工法例的重大變革，直接影響僱主日後支付遣散費和長期服務金的財務安排。
2025年5月1日：「轉制日」的新舊制劃分
政府已訂立 2025年5月1日 為「轉制日」。計算將以當日為界線，劃分為兩部分：
A. 轉制前年資（「舊制」部分）
- 計算方式：維持不變。
- 對沖安排：僱主仍可使用其強積金供款（強制性 + 自願性）的累算權益進行對沖。
- 上限：維持 $390,000。
B. 轉制後年資（「新制」部分）
- 計算方式：維持不變。
- 對沖安排：僱主不可再使用「強制性供款」的累算權益進行對沖。
- 注意：僱主的「自願性供款」累算權益，通常仍可用於對沖（視乎個別計劃條款）。
- 財務影響：僱主需以公司現金，額外支付這部分的遣散費/長期服務金。
政府資助計劃：為協助企業適應，政府已設立為期 25 年的資助計劃，分擔僱主在轉制後初期的部分開支（如首 $50 萬元的遣散費/長期服務金支出）。
讓 M&N 助您無憂過渡新制
參考資料：
強制性公積金計劃管理局：eMPF 平台
https://www.mpfa.org.hk/empf/empf-platform勞工處 – 《僱傭條例》簡明指南：第十一章：遣散費及長期服務金 https://www.labour.gov.hk/tc/public/pdf/wcp/ConciseGuide/11.pdf
勞工處 – 取消強積金「對沖」安排專題網站
https://www.op.labour.gov.hk/tc/index.html
常見問題
遣散費適用於符合法定條件的裁員解僱、因裁員而不續約或停工情況；長期服務金則涉及其他符合法定條件的離職情況。僱員是否合資格，須按受僱年期及相關情況等條件判斷。
僱員不能就同一次離職同時領取遣散費和長期服務金。
計算遣散費或長期服務金時，不足一年的服務年期按比例計算。
轉制日為2025年5月1日。如僱傭期橫跨此日，須按僱員適用的制度核對轉制前後年資的計算及對沖安排。
可先整理受僱日期、終止僱傭日期及原因、工資紀錄、服務年資和相關強積金供款資料，再按勞工處的最新指引核對適用條件及計算。
免責聲明
本文由 M&N 編製，內容僅基於公開發布的資訊及法例條文，旨在提供一般性指引。文內資訊不應被視為法律或其他專業意見。對於因依賴本文內容而採取的任何行動或導致的任何損失，M&N 概不承擔責任。鑑於法例會不時修訂，在處理具體個案時，請務必參閱最新官方條例或尋求獨立專業顧問的意見。
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