政府會推出配套措施，以協助僱主適應取消使用僱主強制性公積金（強積金）強制性供款的累算權益抵銷僱員的遣散費／長期服務金（長服金）的安排（「對沖」安排），取消「對沖」將不遲於2025年實施。

受聘人須從精算角度提供專業意見，以協助制定相關配套措施的執行細節，包括：

(i) 諮詢相關決策局及部門，進行財務和精算分析及估算（包括長遠遣散費和長服金支出及現金流的估算）；
(ii) 分析用作分擔僱主的遣散費／長服金開支的政府資助的實際使用情況，以調整估算使用情況的精算假設；
(iii) 制定精算計算及進行索賠及／或風險管理分析，以量化因取消「對沖」安排及推行配套措施而引起的僱主／僱員行為變化；並確保程序妥當及可支持基於有關估算及精算結果作出的政策決定；
(iv) 根據(iii)的分析結果，制定方案以制止因推行配套措施而產生的道德風險和濫用情況，並估算有關措施的成效；
(v) 提供精算方面的支援和意見，以確保配套措施財務上的長遠可持續性；及
(vi) 執行上司交辦的其他職責。

The Government will put in place supporting measures to help employers adapt to the abolition of the practice of using accrued benefits attributable to employers’ Mandatory Provident Fund (MPF) mandatory contributions to offset severance payment (SP)/long service payment (LSP) payable to employees (“the offsetting arrangement”), which will take effect no later than 2025.

The appointee will be required to provide professional inputs from the actuarial perspective to facilitate the formulation of the implementation details of the related supporting measures, including:

(i) conducting financial and actuarial analyses and projections (including the long-term projections of SP and LSP expenses and cash flow projections) in consultation with relevant bureaux/ departments;
(ii) conducting analysis on the actual utilisation of the Government subsidy to share out employers’ SP/LSP expenses, and reconciliating with the actuarial assumptions of the utilization projections;
(iii) formulating actuarial calculation and performing claims and/or risk management analyses to quantify any behaviour changes of employers/ employees arising from the abolition of the offsetting arrangement and the implementation of supporting measures; and ensuring the process is robust to support any policy decision based on the projection and actuarial results;
(iv) developing solutions for combatting moral hazard and abuse arising from the implementation of the supporting measures based on the findings at (iii) and analysing the effectiveness of the measures;
(v) providing support and advice in the actuarial aspects of the supporting measures to ensure their long-term financial sustainability; and
(vi) carrying out other duties as assigned by the supervisors.