■有基層市民支持政府取消強積金對沖。 資料圖片【原文】行政會議（Executive Council）6月23日敲定取消強積金對沖（MPF offsetting mechanism）細節，維持1月時提出的原方案，即劃線取消強積金對沖遣散費及長期服務金（staff severance and long-service payments），政府會提供79億元的10年期資助，但勞資雙方都表明難以接受方案。
積金局資料顯示，自2001年至去年，強積金對沖的金額累計達318億港元，部分打工仔的強積金戶口更是沒剩一分一毫，單是2015年便有1,100個強積金戶口被全部沖走（totally drained），情況令人憂慮。
勞方：憂失退保 資方：過橋抽板
取消（abolishing）強積金對沖涉及到僱主的營商成本和僱員的退休保障，對雙方而言都是實實在在的金錢利益，自然希望爭取對自己最有利的方案（favourable arrangement），因此相關議題如沒有政府的大力介入和協調（government mediation），確實難以達成共識。
在沒有強積金的時代，港英政府在1974年及1986年已經在《僱傭條例》加入遣散費和長期服務金兩項保障。然而，在推行強積金的時候，商界不希望增加5%的人力成本（manpower costs），最終以容許用僱主供款來對沖遣散費和長期服務金作為妥協方案（compromise）。
對僱員而言，遣散費和長期服務金是失業保障（unemployment benefits），而強積金則是退休保障（pension），兩者性質不同。現時的強積金本身已較微薄，如果還可以被僱主拿來對沖，僱員的退休保障就會更加不足。
對於僱主而言，對沖機制既然是落實強積金的妥協條件（part of their conditional offer），現在取消有「過橋抽板」之嫌。
冀新班子承擔更多
要解此「死結」（deadlock），最有效的辦法就是政府作出更大的承擔。特首林鄭月娥在競選政綱中，表明會落實取消強積金對沖的建議。新一屆政府（the new administration）應繼續聆聽勞工界和商界的聲音，努力促成勞資雙方求同存異、達成共識。
以政府目前擁有9,000多億的財政儲備（fiscal reserves），完全有能力撥出比79億更多的資源，對取消對沖方案作出優化，一方面減少來自商界的阻力，另方面也讓打工階層盡快得到更多的實惠。
總之，從長遠而言，取消對沖關係到整體勞資關係和促進社會和諧，期待新一屆政府在上屆政府積極努力的基礎上，拿出更大的決心（greater determination），以更多的承擔來盡快促成此事。 （標題及小標題為編輯所加） （摘錄自香港文匯報社評24-6-2017）
In cancelling MPF offsetting, government must mediate well
【譯文】The Executive Council (ExCo) finalised on June 23 the plans to scrap the Mandatory Provident Fund (MPF) offsetting mechanism. The original proposal from January is to be adopted, which means there will be a cut-off date after which employers would no longer be allowed to offset staff severance and long-service payments with their MPF contributions. A ten-year subsidy amounting to HK$7.9 billion would also be provided to assist employers to adapt to the change. Yet, employers and employees alike are not at all impressed by the government's proposal.
According to Mandatory Provident Fund Schemes Authority (MPFA) figures, MPF contributions offset has accumulated to HK$31.8 billion from 2001 to date, while in some cases entire MPF funds were depleted by such withdrawals. 1,100 MPF accounts were totally drained due to offsetting in 2015 alone.
Labour management yet in consensus
Abolishing the offset mechanism will boost employees' retirement protection, but at the same time bring additional costs to employers. It is only natural for both sides to fight for the most favourable arrangement considering what is in their interests. Without government mediation, a consensus could never be reached.
Back in the days when there was no such thing as MPF, the British Hong Kong government already incorporated severance payment and long-service payment into the Employment Ordinance. However when MPF was implemented, the offset mechanism was introduced as a compromise in order to sway the business sector into accepting a five per cent increase in manpower costs.
High hopes on new administration
For employees, severance and long-service payments are unemployment benefits while MPF serves as pension. The current MPF itself is already inadequate in serving its original purpose, and the offset mechanism would only further undermine the pension fund's effectiveness.
As for employers, the mechanism is a part of their conditional offer to accept MPF in the first place, scrapping it now would be a blatant "betrayal" to the business sector.
To break the current deadlock, the most effective way is to increase the government's role. As Chief Executive Carrie Lam had promised to take down the offset mechanism during her election campaign, the new administration should keep listening to the views and recommendations of both the labour sector and the business sector, so as to settle their differences and reach a consensus.
With over HK$900 billion in fiscal reserves, the government is surely capable of directing resources that exceed HK$7.9 billion to optimise the abolishment of the offset mechanism. With more resources committed, there should be less resistance from the business sector and employees could be benefited sooner. In the long run, labour relations and social harmony has been at stake in the abolishment disputes. High hopes are upon the new administration to build on the foundation laid down by their predecessors with greater determination, that the issue could be settled as soon as possible.■Jeffrey Tse [ywc_jeffrey@hotmail.com]
Exercise
1. 妥協
2. 競選政綱
3. 供款
4. 累算權益
5. 讓步
Answers
1.compromise
2.election manifesto
3. contribution
4. accrued benefits
5. concede (v.), concession (n.)