(Case 2 )

Mandy started working as a full-time Barista at the Moonlight Caf since 1st February 2015 in Hong Kong with a monthly salary of HK$12,000. She worked 9 hours per day, 6 days a week with her paid rest day on every Monday. According to her employment contract, she entitled a commission of 5% of net profit every month plus HK$5,000 quarterly bonus.

She received a written notice of termination from the Moonlight Caf on 20th November 2020 due to the discontinuity of business. Her last working day is 19th December 2020, however, she only took 2 days annual leave accumulated in year 2019.

a) Explain the annual leave entitlement of Mandy and calculate the outstanding annual leave and the corresponding payment for Mandy.

b) Explain whether Mandy is qualified for severance payment or long service payment and calculate the corresponding payment, if any.

c) Calculate the contribution of Mandatory Provident Fund for Moonlight Caf and Mandy in December 2020.

Net Profit of Moonlight Caf in 4th Quarter of the year 2020 October 2020 HK$250,530 November 2020 HK$183,480 December 2020 HK$80,230