As of 21 April, about 12,300 employers have not yet paid Social Security System’s obligatory system contributions for their employees for the first quarter of 2024, accounting for about 46% of the total employers who need to pay contributions.  As the payment deadline approaches, the flow of people at the service points increases.  The Social Security Fund (abbreviated to FSS in Macao) calls for employers and residents to make more use of the “Business & Associations Platform” or the “Macao One Account” for making the payments, so as to avoid waiting in line and being restricted by office hours.

Within the month, employers who have no staff change during the quarter, and whose employee data has been submitted via the “Business & Associations Platform” or “Social Security Fund’s Electronic Filing System” within the time limit can pay the obligatory system contributions and the employment fee for non-resident workers through the “Business & Associations Platform”, “Macao One Account”, or pay by electronic means of designated banks.  The payment advice number and the amount payable can be looked up from the FSS’s online platform (https://eservice.fss.gov.mo/Employer/cpa/Index?culture=en).

Beneficiaries of the arbitrary system can also make the payment using the "Macao One Account", or through designated banks’ electronic channels and counters, JETCO network ATMs, and self-service machines with FSS’ contribution label.

According to the law, employers are required to pay a late payment interest and penalties for late payment, and failure to pay employment fee for non-resident workers, if any, on time may constitute the basis for revoking the employment permit.  If a beneficiary of the arbitrary system is late to pay contributions, the overdue contributions cannot be paid unless they are paid within two months of the expiry of the statutory period plus a late payment interest.

The FSS calls for the use of convenient and fast electronic channels for making payments.  If residents need to go to a service point, it is also suggested to use the appointment service and to get a ticket number online.  For relevant information, please visit the FSS’s website at https://www.fss.gov.mo/en/social/social-mandatory, or call 2853 2850 during office hours for enquiries.

Payment of Obligatory System Contributions and Employment Fee for Non-Resident Workers through the "Business & Associations Platform" and "Macao One Account"

Payment of Arbitrary System Contributions through "Macao One Account"