Frequently Asked Questions

Employers can now use the Electronic Filing System to report the employment information of employees who belong to the Obligatory System, enroll their local employees as beneficiaries, view and download the Contribution Payment Advice and the Local Employee List, view their staff’s employment information, the Record of Payment and the Payment List of Local Employees, apply for a Certificate of Employer's Contribution. If a non-resident worker is hired, the applicant may also view and download the Record of Payment, and the List of Non-Resident Workers required to Pay Employment Fee.

Employers who have completed a valid employer registration can apply for the Electronic Filing Service. To apply for the service, the employer, the employer’s legal representative or authorized person can fill in the form “Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System)”, and submit the completed form, together with the documents required for the employer’s industry category to a service point of the FSS.
If an employer has once successfully reported the employee’s employment information through the "Business & Associations Platform", the Social Security Fund’s Electronic Filing Service will be activated at the same time.

No. For employers who have been approved to use the Electronic Filing Service, three services will be provided for them at the same time - Contributions of the Obligatory System (Long-term Employee), Contributions of the Obligatory System (Casual Worker) and Employment Fee for Non-resident Workers.

No. For employers who have been approved to use the Electronic Filing Service, three services will be provided for them at the same time - Contributions of the Obligatory System (Long-term Employee), Contributions of the Obligatory System (Casual Worker) and Employment Fee for Non-resident Workers.

Yes.

Within the specified period, employers using the Electronic Filing Service can download from the System the Contribution Payment Advice and the Local Employee List. The Social Security Fund no longer mails the paper Contribution Payment Advice separately.

Members of the public can check the above documents from the Social Security Fund’s website, the Electronic Filing Service’s thematic web page or in the Electronic Filing System.

The Social Security Fund will notify the employer of the time of the first use of Electronic Filing System by mail. Under normal circumstances, employers with long-term employees and non-resident workers may start to use the System as early as one month before the contribution month that immediately follows the submission of application. As for employers with casual employees, they may start to use the System as early as the month that immediately follows the submission of application.

- Log in with the entity account of “Macao One Account”: After entering the Electronic Filing System with the Staff Login Number (Administrator), you may set up a master account using the account management function. The master account holder must log in to the System with the account name and password of his/her Staff Login Number.
- Log in with the individual account of “Macao One Account”: Employers, who are commercial entrepreneur-natural person, freelance and specialized professional (e.g. doctor, lawyer) or start a business as an individual (e.g. market stall tenant), can assign a master account holder to log in to the System with the account name and password of “the individual account of Macao One Account”.

It is free to apply for the use of “Macao One Account”.

Under normal circumstances, the employer him/herself, the employer’s legal representative or the authorized person is the master account holder of the company. The master account can use the System’s function to add sub-account(s) on his/her own and allow the relevant personnel to assist with the processing of the employees’ contribution data.

Under normal circumstances, there are 5 master accounts. In addition, the master account holder can use a function of the Electronic Filing System to add up to 15 sub-account holders by him/herself, to use the Electronic Filing System.

Both the master account and the sub-account need to log in to the System with "Macao One Account".

You may refer to the instructions on the website of “Macao One Account” to reset the account name and password. For details, please refer to:
Entity account of “Macao One Account”:
https://entity-account.gov.mo/zh-hant/login-help/
Individual account of “Macao One Account”:
https://account.gov.mo/zh-hant/help/.

• Log in with the entity account of “Macao One Account”:
After entering the Electronic Filing System with the Staff Login Number (Administrator), a master account can be set up using the account management function.
• Log in with the individual account of “Macao One Account”:
To add and cancel a master account holder, you may fill in the form “Electronic Filing Service (Contributions of the Obligatory System) To Add and Cancel a Master Account” and submit the completed form, together with a photocopy of the front and back of the new master account holder's ID card/a photocopy of his/her passport* to the FSS for applying to add and cancel a master account.(*The information submitted must be consistent with the information for applying the individual account of “Macao One Account”)

Employers who have local long-term employees can go through the formalities for reporting the employment information of long-term employees from the first day of the employee’s work quarter to the last day of the contribution month.

From the first day of the employee’s work month to the last day of the following month, employers who have local casual workers can report the number of working days of their casual workers.

If an employer has hired a non-resident worker, the Social Security Fund will levy the employment fee from the employer based on information about non-resident workers, which is provided by the relevant department. Employers are not required to report to the Social Security Fund the employment information about their non-resident workers.

Users can log in to the Electronic Filing System during the relevant reporting period and report the long-term employees’ employment information or the casual workers’ number of working days using the “Reporting Function”.After completing the data input of the staff’s employment information, the master account needs to “submit” the employee data to the Social Security Fund within the reporting period.

If the local long-term employees have no change during the quarter, the Contribution Payment Advice can be downloaded directly on the first day of the contribution month.

The employer can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been checked by the employee. After this step, the formalities of beneficiary enrollment can be considered complete.

If the employer fails to complete the reporting procedures through the System within the reporting period, he/she can come to a service point of the Social Security Fund in the contribution month, fill out the paper Contribution Payment Advice and the Declaration Form for Staff Change of Local Employees in order to complete the reporting and payment procedures.

Since the master account is either the employer him/herself, his/her legal representative or the authorized person, the master account’s use of the account password of “Macao One Account” produces the same effect as the user’s signature.

If errors are found after “submitting” the information, the master account can send “Withdraw the Submitted Data about Long-term Employees/Casual Workers” through the “Function for Receiving Messages and Sending Attachments” during the reporting period, and the employer must “submit” the information to the Social Security Fund again after modifying the information.

Users can apply for a Certificate of Employer's Contribution through the electronic filing system.

You can choose whether to enter the subject (purpose of application) according to your needs, then enter the contact phone number and select the location to pick up the certificate to apply for a Certificate of Employer's Contribution.

The Certificate of Employer's Contribution can be picked up at the designated location after three working days following the date of application. To pick up the certificate, the recipient must bring along the identification document, company chop and receipt (For online application, please print it online first after the application is completed) and pay the stamp duty at the same time.

1) If the master account “submits” the employee data during the employee's work quarter, the data can be viewed and downloaded from the first day of the contribution month to the last day of the month;
2) If the master account “submits” the employee data between the first day of the contribution month and the second last working day of the month, the data can be viewed and downloaded from the day that immediately follows the submission of data to the last day of the month.

1) If the master account "submits" the employee data during the employee's work month, the information can be viewed and downloaded from the first day of the contribution month to the last day of the month;
2) If the master account "submits" the employee data between the first day of the contribution month and the second last working day of the month, the information can be viewed and downloaded from the day that immediately follows the submission of employee data to the last day of the month.

Employers can view and download the information from the first day of the payment month to the last day of the month.

The employer may file a written request for correction of the submitted data about the employees and submit the request together with the required documents to the Social Security Fund in the contribution month.

For employers using the Electronic Filing Service, in addition to the service points of Social Security Fund, "Macao One Account" mobile app / online platform, designated Public Services Centres and Stations under the Municipal Affairs Bureau*, payment counter of designated banks*, they can also make their payment through electronic payment channels such as the AutoPay, online banking*, and ATMs of Jetco Network*.
* Applies to employers in the following situations:
(1) Long-term employee:
 - The master account downloaded on the first day of the contribution month the Contribution Payment Advice of local long-term employees who “had no change” during the quarter;
 - The master account “submitted” the employee data during the long-term employee’s work quarter;
(2) Fixed-term labour contract (Casual workers):
 - The master account “submitted” the employee data between the first day of the casual worker’s work month and the third day of the month that immediately follows.

Contributions of the Obligatory System (Long-term Employee) and Employment Fee for Non-resident Workers: Pay on a quarterly basis. The contributions of long-term employees and employment fee for non-resident workers for the preceding quarter are paid in January, April, July and October;
Contributions of the Obligatory System (Casual Worker): Contributions of the casual workers should be paid in the month that immediately follows the casual worker’s working month.

Employers who complete their payment in the contribution month will be able to view or download from the System information such as the Record of Payment and Payment List of Local Employees, from the 10th day of the month that immediately follows the contribution month, and all the information will be kept in the System for one year starting from that date.

If an employer wants to make his/her payment via the bank’s autopay service, he/she may bring either the Electronic Filing-Contribution/Employment Fee Payment Advice or the approval letter for using the Electronic Filing Service, and the bank account information to the designated bank for applying for the autopay service.
For those who have successfully applied for the service before the contribution month, they can make their payment via autopay in the contribution month that immediately follows. If the application is made in the contribution month, the applicant can only start to use the autopay service in the next contribution month.

Yes. It should be noted that if there is staff change during the quarter, the master account must report and "submit" the employee data within the specified reporting period, before the payment can be debited, by the bank’s autopay, on the last working day of the contribution month. If there is no staff change during the quarter, there is no need to "submit" again to confirm the employment situation of employees, and the contribution payment advice can be downloaded directly on the first day of the contribution month.

There is no charge for this.

Yes.

Yes.

For accounts that have successfully applied for the autopay service before the contribution month, the money will be debited by the relevant bank from the account on the last working day of the contribution month.

When the debit account balance is insufficient or the debit account is a stagnant account, there may be a case of unsuccessful deduction. It is recommended that employers should regularly monitor the status of the debit account so as not to be penalized for late payment.

If an employer is unable to make his/her payment by autopay, the Social Security Fund will notify the employer in writing in the month that immediately follows the contribution month. The employer should come to a service point of the Social Security Fund as soon as possible to make the payment and pay the late payment interest. The employer may also be subject to a fine.

Employers can log in to the System in the contribution month, download and print the Electronic Filing–Contribution/Employment Fee Payment Advice and make their payment over the counter of designated banks in Macao.

After an employer makes his/her payment over the counter, the bank will give the customer a payment stub for the Electronic Filing–Contribution Payment Advice. The employer can keep the document by him/herself.

There is no charge for this.

The employer must open an account with a designated bank and register for online banking with the bank.

There is no charge for this.

Employer can log in to the System in the contribution month, view and confirm the information on Electronic Filing – Contribution/Employment Fee Payment Advice. Then log in to the online banking service provided by the designated bank, go to the function page “Bill Payment” and select “Social Security Fund”. Then, enter the “Payer Number” and the “Payment Advice Number” of the corresponding Payment Advice. After checking the amount payable and Payment Advice correct, enter the transaction password and confirm to send the data. "Payment Advice Number" can be looked up from the following website: https://eservice.fss.gov.mo/Employer/cpa/Index?culture=en.
Note: The payment page, operating procedures and details of each bank’s online banking may vary. For details, please check with the bank that you applied for the service.

Yes.

Employers can make their payment at any time of the contribution month through "Macao One Account" or online banking of designated banks.
Please note that on the last day of the contribution month, the time for each bank to stop receiving payment may vary, so it is recommended that employers should check the time with the related bank in order to avoid late payment.

After completing the payment procedures in the Macao One Account, employers may view the receipt in "My affair" in the Macao One Account to confirm that the transaction has been completed.

Under normal circumstances, after completing the online payment procedures, a transaction number will be shown on the transaction page to confirm that transaction has been completed. It is recommended that the employer should print the transaction record by him/herself for future reference.

Holder of a bank card issued by a member bank of Jetco Network can make his/her payment via designated banks’ Jetco Network ATMs which are printed with a Jetco logo.

First, you need to select “Bill Payment”, then “Social Security Fund”. Then follow the on-screen prompts to enter information such as the “Payment Advice Number” and ‘Payer Number” printed on the corresponding Payment Advice. After confirming the data correct, the transaction is then completed. (Click here to enter the operating procedures)

There is no charge for this.

Yes.

Under normal circumstances, after completing the payment procedures, a transaction message will be shown on the transaction page to confirm that the transaction has been completed. At the same time, the System will automatically print a transaction receipt to confirm that the transaction has been completed. It is recommended that employers should take a photocopy of the transaction receipt for future reference.

The employer may complete the application form “Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System)” and apply to the FSS for suspension of Electronic Filing Service.

Starting from the calendar quarter that immediately follows the filing of application for suspension of Service, the employer will receive the paper Payment Advice of Contributions of the Obligatory System (Long-Term Employee) and the paper Payment Advice of Employment Fee for Non-Resident Workers mailed by the FSS. For example, if the Service is suspended in March, the employer will receive the paper Contribution Payment Advice mailed by the FSS before the contribution month (i.e. July) of the calendar quarter that immediately follows the filing of application. If the employer does not receive the paper Contribution Payment Advice by the middle of the contribution month, he/she must come to a service point of the FSS for enquiries or reprint of Contribution Payment Advice within the contribution month to avoid being penalized for late payment. At the same time, if the employer has hired a casual worker, he/she is required to fill out a dedicated Contribution Payment Advice by him/herself and come to a service point of the FSS for payment of contributions within the month that immediately follows the casual worker’s work month.

The employer may decide whether to suspend the Electronic Filing Service according to his/her own needs.

Currently, employers can use the online platform or mobile app of "Business & Associations Platform " to report new hires and employment termination for the Salaries Tax of Financial Services Bureau as well as the Obligatory System Contributions of Social Security Fund, and report monthly contribution information of casual workers. If a non-resident worker is hired, employers can also view and download the Payment Advice and the List of Non-Resident Workers Required to Pay Employment Fee. At the same time, relevant payments can be made within the statutory contribution month.

Employers only need to log in to the online platform or mobile app of "Business & Associations Platform" with an "Entity User Account" or "Individual User Account of Macao One Account" to use the relevant services. (Three services: Electronic Filing – Contributions of the Obligatory System (Long-Term Employees), Contributions of the Obligatory System (Casual Workers), and Employment Fee for Non-Resident Workers will be simultaneously activated for employers who have used the "Business & Associations Platform".)

Unnecessary. Employers only need to log in to the online platform or mobile app of "Business & Associations Platform" with an "Entity User Account" or " Individual User Account of Macao One Account " to use the three categories of services: Contributions of the Obligatory System (Long-Term Employees, Casual Workers), and Employment Fee for Non-Resident Workers.

Yes.

Employers who have reported new hires and employment termination on the "Business & Associations Platform" can view and download the Payment Advice information through the platform. The Social Security Fund will no longer mail out separate paper Payment Advice.

The above document information can be accessed through the Social Security Fund’s “Report Employee’s Employment Information Electronically and Make Payments” web page.

- Log in using the Entity User Account of Macao One Account: Click "Entity" in the login screen of the online platform or mobile app of "Business & Associations Platform", enter the Entity Number, and log in with the account name and password of "Macao One Account’s Entity User Account - Staff Login Number".
- Log in using the Individual User Account of Macao One Account: A commercial entrepreneur – natural person, freelance and specialized professional (e.g. doctor, lawyer) or an employer who starts a business with the identity of an individual (e.g. market stall lessee) can click "Individual" in the login screen of the online platform or mobile app of "Business & Associations Platform", and log in with the account name and password of "Individual User Account of Macao One Account".

It is free to apply and use.

You can refer to the instructions on the website of "Macao One Account" to reset them. For details, please refer to:
Entity User Account of Macao One Account: https://entity-account.gov.mo/corp-entity-web/help?lang=en;
Individual User Account of Macao One Account: https://account.gov.mo/account/index.html?lang=en#/help.

Log in to the system of Macao One Account (website: https://entity-account.gov.mo/) with the Entity User Account - Staff Login Number (administrator), then click on "List of Government Services" and select "Business & Associations Platform - Report New Hires", "Business & Associations Platform - Report Employment Termination", "Report Monthly Contribution Information of Casual Workers", ("Business & Associations Platform - Employees of trading companies / Corporate employees") respectively, and configure in the group a Staff Login Number with permission to use the service. After completing the configurations, the authorized personnel can use the related services on the "Business & Associations Platform".
Please refer to "Guidelines on Setting Permissions for Social Security Fund’s Services on Business & Associations Platform".

Employers who have local long-term employees can go through the formalities for reporting the employment information of long-term employees from the first day of the employee’s work quarter to the last day of the contribution month.

From the first day of the employee’s work month to the last day of the following month, employers who have local casual workers can report the number of working days of their casual workers.

If an employer has hired a non-resident worker, the Social Security Fund will collect employment fee from the employer based on the information provided by relevant departments about the non-resident workers. Employers are not required to report to the Social Security Fund the employment information of non-resident workers.

Users can select "Report New Hires and Employment Termination" from the online platform or mobile app of "Business & Associations Platform" to report staff changes.
(If the relevant employee is a casual worker, after reporting the employment start date, the number of working days of the casual worker must be reported in the "Report Monthly Contribution Information of Casual Workers" at the same time.)

If there is no staff change for local long-term employees during the quarter, you can directly download the Payment Advice from the online platform or mobile app of "Business & Associations Platform" on the first day of the contribution month and make the payment.

The employer should report the relevant employee as new hire through the electronic service platform of the "Business & Associations Platform". The employer only needs to fill in information about the relevant employee on the platform to enroll the beneficiary.

If an employer has not completed the reporting procedures through the system, he or she can go to a service point of the Social Security Fund within the contribution month, fill in the Contribution Payment Advice and Declaration Form for Staff Change of Local Employees in paper form, in order to go through the reporting and payment procedures for the Social Security Fund.

You need to write to the Social Security Fund for correction.

Unnecessary. After the employer submits the employee contribution information to the "Business & Associations Platform", he or she can view and download from the first day of the contribution month, the Contribution Payment Advice from the online platform or mobile app of the "Business & Associations Platform" as well as the Electronic Filing System of Social Security Fund.

Employers who complete the reporting procedures of employee’s employment information through the electronic service platform of "Business & Associations Platform" are equivalent to reporting for the Salaries Tax of Financial Services Bureau as well as the Obligatory System Contributions to the Social Security Fund.

1) If a master account "submits" the information during the employee's work quarter, the information can be viewed and downloaded between the first day of the contribution month and the last day of the month;
2) If a master account "submits" the information during the period from the first day of the contribution month to the last day of the month, the information can be viewed and downloaded from the submission date of information to the last day of the month.

1) If a master account "submits" the information during the employee’s work month, the information can be viewed and downloaded between the first day of the contribution month and the last day of the month;
2) If a master account "submits" the information during the period from the first day of the contribution month to the last day of the month, the information can be viewed and downloaded from the submission date of information to the last day of the month.

Employers can view and download the information from the first day of the payment month to the last day of the month.

Click "View Social Security Fund’s Contribution Payment Advice Information" under "Staff" on the home page of the "Business & Associations Platform", select the establishment, contribution type, quarter/month, and then you can view and download the relevant Contribution Payment Advice.

If the information "submitted" on the "Business & Associations Platform" is incorrect, you must submit a written form with the required documents to the Social Security Fund for correction.

Employers reporting the employee’s employment information on the "Business & Associations Platform" can use the mobile app/online platform of the "Business & Associations Platform" and the "Macao One Account", online banking*, automatic payment, ATMs of JETCO Network*, designated Public Services Centres and Stations under the Municipal Affairs Bureau*, payment counter of designated banks*, and service points of the Social Security Fund.
* Applicable to employers in the following situations:
(1) Long-term employees:
 - The “No Staff Change” Payment Advice for local long-term employees during the quarter downloaded on the first day of the contribution month;
 - The master account “submits” information within the work quarter of long-term employees;
(2) Fixed-term labour contract (casual workers):
 - The master account “submits” information during the period from the first day of the casual worker’s work month to the third day of the following month.

Contributions of the Obligatory System (long-term employees), employment fee for non-resident workers: contributions for long-term employees, and employment fee for non-resident workers for the preceding quarter, are paid quarterly, in January, April, July and October; Contributions of the Obligatory System (casual workers): contributions for casual workers are paid within the month that immediately follows the employee’s work month.

Starting from the 10th day of the month following the contribution month, employers who have completed the payment within the contribution month can view or download the Record of Payment and the Payment List of Local Employees. The relevant information will be kept in the system for one year from that date.

● "Business & Associations Platform"
1) Employers can log in to the mobile app/online platform of "Business & Associations Platform" within the contribution month;
2) Select Services, click on Departments, find "Social Security Fund", and click on "Make the Social Security Fund’s Payments (Contributions of the Obligatory System/Employment Fee for Non-Resident Workers) ";
3) Select the designated Employer Registration Number;
4) After verifying that the information is correct, you can use the GovPay’s electronic payment tools, and credit cards to make the payment.
● "Macao One Account"
1) Employers can log in to the mobile app/online platform of “Macao One Account” within the contribution month;
2) Select Services, click on Departments, find "Social Security Fund", click "Payment", and then click "Contributions of the Obligatory System and Employment Fee for Non-Resident Workers”;
3) Enter the Social Security Fund’s Employer Registration Number and click on the payment that has to be made;
4) After verifying that the information is correct, you can use the GovPay’s electronic payment tools, and credit cards to make the payment.

If the employer intends to pay by bank’s automatic payment, he or she can bring the Electronic Filing – Contribution/Payment Advice and bank account information to the designated bank to apply.
If the employer has successfully applied before the contribution month, the payment can be made by automatic payment in the contribution month that immediately follows. If the application is made within the contribution month, the automatic payment can only start in the next contribution month.

Yes. It should be noted that if there is staff change during the quarter, the employee’s employment information must be reported and "submitted" within the designated reporting period before payment can be deducted by automatic payment on the last working day of the contribution month. If there is no staff change during the quarter, there is no need to "submit" again to confirm the employee's employment situation. You can directly download the Contribution Payment Advice on the first day of the contribution month.

No handling fee will be charged.

Can.

Can.

For accounts that have successfully applied for the automatic payment before the contribution month, the funds will be deducted by the relevant bank on the last working day of the contribution month that immediately follows.

When the debit account has insufficient balance or is inactive, the payment may not be deducted smoothly. It is recommended to pay attention to the status of the debit account regularly to avoid being fined for late payment.

If the employer fails to successfully make the payment through automatic payment, the Social Security Fund will notify the employer in writing in the month that immediately follows the contribution month. Employers should make the payment at a service point of the Social Security Fund as soon as possible, and they will be required to pay a late payment interest and may be fined.

Employers can log in to the "Business & Associations Platform" during the contribution month, download and print the Contribution Payment Advice on their own by clicking "View Social Security Fund’s Contribution Payment Advice Information", and make the payment over the counter of a designated bank in Macao.

After payment is made over the bank counter, the bank will return the lower portion of the Electronic Filing – Contribution Payment Advice to the customer, and the employer can keep relevant documents themselves.

No handling fee will be charged.

Employers must open a bank account with a designated bank, and has already activated online banking services with the bank.

No handling fee will be charged.

Employers can log in to "Business & Associations Platform" within the contribution month, and on the home page of the platform, click "View Social Security Fund’s Contribution Payment Advice Information" under “Staff” to check and confirm that the payment information is correct, and can check the relevant Payer Number and Payment Advice Number.
Then log in to the online banking service provided by the designated bank, go to the payment function page, find "Social Security Fund", click on it and enter the "Payer Number" and the "Payment Advice Number" of the corresponding Payment Advice. After verifying that the amount to be paid and the Payment Advice are correct, enter the transaction password and confirm sending.
In addition, the "Payment Advice Number" can also be looked up from the website:
https://eservice.fss.gov.mo/Employer/cpa/Index?culture=en
NOTE: The payment page, operation steps and details of each bank's online banking are different. For details, please contact the bank that you applied for the service.

Can.

Employers can make payments at any time during the contribution month through the Business & Associations Platform/Macao One Account/online banking of designated bank. Please note that on the last day of the contribution month, each bank has different deadlines for payment. It is recommended to confirm with the relevant bank for the payment deadline to avoid making late payment.

After completing the payment procedures through the Business & Associations Platform/Macao One Account, you can check the receipt in "e-Affairs" of the Business & Associations Platform, or "My e-Affairs" of the Macao One Account to confirm that the transaction has been completed.

Under normal circumstances, after completing the online payment procedures, the bank will display the transaction serial number on the transaction page to confirm that the transaction has been completed. It is recommended that employers print the transaction records themselves for future reference.

If you hold a bank card issued by a member bank of the JETCO network, you can pay at an ATM of a designated bank in Macao with the JETCO logo.

When operating, first select "Payment", then click "Social Security Fund", and then follow the on-screen prompts and enter the "Payment Advice Number" and "Payer Number" printed on the corresponding Payment Advice. After confirming that the information is correct, the transaction is said to be completed. (Click here to enter the operating procedures)

No handling fee will be charged.

Can.

Under normal circumstances, after completing the payment procedure, the transaction message will be displayed on the transaction page to confirm that the transaction has been completed. At the same time, the system will automatically print a transaction receipt to confirm that the transaction has been completed. It is recommended that employers make photocopies of transaction receipts themselves for future reference.