How to go through the formalities

Time Limit

The employment fee for the preceding calendar quarter is paid quarterly in January, April, July and October.

Formalities and Required Documents

The Social Security Fund mails out the Payment Advice of Employment Fee for Non-Resident Workers to employers on a quarterly basis. The contribution payment advice stamped and signed by the employer / legal representative and write the name in BLOCK LETTERS in the “Signer’s Name” field.The employer must bring the dedicated payment advice to pay the employment fee.

Payment Methods

1. Can log in to the following electronic channels through the “Macao One Account”:
   1. "Macao One Account" mobile app or online platform (https://www.mo.gov.mo/home)
   2. "Business & Associations Platform" mobile app or online platform (https://www.ab.gov.mo/home)
2. Electronic channels and counters of designated banks (payment methods);
3. Designated Public Services Centres and Stations under the Municipal Affairs Bureau, with the unmodified dedicated contribution payment advice, pay through the specified method (payment methods);
4. All service points of Social Security Fund (payment methods).

---

Service Locations and Office Hours

1. Social Security Fund, St. Lazarus Parish Field Office
   Address: Rua Eduardo Marques, n.^os 2-6, Macau
   Office hours:
   Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
   Friday: 09:00 – 13:00 , 14:30 – 17:30
2. Macao Government Services Centre (Social Security Affairs)
   Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
   Office hours:
   Monday to Friday: 09:00 – 18:00 (No lunch break)
3. Macao Government Services Centre in Islands (Social Security Affairs)
   Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
   Office hours:
   Monday to Friday: 09:00 – 18:00 (No lunch break)

---

Fees

Amount of employment fee: The employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.

How to calculate the employment fee

1. According to Article 37(3) of the Law for the Employment of Non-Resident Workers , the employment fee shall begin to calculate from the day when a non-resident worker is granted a stay permit or when the stay permit is renewed after the Law came into force.
2. The employment fee is calculated, on a monthly basis, based on the issue date and invalidation or abolishment date of the non-resident worker’s identification document.
   1. When to start calculating the employment fee:
      1. If the issue date falls between the 1st through the 15th day of a certain month, the employment fee will start to calculate from the 1st day of that month;
      2. If the issue date falls between the 16th through the 31st day of a certain month, the employment fee will start to calculate from the 1st day of the following month.
   2. When to stop calculating the employment fee:
      1. If the invalidation or abolishment date falls between the 1st through the 15th day of a certain month, the employment fee will stop to calculate from the 1st day of that month;
      2. If the invalidation or abolishment date falls between the 16th through the 31st day of a certain month, the employment fee will stop to calculate from the 1st day of the following month.

---

Time Required to Approve

On the first working day of the payment month, employers can check the number of non-resident workers that are required to pay employment fee from the Social Security Fund’s website. (Performance pledge)

---

Remarks/Points to Note

1. Even if the employer does not receive a payment advice, he or she is still required to go to Social Security Fund’s St. Lazarus Parish Field Office, Macao Government Services Centre (Social Security Affairs) orMacao Government Services Centre in Islands (Social Security Affairs) during the payment period of the corresponding quarter to request a reprint of the payment advice and pay the employment fee.
2. Employers engaged in processing and manufacturing industries regulated by Article 1 of Decree-Law No. 11/99/M can receive a 50% reduction on the employment fee, i.e., the monthly employment fee for each non-resident worker is 100 patacas, being all paid by the employer.
3. Employers of non-resident domestic workers are exempted from paying employment fee.

---

Related Regulations or Requirements

1. If an employer fails to pay the employment fee on time, he or she will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.
2. If the employment fee and the fine are not paid within the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer must also bear the expenses incurred by the Bureau as a result of tax execution procedure.
3. Failure to pay the employment fee on time may constitute the basis for the abolishment of employment permit.

How to go through the formalities

Procedures and Required Document

The employer should bring the completed application form and the following documents, either in person or through a representative, to a service point of the Social Security Fund:

1. Application for Rectifying the Default Employment Fee (Form FSS/DC-60) (Sample of form completion); (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website);
2. Payment Advice of Employment Fee for Non-Resident Workers.

---

Service Locations and Office Hours

1. Social Security Fund, St. Lazarus Parish Field Office
   Address: Rua Eduardo Marques, n.^os 2-6, Macau
   Office hours:
   Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
   Friday: 09:00 – 13:00 , 14:30 – 17:30
2. Macao Government Services Centre (Social Security Affairs)
   Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
   Office hours:
   Monday to Friday: 09:00 – 18:00 (No lunch break)
3. Macao Government Services Centre in Islands (Social Security Affairs)
   Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
   Office hours:
   Monday to Friday: 09:00 – 18:00 (No lunch break)

---

Fees

Amount of employment fee: The employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.

---

Time Required to Process

After receiving the Application for Rectifying the Default Employment Fee, the Social Security Fund will send a notice of hearing to the employer. Any statement or defense by the employer in respect of the employment fee may be made in writing within 15 days of receiving the notice. If a written defense is not received after the expiration of the said period, the Social Security Fund will make a decision on the fine according to law. The employer will be notified of the decision and the payment arrangements of the outstanding employment fee by mail later.

---

Remarks/Points to Note

1. For failure to pay the employment fee on time, the employer will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.
2. The employment fee can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”) at Social Security Fund’s St. Lazarus Parish Field Office, Macao Government Services Centre (Social Security Affairs) or Macao Government Services Centre in Islands (Social Security Affairs).
3. If the employment fee and the fine are not paid within the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer must also bear the expenses incurred by the Bureau as a result of tax execution procedure.
4. Failure to pay the employment fee on time may constitute the basis for the abolishment of employment permit.

---

Related Specifications or Requirements

After the Social Security Fund approves the application, the employer must pay the outstanding employment fee and the fine within 15 days from the date of notification. If the employment fee and the fine remain unpaid after the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer must also bear the expenses incurred by the Bureau as a result of tax execution procedure.

How to go through the formalities

Time Limit

Time limit for payment: The employment fee for the preceding calendar quarter is paid quarterly in January, April, July and October.

Procedures and Required Documents

1. Employers using the Electronic Filing Service can log in to the Electronic Filing System during the specified period of the payment month to view and download the dedicated payment advice and pay the employment fee through designated channels.
   The master account can log in to the Electronic Filing System from the 1st to the last day of the payment month, using the download function to view the “List of Non-Resident Workers Required to Pay Employment Fee” for the quarter;
2. After confirming that the information is correct, select and download the “Electronic Filing－Payment Advice of Employment Fee for Non-Resident Workers” for the quarter.
3. Please bring the uncorrected Electronic Filing－Payment Advice of Employment Fee for Non-Resident Workers (a payment advice prepared by the Electronic Filing System and the employer is not required to sign and stamp on it) in the payment month and pay through the following methods:
   1. Can log in to the following electronic channels through the “Macao One Account”:
      1. "Macao One Account" mobile app or online platform (https://www.mo.gov.mo/home)
      2. "Business & Associations Platform" mobile app or online platform (https://www.ab.gov.mo/home)
   2. Electronic channels and counters of designated banks, please refer to the Payment Channels and Methods page on the thematic webpage of Electronic Filing Service;
   3. Designated Public Services Centres and Stations under the Municipal Affairs Bureau (payment methods);
   4. All service points of Social Security Fund (payment methods).

---

Service Locations and Office Hours

1. Social Security Fund, St. Lazarus Parish Field Office
   Address: Rua Eduardo Marques, n.^os 2-6, Macau
   Office hours:
   Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
   Friday: 09:00 – 13:00 , 14:30 – 17:30
2. Macao Government Services Centre (Social Security Affairs)
   Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
   Office hours:
   Monday to Friday: 09:00 – 18:00 (No lunch break)
3. Macao Government Services Centre in Islands (Social Security Affairs)
   Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
   Office hours:
   Monday to Friday: 09:00 – 18:00 (No lunch break)

---

Fees

1. According to the Executive Order, the employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.
2. Employers engaged in processing and manufacturing industries regulated by Article 1 of Decree-Law No. 11/99/M can receive a 50% reduction on the employment fee, i.e., the monthly employment fee for each non-resident worker is 100 patacas, being all paid by the employer.
3. Employers of non-resident domestic workers are exempted from paying employment fee.

---

Remarks/Points to Note

1. If there is any modification to the payment advice prepared by the Electronic Filing System, the employer is required to pay the employment fee at a service point of the Social Security Fund.
2. From the 10th day of the month following the payment month, employers who have already paid the employment fee in the payment month can log in to the Electronic Filing System to view and download the “Record of Payment” and the “List of Non-Resident Workers Required to Pay Employment Fee”. All the information will be stored for one year from that date.

---

Required Specifications or Requirements

Pay the employment fee after the expiration of the statutory payment period
If an employer fails to pay the employment fee on time, he or she will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.