The Social Security Fund (FSS) reminds employers that they must make contributions for their casual workers on time.  Late payers are required to pay late payment interest and can be liable to a financial penalty.

In Macao, if employers have employed casual workers (i.e. hire local employees to work for them under term labour contract), they must make contributions for their employees in the month that follows the work month.  For instance, the employee works in February, and so his/her contributions should be made in March.

The Executive Order set out the contributions for casual workers as follows:

For overdue payment of contributions for casual workers, the default contributions must be rectified within 60 days after the statutory payment period, with late payment interest of 3% per month on the amount of overdue contributions.  Where a fraction of a month shall be counted as a full month, and minimum is 50 patacas.  However, if the default contribution is not rectified after 60 days, a minimum financial penalty of 500 patacas up to half of the overdue contributions will be charged on top of the late payment interest.

In addition, if the hired employees have never been enrolled in the Social Security System as beneficiaries, their employer must enrol them at the same time; otherwise, the employer can be liable to a financial penalty of 200 to 1,000 patacas for each employee affected by his/her infractions. 

For more information about the contribution payment for casual workers, members of the public may call 2853 2850 during office hours or visit the FSS website at www.fss.gov.mo/en/social/social-mandatory.