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Non-mandatory Central
Provident Fund System

Special Allocation from Budget Surplus

1. Subject to the budget implementation of the past fiscal years, an account owner, who is still alive on 1 January of the calendar year of the publication of the Executive Order relating to the special allocation amount and simultaneously satisfied all the requirements below in the preceding calendar year, will be entitled to the special allocation from budget surplus that will be paid into his/her government-managed sub-account:
1) He/she was a permanent resident of the Macao SAR;
2) He/she attained 22 years of age;
3) He/she stayed in the Macao SAR for at least 183 days.

2. The period during which the account owner was outside the Macao SAR in the related calendar year due to the following reasons can also be considered as the time staying in the Macao SAR, but the account owner is required to supply sufficient evidence:
1) He/she attended higher education courses recognized by the local competent authority;
2) He/she was hospitalized;
3) He/she who has attained 65 years of age and habitually resided in mainland China;
4) He/she who was under 65 years of age, but habitually resided in mainland China due to health reason, in particular, the need for non-hospital nursing, palliative therapy, rehabilitative services or family care;
5) He/she provided work outside the Macao SAR for an employer registered with the Social Security Fund;
6) He/she worked outside the Macao SAR in order to bear the main living expenses of his/her spouse, any degree of lineal consanguinity or affinity who resided in the Macao SAR;
7) He/she performed official duties, performed duties for the Macao SAR or discharged other official duties;
8) For humanitarian or other properly explained reasons, an exception to the above cases may be granted at the discretion of the Chief Executive.

3. The prescription for the account owner to claim his/her entitlement to the allocation of funds is three years, commencing on 31 December of the year of fund allocation.

Year of Fund Allocation Prescription for Claiming the Entitlement to the Allocation of Funds
2010-2015 Expired
2016 Will expire on 31 December 2019
2017 Will expire on 31 December 2020
2018 Will expire on 31 December 2021
2019 Will expire on 31 December 2022