Introduction to Electronic Filing Service

Brief Introduction

The electronic filing system is an online platform through which employers can report the employment information of local employees under the obligatory system, enroll them as beneficiaries, download the contribution payment advice, apply for designated services, and view the List of Non-Resident Workers Required to Pay Employment Fee as well as the payment record.

Applicable Persons

Scope of Application

Activate the Electronic Filing Service

Employers are required to complete the form “Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System)” and submit together with the required documents* to a service point of the FSS for application.
The application form must be signed by the employer himself/herself, or the employer’s legal representative or a person with statutory authority.
By submitting the application form “Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System)”, it means that the employer knows and agrees to abide and be bound by the terms and conditions of the “Rules of Use for Electronic Filing Service”.
Once the employer has activated the“Electronic Filing Service”, three services will be available 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.
About the time of Electronic Filing Service, please refer to the “Use Schedule of Electronic Filing Service”.
About the instructions on how to operate the Electronic Filing System, please refer to the "Operational Guidelines for Electronic Filing System”.

Log in to System

Account Holder

In general, there are 5 master accounts and 15 sub-accounts.
Set up a master account:
- 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”:
At the time of applying for the Electronic Filing Service, it is required to fill in the master account information* on the form “Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System)”;
If you need to add a master account, it is required to complete and submit the form “Electronic Filing Service (Contributions of the Obligatory System) To Add and Cancel a Master Account ” for application**.
The master account can use the functions of the Electronic Filing System to set up and manage the sub-account(s) on his/her own and to grant the system functions available to the sub-account(s).
Both the master account and the sub-account(s) need to log in to the system using "Macao One Account".

*The documents required for activating the Electronic Filing Service can be found in the Administrative Procedures Guide – Electronic Filing Service (Activate the Service) on the FSS’s website.

**About the documents required to add and cancel a master account holder, please refer to the Administrative Procedures Guide – Electronic Filing Service (To add and cancel a master account holder) section of the FSS’ web page.

Electronic Filing System

Contribution Amount

As stipulated in the Executive Order, with effect from 1 January 2017, the contribution amounts are as follows:

Long-term employee:90 patacas per month (the employer’s portion: 60 patacas; the employee’s portion: 30 patacas);
Casual worker:90 patacas per month for each casual worker who works 15 days or more in the month (the employer’s portion: 60 patacas; the employee’s portion: 30 patacas);
45 patacas per month for each casual worker who works less than 15 days in the month (the employer’s portion: 30 patacas; the employee’s portion: 15 patacas);
In accordance with the provisions of Law 4/2010, the employer can deduct from the employee’s wages the amount of contributions payable by the employee.

Amount of Employment Fee

According to the Executive Order, an employment fee of 200 patacas per month for each non-resident worker is fully paid by the employer.
Employers engaged in processing and manufacturing industries that are subject to the provisions of Article 1 of Decree-Law 11/99/M are entitled to a 50% reduction in the employment fee, i.e., 100 patacas per month for each non-resident worker, and to be fully paid by the employer.
Employers of non-resident domestic workers are exempted from paying the employment fee.

Suspend the Electronic Filing Service

The employer may apply to the FSS to suspend the “Electronic Filing Service” by completing the form "Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System)”.
The use of Electronic Filing System will be suspended from the quarter (long-term employees)/the month (casual workers) that immediately follows the filing of application.
From the quarter that immediately follows the filing of application, the employer may receive the paper Payment Advice of the Contributions of the Obligatory System (Long-Term Employee) and the paper Payment Advice of the 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 following quarter.
In order to avoid late payment, if an employer does not receive the paper Contribution Payment Advice by the middle of the contribution month, he/she must visit a service point of the FSS for enquiries or for the reprint of Contribution Payment Advice in the contribution month. At the same time, if the employer has hired casual workers, he/she needs to fill out a dedicated Contribution Payment Advice himself/herself and visit a service point of the FSS for payment of contributions in the month that immediately follows the casual workers’ working month.