Frequently Asked Questions

Show all

Electronic Filing System and How to Apply for the Service

1. What services of the Electronic Filing System are available to the employers?

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.

2. Who can use the Electronic Filing Service and how to apply for the service?

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.

3. If an employer has hired local long-term employees, causal workers and non-resident workers, does he/she need to apply separately for the service?

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.

4. Can employers only apply for the use of Electronic Filing－Employment Fee for Non-resident Workers while they continue to use paper form in reporting employee data for their long-term employees and casual workers?

5. If an employer only has non-resident workers but not local employees, can he/she apply for the Electronic Filing Service?

Yes.

6. Will I receive paper Contribution Payment Advice and other information mailed by the Social Security Fund after I start to use the Electronic Filing Service?

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.

7. How can I check the “Rules of Use for Electronic Filing Service” and “Operational Guidelines for Electronic Filing System”?

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.

8. When can I start using the Electronic Filing System after submitting the application?

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.

1. How can I log in to the Electronic Filing System after being approved to use the Service?

- 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”.

2. Do I need to pay for using "Macao One Account"?

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

3. Who can become the master account holder and the sub-account holder?

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.

4. How many people in the business can use the system?

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.

5. Does the sub-account holder need to log in to the System with "Macao One Account"?

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

6. What should be done if the user forgets the account name and password of “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/.

7. How to add and cancel 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”:
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”)

Reporting Time and Reporting Method

1. When is the time (reporting period) for reporting the employment start and end dates of local long-term employees?

Employers with local long-term employees can report the employment information of long-term employees from the first day of the employee's work quarter to the second last working day of the contribution month that immediately follows.

2. When is the time (reporting period) for reporting the local casual workers’ number of working days?

Employers with local casual workers can report, from the first day of the employee’s work month to the second last working day of the following month, the number of working days of casual workers.

3. If an employer has hired a non-resident worker, does he/she need to report this to the Social Security Fund?

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.

4. If a company has staff change of long-term employees during the quarter or if it has hired a casual worker in the month, how should the company complete the reporting procedures?

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.

5. If there is no change of long-term employees during the quarter, does the company still need to report the employee data?

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.

6. If an employer has hired an employee who has never enrolled as a beneficiary of the Social Security Fund, how should the employer enroll him/her as a beneficiary?

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.

7. What should I do if I have not completed the reporting procedures within the reporting period?

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.

8. Why can only the master account possess the function for “submitting” the data? How can the “master account” submit the employee data on behalf of the company?

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.

9. If errors are found after “submitting” the information, how should I correct the submitted data?

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.

Service Application

1. What services can I handle through the electronic filing system?

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

2. How can I 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.

3. When can I pick up the Certificate of Employer's Contribution? What documents do I need to bring to pick up the certificate?

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.

View and Download Contribution Payment Advice

1. When can employers view and download the Electronic Filing－Payment Advice of Contributions of the Obligatory System (Long-term Employees) and the Local Employee List from the System?

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.

2. When can employers view and download the Electronic Filing－Payment Advice of Contributions of the Obligatory System (Casual Workers) and the Local Employee List from the System?

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.

3. When can employers view and download the Electronic Filing－Payment Advice of Employment Fee for Non-resident Workers and the List of Non-resident Workers Required to Pay Employment Fee from the System?

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

4. When I was downloading the Electronic Filing－Contribution Payment Advice and the Local Employee List, I found that the submitted data was incorrect, what can I do?

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.

Payment Method and Payment Time

1. What are the payment channels available to employers using the Electronic Filing Service?

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.

2. When is the deadline for payment of Electronic Filing－Contribution/Employment Fee Payment Advice?

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.

3. How can I check the Record of Payment after I made the payment through various payment channels?

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.

4. How does an employer using Electronic Filing Service apply for the autopay service?

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.

5. If an employer has successfully applied for autopay service before the contribution month, can the payment be made in the contribution month that immediately follows?

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.

6. Do I need to pay a fee for using the bank’s autopay service for making the payment settled by Electronic Filing Service?

There is no charge for this.

7. If I have applied for the autopay service, can I use my personal bank account to pay for my company’s payment settled by Electronic Filing Service?

Yes.

8. If I have applied for the autopay service, can I use the company’s bank account to pay for my company’s payment settled by Electronic Filing Service?

Yes.

9. If I use the autopay service, when will my account be debited the relevant amount of payment?

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.

10. Are there any cases of unsuccessful deduction when using the autopay service?

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.

11. Will I receive a notice from the Social Security Fund in the event of unsuccessful deduction?

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.

12. How can an employer pay the Electronic Filing－Contributions of the Obligatory System and the Employment Fee for Non-resident Workers over a bank counter?

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.

13. If an employer makes his/her payment over a bank counter, will he/she receive a payment receipt from the bank?

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.

14. If I make the payment over a bank counter, do I need to pay a fee for making the payment settled by Electronic Filing Service?

There is no charge for this.

15. How can an employer pay the amount settled by Electronic Filing Service using online banking?

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

16. Do I need to pay a fee for using online banking for making the payment settled by Electronic Filing Service?

There is no charge for this.

17. What is the procedure for using online banking to make the payment settled by Electronic Filing Service?

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.

18. Can I use the same online banking account or "Macao One Account" to pay for a number of companies for the payment settled by Electronic Filing Service?

Yes.

19. Are there time constraints in using "Macao One Account" or online banking to make the payment settled by Electronic Filing Service?

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.

20. If an employer pays through the Macao One Account, how can he/she know from the Macao One Account that the payment has been successfully deducted?

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.

21. How does the employer know from the bank that the payment has been successfully made through online banking?

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.

22. How can an employer make the payment settled by Electronic Filing Service using ATMs of Jetco Network?

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.

23. How does an employer operate the ATM to make the payment settled by Electronic Filing Service?

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)

24. Do I need to pay a fee for using the ATMs for making the payment settled by Electronic Filing Service?

There is no charge for this.

25. Can I use the ATMs of Jetco Network to pay for a number of companies for the payment settled by Electronic Filing Service?

Yes.

26. After making my payment via the ATM, how do I know that the amount of payment has been successfully debited from the account?

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.

Suspension of Electronic Filling Service

1. How to suspend the Electronic Filing Service?

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.

2. After applying to suspend the Electronic Filing Service, when can the employer receive the paper Contribution Payment Advice?

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.

3. If all employees of the employer have departed, does the employer need to suspend the Electronic Filing Service?

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