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Introduction

In order to protect the lawful rights and interests of Chinese citizens in Hong Kong and Macao Special Administrative Regions and residents of Taiwan (hereinafter referred to as "Hong Kong, Macao, and Taiwan residents") working, living and studying in the Mainland to participate in social insurance scheme and enjoy social insurance treatment of the Mainland according to law, the Mainland implemented the “Interim Measures for Hong Kong, Macao and Taiwan Residents to Participate in Social Insurance Scheme in the Mainland” (referred to as the “Interim Measures”) on 1 January 2020, which clarifies the relevant regulations for Hong Kong, Macao and Taiwan residents to participate in social insurance scheme and enjoy social insurance benefits of the Mainland, and resolves the problem of double participation of social insurance scheme and double payment of contributions.

For this reason, Macao residents who are working, living and studying in the Mainland can participate in the social insurance scheme of the Mainland (including basic pension insurance, basic medical insurance, work–related injury insurance, unemployment insurance and maternity insurance) in accordance with the relevant provisions of the “Interim Measures”, and they can enjoy corresponding social insurance benefits if certain eligibility requirements are met.

At the same time, Macao residents who have participated in the first-tier Social Security System of Macao can also apply to the Mainland for not participating in the basic pension insurance and unemployment insurance of the Mainland with the contribution record issued by Macao Social Security Fund.