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2022-09-27 18:08:10
Enquiry about the number of non-resident workers that are required to pay employment fee
 


Notes :

  1. Since Law No. 4/2010 “Social Security System” entered into force on 1 January 2011, “Contributor number” has been renamed as “Employer registration number”.
  2. Since 1 February 2011, the employer registration number has been updated to 10 digits.

Employment Fee for Non-Resident Workers

The Law for the Employment of Non-Resident Workers came into force on 26 April 2010. Employers are required to pay an employment fee for each non-resident worker they effectively hired.

Amount of Employment Fee
  1. An employment fee of 200 patacas per month for each non-resident worker is fully paid by the employer.
  2. Employers engaged in processing and manufacturing industries that are subject to the provisions and regulations of Article 1 of Decree-Law 11/99/M receive a 50% reduction on the employment fee, i.e., 100 patacas per month for each non-resident worker, and the employment fee is to be fully paid by the employer.
  3. Employers of non-resident domestic workers are exempted from paying the employment fee.
How to Calculate the Employment Fee
  1. In accordance with paragraph 3 of Article 37 of the Law for the Employment of Non-Resident Workers, the commencement date of employment fee is the date when a non-resident worker is granted a stay permit or when the stay permit is renewed after the entry into force of this Law.
  2. The employment fee is calculated on a monthly basis, based on the date of issue and the date of invalidity or abolishment of the non-resident worker’s identification document.

Starts to Count:

  • If the date of issue falls between the 1st through the 15th day of the month, then start to count the employment fee from the 1st day of that month;
  • If the date of issue falls between the 16th through the 31st day of the month, then start to count the employment fee from the 1st day of the next month.

Stops to Count:

  • If the date of invalidity or abolishment falls between the 1st through the 15th day of the month, then stop to count the employment fee from the 1st day of that month;
  • If the date of invalidity or abolishment falls between the 16th through the 31st day of the month, then stop to count the employment fee from the 1st day of the next month.
Payment Period:

The employment fee is payable quarterly:

  • The employment fee of the 1st calendar quarter (i.e., January, February, March) is payable in April;
  • The employment fee of the 2nd calendar quarter (i.e., April, May, June) is payable in July;
  • The employment fee of the 3rd calendar quarter (i.e., July, August, September) is payable in October;
  • The employment fee of the 4th calendar quarter (i.e., October, November, December) is payable in January of the next year.
Payment Locations and Payment Methods:

Employers / legal representative can pay the employment fee for non-resident workers in the following ways with the Payment Advice of Employment Fee for Non-Resident Workers:

  1. Electronic channels and counters of designated banks (payment methods);
  2. Designated Public Services Centres and Stations under the Municipal Affairs Bureau, with the unmodified dedicated contribution payment advice, pay through the specified method (payment methods);
  3. All service points of Social Security Fund (payment methods).

How to Pay

To pay the employment fee, the employer must bring along the completed Payment Advice of Employment Fee for Non-Resident Workers.

Penalties
  1. Late Payment of Employment Fee
    Employers who fail to pay the employment fee within the statutory payment period are liable to a fine of 300 to 1,000 patacas for each non-resident worker affected.
  2. Compulsory Levy
    If the employment fee and the fine are not paid within the specified period, compulsory levy action will be taken by the Coercive Collection Bureau under the Financial Services Bureau, and the employer shall also bear the expenses incurred from tax execution procedure.

※ Failure to pay the employment fee on time may constitute the basis for the abolishment of employment permit.

Points to Note

If an employer has not received the payment advice in the contribution month, he/she needs to come during office hours to all service points of the Social Security Fund for the reprint of payment advice and for payment of employment fee.