• Residents of the Macao SAR who, under the general regime of labour relations, are employed under a contract of employment, work under the authority and direction of an employer, and receive remuneration, including those employed by enterprises registered in the Macao SAR to work in branches or agencies outside Macao.
• Public administration staff employed under any form of appointment, except those public administration staff who are in service and have already enrolled in the Retirement and Survivors’ Pensions Scheme.

• All employers who establish an employment relationship with another person must register with the Social Security Fund within the contribution month immediately following the commencement of the employment relationship to fulfil their contribution obligations. Failure to comply will result in a fine of 200 to 1,000 patacas for each employee involved in the offence.
• Registration is required only once, and a permanent registration number will be assigned to the employer.

• Employers who establish an employment relationship with an employee for the first time must complete the employee's enrolment and contributions within the contribution month immediately following the start of the employment relationship. Failure to comply will result in a fine of 200 to 1,000 patacas for each employee involved in the offence.
• Enrolment is required only once. Upon enrolment, the employee is granted beneficiary status and issued a permanent beneficiary number by the Social Security Fund.

With effect from 1 January 2017, pursuant to Executive Order, the contribution amounts shall be as follows:

• Long-term employee: 90 patacas per month (60 patacas payable by the employer and 30 patacas payable by the employee).
• Employees under fixed term labour contracts:
   - For 15 or more days of work in a given month, the contribution is 90 patacas per employee per month (60 patacas payable by the employer and 30 patacas payable by the employee).
   - For fewer than 15 days of work in a given month, the contribution is 45 patacas per employee per month (30 patacas payable by the employer and 15 patacas payable by the employee).
• In accordance with Law No. 4/2010, employers may deduct the employee’s share of contributions from the employee’s wages.

• Long-term employee: Contributions shall be payable quarterly, in January, April, July and October, covering the preceding quarter.
• Employees under fixed term labour contracts: Contributions shall be payable within the month following the employee’s working month. For example, if the employee works in January, the contributions shall be paid in February.

• Contributions of Long-Term Employee: 
  Contributions, payable in patacas, shall be made using the designated Contribution Payment Advice through the following channels:
  1. By logging in to the following electronic channels using the “Macao One Account”:
     1. “Macao One Account” mobile application or online platform (https://www.mo.gov.mo/home)
     2. “Business & Associations Platform” mobile application or online platform (https://www.ab.gov.mo/home)
  2. Electronic channels and counters of designated banks (payment methods);
  3. Designated Public Services Centres and Stations under the Municipal Affairs Bureau, using a designated Contribution Payment Advice without alteration and the prescribed payment methods (payment methods);
  4. Service points of the Social Security Fund (payment methods).
• Contributions, payable in patacas, shall be made using the designated Contribution Payment Advice at the Social Security Fund’s service points, through the prescribed payment methods (payment methods).

Report Employee Employment Information Electronically and Make Payments

• Introduction to Electronic Reporting of Employee Employment Information and Payments
  
  To further facilitate and enhance the efficiency of employers in reporting employee employment information, employers may log in to the Business & Associations Platform, either via the online platform or the mobile application, using an “Entity User Account” or a “Macao One Account – Individual User Account” (applicable only to employers who are sole proprietors or self employed persons). Through this platform, employers may simultaneously complete the reporting procedures for employee Salaries Tax with the Financial Services Bureau and Contributions under the Obligatory System with the Social Security Fund, and may also make the relevant payments via the Business & Associations Platform.
  Employers may, as required, opt to use the Social Security Fund’s Electronic Filing Service Platform solely to report employment information for local employees to the Social Security Fund. 
  In addition, employers hiring non-resident workers may, via the Social Security Fund’s Electronic Filing Service Platform and the Business & Associations Platform online platform or mobile application, view and download the Payment Advice and the List of Non-Resident Workers Required to Pay the Employment Fee. 
  For further details, please refer to the dedicated webpage titled “Report Employee Employment Information Electronically and Make Payments”.

Contributions paid within 60 days after the statutory payment period shall be subject to default interest, calculated at a monthly rate of three per cent of the total amount of contributions in arrears. Any period of less than one month shall be deemed one full month, with a minimum charge of 50 patacas. Where payment is not made after 60 days, in addition to default interest, a fine may be imposed, calculated quarterly and not exceeding one-half of the amount of contributions in arrears, with a minimum of 500 patacas.

• Where an employer intends to unlawfully appropriate all or part of the social security contributions deducted by law from employees’ remuneration, and fails to remit them to the Social Security Fund within 60 days after the expiry of the statutory period, the penalty shall be imprisonment for a term not exceeding three years or a fine.
• Where the offence is committed by a legal person, the penalty shall be a fine of up to 360 day-rates.