Frequently Asked Questions

Obligatory system and arbitrary system.

The Law came into force on 1 January 2011.

The obligatory system applies to the following persons:
(1) Under the General Regime of Labour Relations, any Macao SAR resident who performs work under the authority and direction of an employer on a contract basis and in return for remuneration, including any Macao SAR resident employed to work for an overseas branch or agency of a registered enterprise in Macao;
(2) Public administration staff, not including in-service public administration staff already enrolled under the Retirement and Survivor’s Pensions Scheme.
The obligatory system does not apply to the following persons:
(1) The employer him/herself;
(2) An employee who is the spouse of the employer, who is in a de facto relationship with the employer, or who is a relative within the second degree of affinity who shares meals and accommodation with the employer;
(3) A labour contract relationship that does not have the nature of dominance or leadership;
(4) An employee who has a relationship established with an employer under an apprenticeship contract, or a vocational training system for integration into the labour market;
(5) In-service public administration staff enrolled under the Retirement and Survivor’s Pensions Scheme.

Employers should register with the Social Security Fund within the contribution month that immediately follows the hiring of an employee. For example, if a local long-term employee was hired in August, the employer must register in October.

The employer should enroll the employee as a beneficiary under the obligatory system and pay contributions for him or her, within the contribution month that immediately follows the establishment of a labour relationship. For example:
(1) For a local long-term employee who started employment in August, the employer must enroll him or her in October as a beneficiary under the obligatory system and pay contributions for him or her;
(2) For a local long-term employee who started employment on 28 September, even if it is not required to pay contributions because of work less than 15 days in the employment start month, the employer must still enroll the employee as a beneficiary under the obligatory system in October, and report him or her as a new hire.

Yes, even if the employee has already started to receive old-age pension, the employer must still pay contributions to the obligatory system for the employee during the existence of a labour relationship between them.

Since 1 January 2017, the contribution amounts have been as follows:
Contracts of Indefinite Duration (Long-Term Employees):
90 patacas per month (60 patacas payable by the employer and 30 patacas payable by the employee). For the month of employment commencement or cessation, contributions shall be payable if the employee works 15 or more days; if the employee works fewer than 15 days, no contribution is required
Employees under Fixed-Term Labour Contracts:
For 15 or more days of work in a given month, the contribution shall be 90 patacas per month (60 patacas payable by the employer and 30 payable by the employee). For fewer than 15 days of work in a given month, the contribution shall be 45 patacas per month (30 patacas payable by the employer and 15 patacas payable by the employee).

Contracts of Indefinite Duration (Long-Term Employees):
Contributions shall be payable quarterly, in January, April, July and October, covering the preceding quarter. For example, contributions for the first quarter (January, February and March) shall be payable in April.
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.

For the location and method of payment of contributions, please refer to the following website:
https://www.fss.gov.mo/en/social/social-guide?id=16

The employer can be fined between 200 and 1,000 patacas, for each employee affected by his or her violations.

The employer can be fined between 200 and 1,000 patacas, for each employee affected by his or her violations.

If the employer pays the contributions within 60 days after the statutory period, he or she must pay a late payment interest, the amount of which is at least 50 patacas. If the employer fails to pay after 60 days, he or she may also be fined a minimum of 500 patacas to half of the outstanding contribution amount besides the late payment interest.

The employer can be sentenced to up to 3 years in prison or fined, and up to 360 days of fine if the perpetrator is a legal person.

The arbitrary system applies to the following persons:
(1) An employee who is the spouse of the employer, who is in a de facto relationship with the employer, or who is a relative within the second degree of affinity who shares meals and accommodation with the employer;
(2) An employee who has a relationship established with an employer under an apprenticeship contract, or a vocational training system for integration into the labour market;
(3) In-service public administration staff enrolled under the Retirement and Survivor’s Pensions Scheme;
(4) Other Macao SAR residents aged 18 and older who have been in Macao for at least 183 days in the 12 months before applying for beneficiary enrollment.

You can apply for beneficiary enrollment at any time yourself.
However, suppose the applicant is an in-service public administration staff member who has enrolled under the Retirement and Survivor’s Pensions Scheme. In that case, the applicant must submit the beneficiary enrollment application through the department to which he or she belongs.
If the applicant receives general assistance from the Social Welfare Bureau, the contributions that he or she has paid during the period of receiving the assistance can be subsidized by the Social Welfare Bureau. To this end, the beneficiary must submit the beneficiary enrollment application to the Social Welfare Bureau.

After an applicant has duly completed and signed the application form, he or she can submit it in person or through a representative, or mail it to the Social Security Fund. Besides, if the applicant has been in Macao for at least 183 days in the 12 months before submitting the beneficiary enrollment application, he or she can also apply through the Social Security Fund’s Electronic Service Platform.

Under Law No. 4/2010 which came into effect on 1 January 2011, all adult Macao residents who have never enrolled under the Social Security System and are non-employed can apply to the Social Security Fund for beneficiary enrollment under the arbitrary system and pay contributions. However, the person must have been in Macao for at least 183 days in the 12 months before applying for beneficiary enrollment (the number of days spent in Macao in the month of application is not included in the calculation). For example, if you apply in April 2021, the period for calculating the 183 days is from April 2020 to March 2021, and the number of days in Macao in April 2021 is not included.

If an applicant has been in Macao for at least 183 days in the 12 months before applying for beneficiary enrollment, he or she can apply by logging in to the Social Security Fund’s Electronic Service Platform with the "Macao One Account". The beneficiary needs to enter his or her personal identity and contact information, declare his or her residence in Macao, and upload a photocopy of his or her Macao SAR Resident ID Card. If the application is approved, the applicant can enroll as a beneficiary and pay contributions, from the month of application.

Suppose the applicant is not in Macao due to the following circumstances. In that case, he or she will be deemed to be in Macao during the relevant period, but relevant supporting documents must be provided. If such documents cannot be provided, a declaration can be made by the applicant and two witnesses as proof in the case of a properly explained reason:
(1) Attended a secondary or higher-level course recognised by the competent local authorities;
(2) Hospitalisation;
(3) Residing in the Chinese Mainland:
     A. Persons aged 65 or above;
     B. Persons under 65 years of age who, on health grounds, particularly require non hospital care, palliative treatment, rehabilitation services, or family care;
(4) Working outside the Macao SAR to bear the main living expenses of a spouse, any lineal relative, or in-law residing in the Macao SAR or in the Guangdong-Macao In-Depth Cooperation Zone, Hengqin;
(5) Performing official duties or serving the Macao SAR by holding office or fulfilling other official functions;
(6) Residing, working, or attending a tertiary or non-tertiary education course recognised by the competent local authorities in the Cooperation Zone.
In addition, based on humanitarian or other properly explained reasons, the Chief Executive may, after hearing the opinions of the Social Security Fund’s Administrative Committee, allow the period of absence from Macao for reasons other than those mentioned above to be deemed as in Macao.

With the "Macao One Account", a beneficiary can apply to start the payment of contributions for the current quarter through the following methods:
(1) "Macao One Account" mobile app/online platform;
(2) "Online Services" on the Social Security Fund’s website.
For example: Within the first quarter, a beneficiary can apply to start the payment of contributions in January, February, or March, and so on in other quarters.

With the "Macao One Account", a beneficiary can apply to suspend the payment of contributions for the current quarter through the following methods:
(1) "Macao One Account" mobile app/online platform;
(2) "Online Services" on the Social Security Fund’s website.
For example: Within the first quarter, a beneficiary can apply to pay contributions until January, February, or March, and so on in other quarters.

By inserting the Macao SAR Resident ID Card and giving a fingerprint at a self-service machine, a beneficiary can apply to start/suspend the payment of contributions for the current quarter after the identity is verified.
For example: Within the first quarter, a beneficiary can apply to start the payment of contributions in January, February, or March; or he or she can apply to pay contributions until January, February, or March, and so on in other quarters.

When a beneficiary’s status changes from employed to non-employed, the beneficiary can apply to the Social Security Fund to start the payment of contributions to the arbitrary system. If the payment of contributions has been started, the beneficiary can pay contributions in the contribution month, with the Macao SAR Resident ID Card Number or the beneficiary number, as well as the Electronic Payment Advice Number. The beneficiary can apply to the Social Security Fund to suspend the payment of contributions to the arbitrary system if he or she is re-employed later.

For a beneficiary of the old system (who enrolled as a beneficiary before 1 January 2011), after meeting the contribution requirements for applying for old-age pension (contribution for at least 60 months)/if the beneficiary has started to receive old-age pension, the pension amount will not be adjusted accordingly if he or she does not have a job and chooses to continue to pay contributions to the arbitrary system, but he or she can continue to enjoy the protection of other social security benefits. If the beneficiary has started to receive old-age pension, the old-age pension and sickness allowance cannot overlap according to the law. However, the beneficiary can still choose the more favourable benefit.

For a beneficiary of the new system (who enrolled as a beneficiary on or after 1 January 2011), the pension amount is calculated proportionally by dividing the actual number of contribution months by 360. If the beneficiary has started to receive old-age pension, the pension amount can be adjusted in April every year until 360 months of contributions have been made if he or she does not have a job and chooses to continue to pay contributions to the arbitrary system. At the same time, the beneficiary can continue to enjoy the protection of other social security benefits if he or she continues to pay contributions. In this case, the old-age pension and sickness allowance cannot overlap according to the law, but the beneficiary can still choose the more favourable benefit.

For a beneficiary receiving general assistance from the Social Welfare Bureau, the contributions that he or she has paid to the arbitrary system during the period of receiving the assistance can be subsidized by the Social Welfare Bureau. To this end, the beneficiary must apply to the Social Welfare Bureau.

Contributions are paid quarterly, with contributions for the preceding quarter paid in January, April, July, and October, all being paid for by the beneficiary himself/herself. The contribution amount stands at 90 patacas per month from 1 January 2017.

Contributions not paid within the statutory period cannot be rectified unless:
(1) Payment shall be made within two months after the expiration of the relevant statutory period, plus a late payment interest;
(2) It is a force majeure situation accepted by the Social Security Fund’s Administrative Committee.

Beneficiaries, or contribution payers of the arbitrary system can log in to the "Macao One Account" within the contribution month, and use GovPay’s electronic payment tools, MPay, or credit card to pay contributions with their Macao SAR Resident ID Card Number.

Beneficiaries can choose the following payment methods:
(1) With the Macao SAR Resident ID Card Number, contributions can be paid through various payment methods (except JETCO network ATMs);
(2) With the beneficiary number and Electronic Payment Advice Number, contributions can be paid through various payment methods. The relevant numbers can be looked up in the contribution month by logging in to the Social Security Fund's "Online Services" platform with the "Macao One Account" in the contribution month.

Currently, the Social Security Fund accepts the following payment methods for contribution payment:
- BOC Pay
- Tai Fung Pay
- CGB Pay
- LusoPay
- ICBC ePay
- UePay
- Macau Pass/MPay
- Alipay
- Credit Card/Debit Card (UnionPay, Visa, Mastercard, American Express Card issued by Banco Nacional Ultramarino)
- UnionPay QuickPass / UnionPay Cloud QuickPass
- Cheque / Cashier's Order (payable to "Fundo de Segurança Social")
- Cash

The benefits include old-age pension, disability pension, unemployment allowance, sickness allowance, marriage allowance, birth allowance, funeral allowance and compensation for occupational respiratory disease.  For the eligibility requirements and the ways to apply, please refer to the Administrative Procedures Guide on the Social Security Fund’s website.

• Beneficiaries enrolled after the entry into force of Law No. 4/2010 in 2011 (beneficiaries of the new system): As long as the beneficiary’s contribution period reaches at least 60 months and other statutory requirements are met, the beneficiary may apply for old-age pension; the amount is calculated according to the formula — Maximum amount of old-age pension x the number of actual contribution months/360; after starting to receive old-age pension, the beneficiary may continue to make contributions, and the amount that he or she can receive is adjusted every April according to the total number of contribution months accumulated as of December of the preceding calendar year, until the number of actual contribution months reaches 360.  Then, the beneficiary may receive the maximum amount of old-age pension.
• Beneficiaries enrolled before Law No. 4/2010 came into effect (beneficiaries of the old system):  According to the old system (Decree-Law No. 58/93/M), as long as the beneficiary’s contribution period reaches at least 60 months, the beneficiary is 65 years old and meets other requirements, he or she can apply for old-age pension and receive the maximum amount.

• Whether under the new system or the old system, if the beneficiary applies for early old-age pension, the amount received must still be calculated based on the statutory percentage corresponding to the age.  The relevant percentage will remain unchanged before the beneficiary reaches the age of 80.

Yes, you can, but because according to the law, the payment of old-age pension, disability pension, unemployment allowance and sickness allowance cannot overlap each other.  Therefore, the Social Security Fund will inform the beneficiary about the more favourable benefit and make the payment according to the beneficiary’s choice.

The applicant must be evaluated by a doctor of the Social Security Fund’s medical board, and the beneficiary’s disability must be certified by the medical board (According to Law No. 4/2010, a beneficiary is regarded as being disabled, in case of absolute and total incapacity or loss of earning capacity, whether temporarily or permanently, due to general disease, accident, occupational disease or occupational accident).

Beneficiaries who are currently receiving old-age or disability pension must provide the proof of life every year in order to maintain the continuous payment of the relevant benefit.

Yes, there is.  The application deadlines for various allowances are as follows:

1. Marriage allowance: The application must be submitted within 60 days of the marriage date;
2. Birth allowance: The application must be submitted within 60 days of the birth date or adoption date of the child;
3. Unemployment allowance: The beneficiary may apply from the date of registration with the Labour Affairs Bureau until 30 days after the end of unemployment.  If the beneficiary’s unemployment period exceeds the maximum period for which the beneficiary is entitled to receive the allowance (90 days), the application must be submitted no later than 30 days after the end of the said period;
4. Sickness allowance: The beneficiary may apply from the day following the onset of illness until 30 days after the termination of illness.  If the beneficiary’s illness exceeds the maximum period for which the beneficiary is entitled to receive the allowance, the application must be submitted no later than 30 days after the end of the said period;
5. Funeral allowance: The application must be submitted within one year from the date of the beneficiary’s death.

Applications for various benefits can be filed at a service point of the Social Security Fund, and among them, old-age pension, marriage allowance, birth allowance and funeral allowance can also be applied by logging in to the Social Security Fund’s e-service platform (https://www.fss.gov.mo/en/eservice) or the "Macao One Account" mobile app, using the "Macao One Account".  Please refer to the Administrative Procedures Guide on the website of Social Security Fund for more details.

The medical certificate must be certified by a diagnosing medical institution or hospital of admission located in the Macao SAR or in the Guangdong–Macao In-Depth Cooperation Zone in Hengqin, and must be issued and duly signed by a medical practitioner licensed by the Government of the Macao SAR or the Mainland authorities.

Yes, but a photocopy of the marriage or birth certificate must be submitted (the original must be presented for verification).

One of the requirements for applying for unemployment allowance is that the applicant must be involuntarily unemployed.  If the labour contract is terminated due to the following reasons and the applicant is not engaged in any gainful activity, the person will then be deemed to be in an involuntary unemployment situation:

1. The employer terminates the labour contract;
2. The employee terminates the labour contract with reasonable grounds;
3. The labour contract is invalid;
4. The labour contract is annulled because serving employees or departments are cut due to corporate reorganization;
5. The employer terminates the contract during the probation period.

Whether enrolled under the arbitrary or obligatory system, a public administration staff is not entitled to other social security benefits, except for old-age pension, when he or she is still providing actual service for the administrative authority or before he or she cancels his or her enrollment in the Provident Fund Scheme for civil service.

The scope of services shall include: 

• Obligatory System – Contributions for Long-Term Employees
• Obligatory System – Contributions for Employees under Fixed-Term Labour Contracts
• Employment Fee for Non-Resident Workers

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.

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.
If an employer has once successfully reported the employee’s employment information through the "Business & Associations Platform", the Social Security Fund’s Electronic Filing Service will be activated at the same time.

No. Employers approved to use the Electronic Filing Service shall be granted access to all three categories.

• Electronic Filing – Contributions under the Obligatory System for Long-Term Employees
• Electronic Filing – Contributions under the Obligatory System for Employees under Fixed-Term Labour Contracts
• Electronic Filing – Employment Fee for Non-Resident Workers

- 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”.

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.

• 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”)

Employers may report employment information for their local long-term employees from the first day of the employee’s working quarter until the last day of the contribution month immediately following.
Employers may report the number of working days for employees under fixed-term labour contracts from the first day of the employee’s working month until the last day of the following month.

The employer can fill out the electronic version of Form for Enrollment of Beneficiary (Local Employee) through the System and upload the electronic file of the employee’s scanned Macao SAR Resident ID Card (front and back) and declare that all the information on the form has been verified by the employee. Then, the beneficiary’s enrollment procedures are completed.

Employers may, within the relevant reporting period, log in to the Electronic Filing System and, through the Reporting Function, report the employment status of long-term employees or the working days of employees under fixed-term labour contracts.
After entering all required information, the master account holder shall “submit” the information to the Social Security Fund within the reporting period in order to complete the reporting procedure.

1) If the local long-term employees have no change during the quarter or the master account “submits” the employee data during the  employee's work quarter, 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 data to the last day of the month.

1) Where the master account holder “submits” the reported information during the period from the first day of the employee’s working month until the third day of the following month, the information may be viewed and downloaded from the first day until the last day of the contribution month.
2) Where the master account holder “submits” the reported information during the period from the fourth day of the month following the employee’s working month until the penultimate working day of that month, the information may be viewed and downloaded from the day after submission until the last day of that month.

Employers can view and download the information from the 1st day of the payment month to the last day of the month.

Obligatory System – Contributions for Long-Term Employees and the Employment Fee for Non-Resident Workers: Payable quarterly in January, April, July, and October, covering contributions and the employment fee for the preceding quarter.
Obligatory System – Contributions for Employees under Fixed-Term Labour Contracts: Payable within the month following the employee’s working month.

Employers approved to use the Electronic Filing Service may, in addition to paying at Social Security Fund service points, designated Public Services Centres and Stations under the Municipal Affairs Bureau*, and counters of designated banks*, through electronic channels such as AutoPay, online banking*, and Jetco network ATMs*, as well as via the “Macao One Account” mobile application or online platform.
* This applies to employers in the following circumstances:
(1) Long-term employee:
 - The “No Employee Changes” Contribution Payment Advice for Local Long-Term Employees for the quarter is downloaded on the first day of the contribution month.
 - The reported information for long term employees is “submitted” by the master account holder during the employee’s working quarter.
(2) Employees under fixed term labour contracts:
 - The reported information for employees under fixed-term labour contracts is “submitted” by the master account holder between the first day of the employee’s working month and the third day of the following month.

For employers who have paid their contributions in the contribution month, they will be able to view or download from the System information such as the Record of Payment and the 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.

Currently, employers may, through the Business & Associations Platform online platform or mobile application, jointly handle employee Salaries Tax with the Financial Services Bureau and report new hires and employment terminations for contributions under the Social Security Fund’s Obligatory System. Employers may also report monthly contribution data for employees under fixed‑term labour contracts. If non‑resident workers are employed, employers may also view and download Payment Advice and the List of Non‑Resident Workers Required to Pay Employment Fee. Employers shall settle the relevant payments within the statutory contribution month.

Employers may log in to the Business & Associations Platform, either through the online platform or the mobile application, using an “Entity User Account” or a “Macao One Account – Individual User Account” to access the relevant services. (Once an employer has accessed the Business & Associations Platform, three electronic filing services will be activated simultaneously: Contributions under the Obligatory System for Long Term Employees, Contributions under the Obligatory System for Employees under Fixed Term Labour Contracts, and the Employment Fee for Non Resident Workers.)

No. Employers need only log in to the Business & Associations Platform, either through the online platform or via the mobile application, using an “Entity User Account” or a “Macao One Account – Individual User Account” to access three categories of services: Contributions under the Obligatory System for Long Term Employees, Contributions under the Obligatory System for Employees under Fixed Term Labour Contracts, and the Employment Fee for Non Resident Workers.

- Log in using the Entity User Account of Macao One Account: Click "Entity" in the login screen of the online platform or mobile app of "Business & Associations Platform", enter the Entity Number, and log in with the account name and password of "Macao One Account’s Entity User Account - Staff Login Number".
- Log in using the Individual User Account of Macao One Account: A commercial entrepreneur – natural person, freelance and specialized professional (e.g. doctor, lawyer) or an employer who starts a business with the identity of an individual (e.g. market stall lessee) can click "Individual" in the login screen of the online platform or mobile app of "Business & Associations Platform", and log in with the account name and password of "Individual User Account of Macao One Account".

You can refer to the instructions on the website of "Macao One Account" to reset them. For details, please refer to:
Entity User Account of Macao One Account: https://entity-account.gov.mo/corp-entity-web/help?lang=en;
Individual User Account of Macao One Account: https://account.gov.mo/account/index.html?lang=en#/help.

Employers should log in to the Macao One Account system (website: https://entity-account.gov.mo/) using the Entity User Account – Staff Login Number (Administrator). Then select “List of Government Services” and choose “Business & Associations Platform – Report New Hires”, “Business & Associations Platform – Report Employment Termination”, “Reporting of Contributions for Employees under Fixed-Term Labour Contracts”, and “Business & Associations Platform – Employees of Trading Companies/Corporate Employees”. Within the group, employers may assign authorised Staff Login Numbers to use the services. Once the settings are complete, authorised staff may access the relevant services on the Business & Associations Platform.
Please refer to the Guidelines on Setting Permissions for Social Security Fund’s Services on Business & Associations Platform.

Employers who have local long-term employees can go through the formalities for reporting the employment information of long-term employees from the first day of the employee’s work quarter to the last day of the contribution month.

Employers hiring employees under fixed-term labour contracts shall report the number of working days from the first day of the employee’s working month until the last day of the following month.

Users may select “Report New Hires and Employment Termination” through the Business & Associations Platform online platform or mobile application to report changes in employees’ employment status.
(If the employee is under a fixed term labour contract, after reporting the commencement date, the employer shall also report the employee’s number of working days under “Reporting of Contributions for Employees under Fixed-Term Labour Contracts”.)

If there is no staff change for local long-term employees during the quarter, you can directly download the Payment Advice from the online platform or mobile app of "Business & Associations Platform" on the first day of the contribution month and make the payment.

1) If a master account "submits" the information during the employee's work quarter, the information can be viewed and downloaded between the first day of the contribution month and the last day of the month;
2) If a master account "submits" the information during the period from the first day of the contribution month to the last day of the month, the information can be viewed and downloaded from the submission date of information to the last day of the month.

1) Where the master account holder “submits” the reported information within the employee’s working month, the information may be viewed and downloaded from the first day until the last day of the contribution month.
2) Where the master account holder “submits” the reported information between the first and last days of the contribution month, the information may be viewed and downloaded from the date of submission until the last day of that month.

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

Obligatory System – Contributions for Long-Term Employees and the Employment Fee for Non-Resident Workers: Payable quarterly in January, April, July, and October, covering contributions and the employment fee for the preceding quarter. 
Obligatory System – Contributions for Employees under Fixed‑Term Labour Contracts: Payable within the month following the employee’s working month.

Employers who report employee employment information via the Business & Associations Platform may make payments through the Business & Associations Platform and the Macao One Account mobile application or online platform, online banking*, AutoPay, Jetco network ATMs*, designated Public Services Centres and Stations under the Municipal Affairs Bureau*, counters of designated banks*, and service points of the Social Security Fund.
* This applies to employers in the following circumstances:
(1) Long-term employees:
 - The “No Employee Changes” Contribution Payment Advice for Local Long-Term Employees for the quarter is downloaded on the first day of the contribution month.
 - The reported information for long term employees is “submitted” by the master account holder during the employee’s working quarter.
(2) Employees under fixed term labour contracts:
 - The reported information for employees under fixed-term labour contracts is “submitted” by the master account holder between the first day of the employee’s working month and the third day of the following month.

Starting from the 10th day of the month following the contribution month, employers who have completed the payment within the contribution month can view or download the Record of Payment and the Payment List of Local Employees. The relevant information will be kept in the system for one year from that date.