Frequently Asked Questions
What are the two contribution systems under the Social Security System?
Obligatory system and arbitrary system.
When did Law No. 4/2010 (Social Security System) come into force?
The Law came into force on 1 January 2011.
To whom does the obligatory system apply?
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.
When should an employer register with the Social Security Fund?
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.
If an employer hires an employee who has never enrolled as a beneficiary of the Social Security Fund, when should the employer enroll him or her as a beneficiary under the obligatory system and pay contributions for him or her?
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.
Does an employer need to pay contributions for an employee who has already started to receive old-age pension?
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.
What is the current amount of contributions to the obligatory system?
From 1 January 2017, the contributions stand at the amounts as follows:
Indefinite-term labour contract (long-term employee):
90 patacas per month (employer’s contributions: 60 patacas; employee’s contributions: 30 patacas);
For the employment start or end month, it is required to pay contributions for an employee who worked for 15 days or more, and no contributions are required for work less than 15 days.
Fixed-term labour contract (casual worker):
90 patacas per month if the employee has worked for 15 days or more in the month (employer’s contributions: 60 patacas, employee’s contributions: 30 patacas);
45 patacas per month if the employee works less than 15 days in the month (employer’s contributions: 30 patacas, employee’s contributions: 15 patacas).
What are the deadlines for payment of contributions to the obligatory system?
Indefinite-term labour contract (long-term employee):
Contributions are paid quarterly, with contributions for the preceding quarter paid in January, April, July, and October. For example: contributions for the first quarter (January, February, and March) are paid in April.
Fixed-term labour contract (casual worker):
Contributions are paid in the month following the employee’s work month. For example: if an employee works in January, his or her contributions are due in February.
Where and how to pay contributions to the obligatory system?
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
What are the legal consequences if an employer fails to register with the Social Security Fund on time?
The employer can be fined between 200 and 1,000 patacas, for each employee affected by his or her violations.
What are the legal consequences if an employer fails to enroll an employee as a beneficiary on time?
The employer can be fined between 200 and 1,000 patacas, for each employee affected by his or her violations.
What are the legal consequences if an employer fails to pay contributions to the obligatory system within the statutory payment period?
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.
What are the legal consequences if an employer intends to improperly appropriate all or part of the contributions that he or she has deducted from an employee's remuneration under the law?
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.
To whom does the arbitrary system apply?
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.
When can I enroll as a beneficiary under the arbitrary system?
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.
Is it required to apply in person for beneficiary enrollment under the arbitrary system?
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.
Can a person who is not currently employed and has never enrolled under the Social Security System enroll as a beneficiary and pay contributions? What are the eligibility requirements?
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.
How to apply online for beneficiary enrollment under the arbitrary system?
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.
If an applicant has been in Macao for less than 183 days in the 12 months before applying for beneficiary enrollment under the arbitrary system, under what circumstances can the period of absence from Macao be deemed as being in Macao?
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) He or she attended middle school or higher level courses recognized by the local authority in charge;
(2) He or she was hospitalized due to injury or illness;
(3) He or she attained 65 years of age and habitually resided in mainland China;
(4) He or she worked outside the Macao SAR to bear the main living expenses of his or her spouse and immediate family in the Macao SAR.
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.
How can I apply to start the payment of contributions to the arbitrary system with the "Macao One Account"?
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.
How can I apply to suspend the payment of contributions to the arbitrary system with the "Macao One Account”?
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.
How can I apply to start/suspend the payment of contributions to the arbitrary system through a self-service machine?
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.
If a beneficiary changes his or her contribution system, i.e. from obligatory to arbitrary, does he or she need to report to the Social Security Fund?
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.
Does a beneficiary of the old system still need to continue to pay contributions to the arbitrary system if he or she has met the contribution requirements for applying for old-age pension/has started to receive old-age pension?
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.
Does a beneficiary of the new system still need to continue to pay contributions to the arbitrary system if he or she has started to receive old-age pension?
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.
What should a person receiving general assistance from the Social Welfare Bureau do if he or she cannot afford to pay contributions to the arbitrary system?
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.
When should I pay contributions to the arbitrary system? What is the amount?
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.
Can I rectify the default contributions if my arbitrary system contributions are overdue?
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.
How can contributions to the arbitrary system be paid through the "Macao One Account" mobile app or online platform?
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.
How can I pay contributions if I do not have a Payment Advice for Contributions of the Arbitrary System?
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.
Does the Social Security Fund accept payment methods other than cash and cheque for payment of contributions?
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
What kinds of benefits are included in the Social Security System?
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.
How to calculate the amount that I can receive for old-age pension? Under what circumstances can I receive the full pension?
- 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.
Can I apply for other allowances after I start to receive old-age pension?
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.
How does the Social Security Fund evaluate whether a disability pension applicant is in a disability status?
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).
Who needs to provide the proof of life?
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.
Is there a deadline for submitting the applications for various allowances?
Yes, there is. The application deadlines for various allowances are as follows:
- Marriage allowance: The application must be submitted within 60 days of the marriage date;
- Birth allowance: The application must be submitted within 60 days of the birth date or adoption date of the child;
- 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;
- 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;
- Funeral allowance: The application must be submitted within one year from the date of the beneficiary’s death.
Do all benefits require the beneficiary to apply in person at a service point of the Social Security Fund?
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.
For the purpose of applying for sickness allowance, can a medical certificate issued outside Macao be accepted?
No, the medical certificate submitted must be issued by a medical practitioner registered with the Macao SAR Health Bureau, a medical practitioner of a hospital or a health centre in Macao.
Am I entitled to the marriage or birth allowance if I get married outside Macao or if my child is born outside Macao?
Yes, but a photocopy of the marriage or birth certificate must be submitted (the original must be presented for verification).
How to define involuntary unemployment? Can I apply for unemployment allowance if I leave my job voluntarily?
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:
- The employer terminates the labour contract;
- The employee terminates the labour contract with reasonable grounds;
- The labour contract is invalid;
- The labour contract is annulled because serving employees or departments are cut due to corporate reorganization;
- The employer terminates the contract during the probation period.
Can a public administration staff apply for social security benefits?
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.
What is the scope of services provided by the Electronic Filing Service?
The scope of services includes Contributions of the Obligatory System (Long-Term Employee), Contributions of the Obligatory System (Casual Worker) and Employment Fee for Non-Resident Workers.
What services are available to an employer with the Electronic Filing System?
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.
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.
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.
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.
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”.
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.
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”)
For employers using the Electronic Filing Service, when can they report their staff's employment information?
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.
From the first day of the employee’s work month to the last day of the following month, employers who have local casual workers can report the number of working days of their casual workers.
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 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.
If a company has staff change of long-term employees within 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.
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 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.
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 between the first day of the employee's work month and the third day of the month that immediately follows, 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 fourth day of the month that immediately follows the employee’s work 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.
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 1st day of the payment month to the last day of the month.
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 employee’s working month.
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.
How can employers check the Record of Payment after making their payment through various payment channels?
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.
What specific services of the Social Security Fund can be handled on the "Business & Associations Platform"?
Currently, employers can use the online platform or mobile app of "Business & Associations Platform " to report new hires and employment termination for the Salaries Tax of Financial Services Bureau as well as the Obligatory System Contributions of Social Security Fund, and report monthly contribution information of casual workers. If a non-resident worker is hired, employers can also view and download the Payment Advice and the List of Non-Resident Workers Required to Pay Employment Fee. At the same time, relevant payments can be made within the statutory contribution month.
How to apply and activate the "Report New Hires and Employment Termination" and "Report Monthly Contribution Information of Casual Workers" services on the "Business & Associations Platform"?
Employers only need to log in to the online platform or mobile app of "Business & Associations Platform" with an "Entity User Account" or "Individual User Account of Macao One Account" to use the relevant services. (Three services: Electronic Filing – Contributions of the Obligatory System (Long-Term Employees), Contributions of the Obligatory System (Casual Workers), and Employment Fee for Non-Resident Workers will be simultaneously activated for employers who have used the "Business & Associations Platform".)
If an employer has hired local long-term employees, casual workers and non-resident workers, does he or she needs to apply for the service separately?
Unnecessary. Employers only need to log in to the online platform or mobile app of "Business & Associations Platform" with an "Entity User Account" or " Individual User Account of Macao One Account " to use the three categories of services: Contributions of the Obligatory System (Long-Term Employees, Casual Workers), and Employment Fee for Non-Resident Workers.
How to log in to the system of "Business & Associations Platform"?
- 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".
What should the user do if he or she forgets the account name and password of his or her “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.
How to manage the use of Social Security Fund’s electronic services by subordinates in the "Business & Associations Platform"?
Log in to the system of Macao One Account (website: https://entity-account.gov.mo/) with the Entity User Account - Staff Login Number (administrator), then click on "List of Government Services" and select "Business & Associations Platform - Report New Hires", "Business & Associations Platform - Report Employment Termination", "Report Monthly Contribution Information of Casual Workers", (" Business & Associations Platform - Employees of trading companies / Corporate employees") respectively, and configure in the group a Staff Login Number with permission to use the service. After completing the configurations, the authorized personnel can use the related services on the "Business & Associations Platform".
Please refer to "Guidelines on Setting Permissions for Social Security Fund’s Services on Business & Associations Platform".
What is the time (reporting period) to report new hires and employment termination for the local long-term employees?
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.
What is the time (reporting period) to report the number of working days of my local casual workers?
From the first day of the employee’s work month to the last day of the following month, employers who have local casual workers can report the number of working days of their casual workers.
How to report new hires and employment termination on the "Business & Associations Platform"?
Users can select "Report New Hires and Employment Termination" from the online platform or mobile app of "Business & Associations Platform" to report staff changes.
(If the relevant employee is a casual worker, after reporting the employment start date, the number of working days of the casual worker must be reported in the "Report Monthly Contribution Information of Casual Workers" at the same time.)
If there is no staff change for long-term employees of my company during the quarter, do I still need to report?If there is no staff change for long-term employees of my company during the quarter, do I still need to report?
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.
When can employers view and download the Electronic Filing – Payment Advice of Contributions of the Obligatory System (Contributions for Long-Term Employees), and the Local Employee List from the “Business & Associations Platform”?
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.
When can employers view and download the Electronic Filing – Payment Advice of Contributions of the Obligatory System (Contributions for Casual Workers), and the Local Employee List from the “Business & Associations Platform”?
1) If a master account "submits" the information during the employee’s work month, 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.
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 “Business & Associations Platform”?
Employers can view and download the information from the first day of the payment month to the last day of the month.
When is the deadline for payment of contributions?
Contributions of the Obligatory System (long-term employees), employment fee for non-resident workers: contributions for long-term employees, and employment fee for non-resident workers for the preceding quarter, are paid quarterly, in January, April, July and October; Contributions of the Obligatory System (casual workers): contributions for casual workers are paid within the month that immediately follows the employee’s work month.
Through what channels can employers reporting the employee’s employment information on the "Business & Associations Platform" make the payment?
Employers reporting the employee’s employment information on the "Business & Associations Platform" can use the mobile app/online platform of the "Business & Associations Platform" and the "Macao One Account", online banking*, automatic payment, ATMs of JETCO Network*, designated Public Services Centres and Stations under the Municipal Affairs Bureau*, payment counter of designated banks*, and service points of the Social Security Fund.
* Applicable to employers in the following situations:
(1) Long-term employees:
- The “No Staff Change” Payment Advice for local long-term employees during the quarter downloaded on the first day of the contribution month;
- The master account “submits” information within the work quarter of long-term employees;
(2) Fixed-term labour contract (casual workers):
- The master account “submits” information during the period from the first day of the casual worker’s work month to the third day of the following month.
How can employers reporting the employee’s employment information on the "Business & Associations Platform" view their payment records after making their payments through various payment channels?
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.