澳門特別行政區政府
Governo da Regiao Administrativa Especial de Macau

Contributions of the Obligatory System

Service Introduction

Obligatory system contributions apply to the following persons:

  1. According to the general regime of labour relations, any Macao SAR resident who works under the authority and direction of an employer on a contract basis and in return for remuneration, also includes any Macao SAR resident hired to work at an overseas branch or agency of an enterprise registered in the Macao SAR;
  2. Public administration staff in any form of appointment, but does not include in-service public administration staff already enrolled under the Retirement and Survivor’s Pensions Scheme.

Service Targets and Eligibility to Apply

  1. Registration of Employer
    Employers who have established a labour relationship with employees for the first time and have never registered with the Social Security Fund.
  2. Beneficiary Enrollment under the Obligatory System
    The employee hired by an employer establishes a labour relationship with others for the first time.
  3. Payment of Contributions for Local Long-Term Employees
    Employers who hire local employees to work for them on a long-term basis.
  4. Payment of Contributions for Local Casual Workers
    Employers who hire local employees to work for them under a fixed-term labour contract.
  5. Rectification of Default Contributions to the Obligatory System
    Employers who pay contributions late, after 60 days from the expiration of the statutory contribution period.
  6. Change of Employer Registration Information
    Employers already registered with the Social Security Fund.
  7. Complaint against the Employer for Failing to Pay Contributions
    Employees may file a complaint if they find that their employer has failed to enroll them and pay contributions for them to the Social Security Fund.
  8. Electronic Filing Service – Activate the Service
    Employers who have completed valid employer registration with the Social Security Fund.
  9. Electronic Filing Service – Suspend the Service
    Employers who have been approved to use the Electronic Filing Service.
  10. Electronic Filing Service – Add and Cancel a Master Account Holder
    Employers who have been approved to use the Electronic Filing Service.
  11. Electronic Filing Service – Report the Employment Information of Local Long-Term Employees
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them on a long-term basis.
  12. Electronic Filing Service – Report the Employment Information of Local Casual Workers
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them under a fixed-term labour contract.
  13. Electronic Filing Service – Pay Contributions to the Obligatory System (Long-Term Employees)
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them on a long-term basis.
  14. Electronic Filing Service – Pay Contributions to the Obligatory System (Casual Workers)
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them under a fixed-term labour contract.

Enquiry Channels

Implementation department and unit: Social Security Fund, Division of Contributions

Service location: Detailed address

Enquiry phone number: (853) 2853 2850

24-hour interactive voice response hotline: (853) 2823 8238

Fax: (853) 2853 2840

Email: at@fss.gov.mo

Website: http://www.fss.gov.mo

Online enquiry about the beneficiary number and contribution record: https://www.fss.gov.mo/en/eservice/s1s

Set-up location of self-service machines

Registration of Employer

How to go through the formalities

Time Limit

In the contribution month that immediately follows the commencement of a labour relationship.

Formalities and Required Documents

  1. Employers only need to log in to "Business & Associations Platform" through "Entity User Account" or "Individual’s Macao One Account" (applies only to employers in categories such as individual business owners or freelancers). After successfully reported the employee’s employment information, registration of employer will be synchronized.
  2. The employer / legal representative can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:
    1. Form for Registration of Employer/Change of Employer Information (Form FSS/DC-15) (Sample of form completion); (to be stamped* and signed by the employer) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)
    2. Payment Advice of Contributions of the Obligatory System (Form FSS/DC/Guia-1) (Sample of form completion) and Declaration Form for Staff Change of Local Employees (Form FSS/DC/Guia-17) (Sample of form completion); (The contribution payment advice and declaration form are to be stamped* and signed by the employer) (The forms are available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)
      * Employers of domestic workers are not required to stamp.
    3. If the local employee hired has never enrolled as a beneficiary of the Social Security Fund, the following documents must be submitted:
      1. The employee’s Form for Enrollment of Beneficiary (Local Employee) (Form FSS/DC/7) (Sample of form completion); (The form is to be stamped* and signed by the employer and employee) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)
      2. A photocopy of the front and back of the employee’s Macao SAR Resident ID Card.
        * Employers of domestic workers are not required to stamp.
    4. It is required to register as an employer and pay contributions for the employees according to the establishment declared on Financial Services Bureau’s Salaries Tax, Group I, Registration Form (Form M/2).
    5. Documents required for employers of different industries below:
      1. If the employer is an enterprise, the following documents must also be submitted:
        1. A photocopy of the front and back of the Financial Services Bureau (abbreviated to DSF in Macao) Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1);
        2. A photocopy of the DSF Business Tax Return (M/8).
      2. If the employer is an association, the following documents must also be submitted:
        1. A photocopy of the association’s statutes published in the Official Gazette;
        2. A photocopy of a document that can show the employer’s DSF Registration Number (e.g. a photocopy of a certificate issued by the DSF, or a photocopy of any employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2)).
      3. If the employer is an insurance Intermediary, the following documents must also be submitted:
        1. A photocopy of the front and back of the DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1);
        2. A photocopy of the DSF Business Tax Return (M/8);
        3. Declaration of Individual Insurance Agent and Declaration of Employee of Individual Insurance Agent (Sample of form completion); (The forms are available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)
        4. A photocopy of the front and back of the employer’s Macao SAR Resident ID Card;
        5. A photocopy of the front and back of the employee’s Macao SAR Resident ID Card and a photocopy of the employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2).
      4. If the employer is a junket promoter, the following documents must also be submitted:
        1. A photocopy of the front and back of the Financial Services Bureau (abbreviated to DSF in Macao) Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1);
        2. A photocopy of the DSF Business Tax Return (Form M/8);
        3. A photocopy of the Junket Promoter License issued by the Gaming Inspection and Coordination Bureau;
        4. Declaration of Junket Promoter (Sample of form completion); (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website )
        5. A photocopy of the front and back of the employer’s Macao SAR Resident ID Card (applies only to natural persons);
        6. A photocopy of the front and back of the employee’s Macao SAR Resident ID Card, and a photocopy of the employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2).
      5. If the employer is a liberal and specialized professional, the following documents must also be submitted:
        1. A photocopy of the front and back of the DSF Salaries Tax, Group II, Declaration Form for Business Commencement/Change of Information for Liberal or Specialized Professions (Form M1/M1A);
        2. A photocopy of the front and back of the employer’s Macao SAR Resident ID Card;
        3. A photocopy of a document that can show the employer’s DSF Registration Number (e.g. a photocopy of a certificate issued by the DSF, or a photocopy of any employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2)).
      6. If the employer is a market stall lessee, the following documents must also be submitted:
        1. A photocopy of the Market Stall Lessee Profile issued by the Municipal Affairs Bureau;
        2. A photocopy of the front and back of the employer’s Macao SAR Resident ID Card;
        3. A photocopy of a document that can show the employer’s DSF Registration Number (e.g. a photocopy of a certificate issued by the DSF, or a photocopy of any employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2)).
      7. If the employer is a local domestic worker’s employer, the following documents must also be submitted:
        1. Declaration of Domestic Work (Sample of form completion); (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)
        2. A photocopy of the Financial Services Bureau, Salaries Tax, Group I, “Registration Form” (Form M/2 ) of the employee;
        3. A photocopy of the employer’s identification document;
        4. A photocopy of the front and back of the domestic worker’s Macao SAR Resident ID Card;
        5. A document containing the correct residential address (e.g. a utility bill of the current address, etc.).

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Time Required to Process

Employers/legal representatives who successfully report the employee’s employment information through “Business & Associations Platform”, or submit the required documents to a service point of the Social Security Fund where he or she will be issued a unique Employer Registration Number.


Remarks/Points to Note

  1. Employer registration is required to be done only once, and the employer will be issued a permanent registration number.
  2. In accordance with the relevant regulations, an employer cannot pay contributions of the obligatory system, in the capacity of an employee, for him/herself, his or her spouse, a person who has de facto marital relationship with him or her, or a relative up to the second degree of relationship who lives and has meals with him/her.
  3. When paying contributions, the employer must use a seal that matches the employer’s registered name (except for employers of domestic workers).
  4. If the employer information (e.g. the name of business, the address of establishment, etc.) has been changed, the employer is required to submit a photocopy of the front and back of the DSF Business Tax, Declaration Form for Change of Information (Form M/1) to complete the employer registration.
  5. In the event of business closure, the employer must report this to the Social Security Fund, and at the same time submit the Declaration Form for Staff Change of Local Employees to report the employment end date(s) of employee(s), and a photocopy of the front and back of the DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Business Closure) (Form M/1).

Related Specifications or Requirements

To fulfil the obligation of paying contributions, all employers who establish a labour relationship with others must register as an employer with the Social Security Fund in the contribution month that immediately follows the commencement of relationship. Violators shall be fined between 200 and 1,000 patacas for each employee affected by their infractions.

Beneficiary Enrollment under the Obligatory System

How to go through the formalities

Time Limit

In the contribution month that immediately follows the commencement of a labour relationship.

Formalities and Required Documents

The employer may enroll the employee who has never enrolled as a beneficiary of the Social Security Fund, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted:

  1. The properly completed Form for Enrollment of Beneficiary (Local Employee) (Form FSS/DC/7) (Sample of form completion) (The form is to be stamped and signed by the employer and employee, and employers of domestic workers are not required to stamp) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website).
  2. A photocopy of the front and back of the employee’s Macao SAR Resident ID Card.
  3. The long-term employee’s properly completed Payment Advice of Contributions of the Obligatory System (Form FSS/DC/Guia-1) (Sample of form completion), and Declaration Form for Staff Change of Local Employees (Form FSS/DC/Guia-17) (Sample of form completion)/the casual worker’s properly completed Payment Advice of Contributions of the Obligatory System – Contributions of fixed-term labour contract (Casual workers) (Form FSS/DC/Guia-6) (Sample of form completion) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website).
    1. Report on the long-term employee’s Declaration Form for Staff Change of Local Employees (Form FSS/DC/Guia-17) the long-term employee’s employment information for the quarter (it is required to put an X under the month that the employee needs to pay contributions and indicate the employee’s start date), and report on the casual worker’s Payment Advice of Contributions of the Obligatory System – Contributions of fixed-term labour contract (Casual workers) (Form FSS/DC/Guia-6) the casual worker’s number of work days for the month (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website);
    2. Calculate the number and amount of contributions payable by the long-term employees for the quarter/by the casual workers for the month, and write the corresponding number and amount of contributions on the long-term employee’s Payment Advice of Contributions of the Obligatory System (Form FSS/DC/Guia-1)/on the casual worker’s Payment Advice of Contributions of the Obligatory System – Contributions of fixed-term labour contract (Casual workers) (Form FSS/DC/Guia-6), and then have the contribution payment advice stamped and signed by the employer (employers of domestic workers are not required to stamp) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website).
  4. Please bring the documents required in numbers 1 to 3 above to a service point of the Social Security Fund for payment of contributions and enrollment of beneficiary within the contribution period*.
    * The contribution months for long-term employees are January, April, July and October, and the contribution month for casual workers is the month that immediately follows the employee’s work month.

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Time Required to Process

Under normal circumstances, beneficiary enrollment will be processed within the month that immediately follows the contribution month.


Remarks/Points to Note

  1. If the newly hired long-term employee has never enrolled with the Social Security fund, even if the employee is not required to pay contributions for the employment start month because he or she works less than 15 days in that month, the employer is still required to enroll the employee as a beneficiary within the contribution month that immediately follows.
    For example, if an employee’s start date is 20 March, the employer should enroll the employee as a beneficiary within the contribution month that immediately follows (i.e. April).
  2. If the newly hired casual worker has never enrolled with the Social Security Fund, the employer is required to enroll the employee as a beneficiary and pay contributions for him or her in the month that immediately follows the employee’s work month.
  3. Employee enrollment is required to be done only once, and the enrolled person will be endowed with the identity of a beneficiary and will be issued a lifetime Social Security Fund’s beneficiary number.
  4. The employer can check if the employee has enrolled before and look up his or her beneficiary number using the online service of the Social Security Fund’s website.
  5. When paying contributions, the employer must use a seal that matches the employer’s registered name (except for employers of domestic workers).
  6. Obligatory system does not apply to the following situations:
    1. Employee who is the spouse of the employer, or who has de facto marital relationship with the employer, or who is a relative up to the second degree of relationship who lives and has meals with the employer;
    2. Employee who has a relationship established under an apprenticeship training contract, or through a vocational training system that aims to integrate the trainee into the employment market;
    3. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.

Related Specifications or Requirements

  1. Late Beneficiary Enrollment
    Any employer, who establishes a labour relationship with an employee for the first time, must enroll the employee as a beneficiary, and pay contributions for him or her within the contribution month that immediately follows the commencement of relationship. Violators shall be fined between 200 and 1,000 patacas for each employee affected by their infractions.
  2. Late Payment of Contributions
    Employers are required to pay a late payment interest if the contributions are paid within 60 days after the statutory payment period. The interest is calculated at a monthly rate of 3% on the total amount of contributions overdue, where a fraction of a month shall be counted as a full month, and the minimum interest is 50 patacas. If the contributions remain unpaid after 60 days, besides the late payment interest, the employer shall also be subject to a fine that is calculated quarterly and not more than half of the amount of contributions overdue, but the minimum fine is 500 patacas.
  3. Improper Appropriation of Contributions
    Any employer, who attempts to improperly appropriate all or part of the social security system’s contributions that he or she deducts from the employee’s remuneration according to law, and fails to pay the money to the Social Security Fund within 60 days after the expiration of the statutory period, shall be subject to imprisonment for up to three years, or a fine. If the offender is a legal person, he or she shall be subject to a fine of up to 360 days.

Payment of Contributions for Local Long-Term Employees

How to go through the formalities

Time Limit

Contribution period: The contributions of the preceding quarter are paid quarterly in January, April, July and October.

Formalities and Required Documents

The employer/legal representative can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:

  1. No staff change – The way to report to the Social Security Fund when there is no staff change during the quarter:
    1. Please check that the employee information printed on the “Local Employee List” is correct;
    2. If the numbers shown on row A of the Payment Advice of Contributions of the Obligatory System match the number of employee(s) that require❨s❩ to pay contributions, then have the contribution payment advice stamped and signed by the employer / legal representative and write the name in BLOCK LETTERS in the “Signer’s Name” field (employers of domestic workers are not required to stamp);
    3. Please bring the Payment Advice of Contributions of the Obligatory System within the contribution period for paying contributions in the following ways:
      1. Can log in to the following electronic channels through the “Macao One Account”:
        1. "Macao One Account" mobile app or online platform (https://www.mo.gov.mo/home)
        2. "Business & Associations Platform" mobile app 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, with the unmodified dedicated contribution payment advice, pay through the specified method (payment methods);
      4. All service points of Social Security Fund (payment methods).
  2. With staff changes – The way to report to the Social Security Fund when there are staff changes during the quarter:
    1. Calculate the number of monthly contributions for the serving employee(s) on the “Local Employee List”:
      1. Please confirm that the employee information printed on the “Local Employee List” is correct. If an employee leaves, please cross out the departing employee’s contributions;
      2. Add up the number of monthly contributions for the serving employees.
    2. Calculate the number of monthly contributions on the “Declaration Form for Staff Change of Local Employees”:
      1. Report on the “Declaration Form for Staff Change of Local Employees” (Sample of form completion) (the employer / legal representative must sign and write the name in BLOCK LETTERS in the “Signer’s name” field, and have it stamped, and employers of domestic workers are not required to stamp) the staff changes during the quarter, which include putting an X under the month that needs to pay contributions, and write the employee’s start/end date, and tick (“✓”) the declaration “Having established a labour relationship with the employees”;
      2. Add up the number of monthly contributions of all employees on the declaration form.
    3. By adding up the number of contributions calculated according to 2.1 and 2.2 above, you will get the number of monthly contributions payable for the quarter. Then, fill in the calculated number of monthly contributions and the total number of contributions in the fields on row B of the Payment Advice of Contributions of the Obligatory System ( Sample of form completion), then have the contribution payment advice stamped and signed by the employer / legal representative and write the name in BLOCK LETTERS in the “Signer’s Name” field (employers of domestic workers are not required to stamp).
    4. Within the contribution period, please bring the “ Payment Advice of Contributions of the Obligatory System ” and the “Declaration Form for Staff Change of Local Employees” to a service point of the Social Security Fund for payment of contributions.
    5. If the employee hired has never enrolled as a beneficiary of the Social Security Fund, the employer is required to submit together the Form for Enrollment of Beneficiary (Local Employee) (The form is to be stamped and signed by the employer / legal representative and employee, and employers of domestic workers are not required to stamp) and a photocopy of the front and back of the employee’s Macao SAR Resident ID Card.
    6. It is required to register as an employer and pay contributions for the employees according to the establishment declared on Financial Services Bureau’s Salaries Tax, Group I, Registration Form (Form M/2).

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Fees

Contribution amount: According to the Executive Order, with effect from 1 January 2017, the contribution amount is 90 patacas per month (Employer: 60 patacas; employee: 30 patacas).


Time Required to Process

Under normal circumstances, the contributions paid will be processed within the month that immediately follows the contribution month.


Remarks/Points to Note

  1. Obligatory system does not apply to the following situations:
    1. Employee who is the spouse of the employer, or who has de facto marital relationship with the employer, or who is a relative up to the second degree of relationship who lives and has meals with the employer;
    2. Employee who has a relationship established under an apprenticeship training contract, or through a vocational training system that aims to integrate the trainee into the employment market;
    3. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.
  2. If a long-term employee works less than 15 days in the employment start/end month, the employer is still required to fill out the “Declaration Form for Staff Change of Local Employees” within the contribution month that immediately follows and report the employee’s start/end date. If the employee has never enrolled as a beneficiary of the Social Security Fund, the employer is required to submit together the employee’s “Form for Enrollment of Beneficiary (Local Employee)” , and a photocopy of the front and back of the employee’s Macao SAR Resident ID Card in order to enroll the employee as a beneficiary of the Social Security Fund.
  3. If an employee has worked 15 days or more in the employment start or end month, the employer is required to pay contributions for him or her for the employment start or end month.
  4. The employer can check if the employee has enrolled before and look up his or her beneficiary number using the online service of the Social Security Fund’s website.
  5. Law No. 4/2010 provides that the employer may deduct the contributions payable by the employee from the employee’s wages.
  6. Even if the employee has started to receive old-age pension, the employer is still required to pay the obligatory system contributions for the employee during the existence of a labour relationship between the two parties.
  7. In the following situations, contributions can only be paid at the Social Security Fund, St. Lazarus Parish Field Office, Macao Government Services Centre (Area of Social Security and Employment) or Macao Government Services Centre in Islands (Area of Social Security):
    1. Employer registration for the first time;
    2. When there are staff changes during the quarter;
    3. Contribution payment advice has been modified or filled out by the employer him/herself;
    4. Contributions of casual workers.
  8. Before the contribution month of each quarter, the Social Security Fund will mail out the contribution payment advice to employers who have already registered and paid contributions. If an employer does not receive the contribution payment advice by the middle of the contribution month, he or she can download from the Social Security Fund’s website the blank forms of the Payment Advice of Contributions of the Obligatory System and the Declaration Form for Staff Change of Local Employees to fill in the information, or go to the Social Security Fund’s St. Lazarus Parish Field Office,  Macao Government Services Centre (Area of Social Security and Employment) or Macao Government Services Centre in Islands (Area of Social Security) with the company chop, a photocopy of the front and back of the Financial Service Bureau (abbreviated to DSF in Macao) Form M/1, a photocopy of the DSF Business Tax Return M/8, or an old receipt for payment of contributions to the Social Security Fund, in order to request a reprint of the contribution payment advice.

Related Specifications or Requirements

  1. Late Payment of Contributions
    Employers are required to pay a late payment interest if the contributions are paid within 60 days after the statutory payment period. The interest is calculated at a monthly rate of 3% on the total amount of contributions overdue, where a fraction of a month shall be counted as a full month, and the minimum interest is 50 patacas. If the contributions remain unpaid after 60 days, besides the late payment interest, the employer shall also be subject to a fine that is calculated quarterly and not more than half of the amount of contributions overdue, but the minimum fine is 500 patacas.
  2. Improper Appropriation of Contributions
    Any employer, who attempts to improperly appropriate all or part of the social security system’s contributions that he or she deducts from the employee’s remuneration according to law, and fails to pay the money to the Social Security Fund within 60 days after the expiration of the statutory period, shall be subject to imprisonment for up to three years, or a fine. If the offender is a legal person, he or she shall be subject to a fine of up to 360 days.
  3. Late Beneficiary Enrollment
    Any employer, who establishes a labour relationship with an employee for the first time, must enroll the employee as a beneficiary, and pay contributions for him or her within the contribution month that immediately follows the commencement of relationship. Violators shall be fined between 200 and 1,000 patacas for each employee affected by their infractions.

Payment of Contributions for Local Casual Workers

How to go through the formalities

Time Limit

Contribution period: Contributions are paid in the month that immediately follows the employee’s work month. For example, if an employee works in January, his or her contributions should be paid in February.

Formalities and Required Documents

The employer/legal representative can submit the following documents, either in person or through a represntative, to a service point of the Social Security Fund:

  1. With the Payment Advice of Contributions of the Obligatory System – Contributions of fixed-term labour contract (Casual workers) (Form FSS/DC/Guia-6) (Sample of form completion) (to be stamped* and signed by the employer/legal representative and write the name in BLOCK LETTERS in the “Signer’s Name” field), and tick (“✓”) the declaration “Having established a labour relationship with the employees” and pay at a service point of the Social Security Fund.
  2. If the employee hired has never enrolled as a beneficiary of the Social Security Fund, the employer is required to submit together the Form for Enrollment of Beneficiary (Local Employee)(Form FSS/DC-7) (Sample of form completion) (to be stamped* and signed by the employer/legal representative and employee) and a photocopy of the employee’s Macao SAR Resident ID Card.
    * Employers of domestic workers are not required to stamp.
  3. It is required to register as an employer and pay contributions for the employees according to the establishment declared on Financial Services Bureau’s Salaries Tax, Group I, Registration Form (Form M/2).

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Fees

According to the Executive Order, with effect from 1 January 2017, the contribution amounts are as follows:

  1. Employee who works 15 days or more in the month: 90 patacas per month (Employer: 60 patacas; employee: 30 patacas);
  2. Employee who works less than 15 days in the month: 45 patacas per month (Employer: 30 patacas; employee: 15 patacas).

Time Required to Process

Under normal circumstances, the contributions paid will be processed within the month that immediately follows the contribution month.


Remarks/Points to Note

  1. Obligatory system does not apply to the following situations:
    1. Employee who is the spouse of the employer, or who has de facto marital relationship with the employer, or who is a relative up to the second degree of relationship who lives and has meals with the employer;
    2. Employee who has a relationship established under an apprenticeship training contract, or through a vocational training system that aims to integrate the trainee into the employment market;
    3. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.
  2. Law No. 4/2010 provides that the employer may deduct the contributions payable by the employee from the employee’s wages.
  3. The employer can check if the employee has enrolled before and look up his or her beneficiary number using the online service of the Social Security Fund’s website.
  4. Even if the employee has started to receive old-age pension, the employer is still required to pay the obligatory system contributions for the employee during the existence of a labour relationship between the two parties.

Related Specifications or Requirements

  1. Late Payment of Contributions
    Employers are required to pay a late payment interest if the contributions are paid within 60 days after the statutory payment period. The interest is calculated at a monthly rate of 3% on the total amount of contributions overdue, where a fraction of a month shall be counted as a full month, and the minimum interest is 50 patacas. If the contributions remain unpaid after 60 days, besides the late payment interest, the employer shall also be subject to a fine that is calculated quarterly and not more than half of the amount of contributions overdue, but the minimum fine is 500 patacas.
  2. Improper Appropriation of Contributions
    Any employer, who attempts to improperly appropriate all or part of the social security system’s contributions that he or she deducts from the employee’s remuneration according to law, and fails to pay the money to the Social Security Fund within 60 days after the expiration of the statutory period, shall be subject to imprisonment for up to three years, or a fine. If the offender is a legal person, he or she shall be subject to a fine of up to 360 days.
  3. Late Beneficiary Enrollment
    Any employer, who establishes a labour relationship with an employee for the first time, must enroll the employee as a beneficiary, and pay contributions for him or her within the contribution month that immediately follows the commencement of relationship. Violators shall be fined between 200 and 1,000 patacas for each employee affected by their infractions.

Rectification of Default Contributions of the Obligatory System

How to go through the formalities

Time Limit

After the 60th day after the expiration of the statutory contribution period

Formalities and Required Documents

The employer/legal representative can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:

  1. Application for Rectifying the Default Contributions (Form FSS/DC-33) (Sample of form completion) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website);
  2. Contribution payment advice for the corresponding type;
  3. For contributions of long-term employees, the employer is required to submit together the Local Employee List (no staff change) or the Declaration Form for Staff Change of Local Employees (Sample of form completion) (if there are staff changes) (The declaration form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website);
  4. A photocopy of Financial Services Bureau (abbreviated to DSF in Macao) Salaries Tax, Group I, Registration Form (Form M/2);
  5. A photocopy of the front and back of DSF Salaries Tax, Group I, List of Employees or Casual Workers (Form M3/M4);
  6. If the employer has never registered with the Social Security Fund, he or she is required to submit the Form for Registration of Employer/Change of Employer Information (Form FSS/DC-15) (Sample of form completion) and the documents required for the employer’s category (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website);
  7. If the local employee hired has never enrolled as a beneficiary of the Social Security Fund, the employer is required to submit the employee’s Form for Enrollment of Beneficiary (Local Employee) (Form FSS/DC/7) (Sample of form completion) (The form is to be stamped and signed by the employer and employee, and employers of domestic workers are not required to stamp) and a photocopy of the front and back of the employee’s Macao SAR Resident ID Card (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website).

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Fees

People who pay contributions late can make the following payments in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”) at the place where the application is made:

  1. Contributions: According to the Executive Order, with effect from 1 January 2017, the contribution amounts are as follows:
    1. Long-term employee: 90 patacas per month (Employer: 60 patacas; employee: 30 patacas);
    2. Casual worker: 90 patacas per month for each casual worker who works 15 days or more in the month (Employer: 60 patacas; employee: 30 patacas); 45 patacas per month for each casual worker who works less than 15 days in the month (Employer: 30 patacas; employee: 15 patacas).
  2. Late payment interest: The interest is calculated at a monthly rate of 3% on the total amount of contributions overdue, where a fraction of a month shall be counted as a full month, and the minimum interest is 50 patacas.
  3. Financial penalty:
    1. The fine, which is calculated on a quarterly basis, will not exceed half of the amount of contributions overdue, but the minimum fine is 500 patacas.
    2. If the employer fails to register with the Social Security Fund or enroll the employee(s) within the statutory time limit, the employer shall be subject to a fine of 200 to 1,000 patacas for each employee affected by his or her infractions.

Time Required to Process

After receiving the Application for Rectifying the Default Contributions, the Social Security Fund will send a notice of hearing to the employer. Any statement or defense by the employer in respect of the outstanding contributions may be made in writing within 15 days of receiving the notice. If a written defense is not received after the expiration of the said period, the Social Security Fund will process the application for rectifying the default contributions according to law. The employer will be notified of the outcome of application and the payment arrangements by mail later.


Related Specifications or Requirements

After approval from the Social Security Fund, the employer must pay within 15 days from the date of notification and must also pay the outstanding contributions, together with a late payment interest and a fine. If the employer does not pay the contributions within the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer will also need to bear the costs incurred by the Bureau for tax enforcement procedures.

Change of Employer Registration Information

How to go through the formalities

Formalities and Required Documents

The employer / legal representative can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:

  1. Form for Registration of Employer/Change of Employer Information (Form FSS/DC-15) (Sample of form completion); (The form is to be stamped and signed by the employer, and employers of domestic workers are not required to stamp) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website);
  2. Documents required for employers of different categories:
    1. Enterprise: A photocopy of the front and back of Financial Services Bureau (abbreviated to DSF in Macao) Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1).
    2. Association: A photocopy of the association’s statutes published in the Official Gazette.
    3. Insurance intermediary: A photocopy of the front and back of DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1).
    4. Junket promoter:
      1. A photocopy of the front and back of DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1);
      2. A photocopy of the updated Junket Promoter License issued by the Gaming Inspection and Coordination Bureau.
    5. Liberal and specialized professional: A photocopy of the front and back of DSF Salaries Tax, Group II, Declaration Form for Business Commencement/Change of Information for Liberal or Specialized Profession (Form M1A).
    6. Market stall lessee: A photocopy of the Market Stall Lessee Profile issued by the Municipal Affairs Bureau.
    7. Employer of a local domestic worker:
      1. To change the employer’s identity information
        1. A photocopy of the employer’s identification document;
        2. A photocopy of a document issued by the Identification Services Bureau to change the related information (required to present the original).
      2. To change the employer’s correspondence address
        1. A document containing the latest residential address (e.g., a utility bill of the current address, etc.).

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Fees

Free


Processing Time

Depending on the circumstances of the case.


Remarks/Points to Note

To change information, the form must be signed by employer / legal representative and affixed with company seal. The employer of domestic worker does not need to affix a seal but needs to submit the required documents.


Enquiry about Status

Check the application status: Can visit a service point or call (853) 2853 2850 for enquiries.

Complaint against the Employer for Failing to Pay Contributions

How to go through the formalities

Formalities and Required Documents

The complainant can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:

  1. Complaint Form against the Employer for Failing to Pay Contributions (Form FSS/DC-20) (Sample of form completion) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website);
  2. Present the original copy of the complainant’s Macao SAR Resident ID Card; (If the complaint is submitted by someone else, a photocopy of the applicant’s Macao SAR Resident ID Card can be presented);
  3. A photocopy of proof of employment (e.g., labour contract, payroll record, attendance record, proof of employment or proof of termination of employment, etc).

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Time Required to Process

Notify the complainant in writing of the status of the case within 15 working days of the day that immediately follows the complainant’s filing of complaint (exclusive of the day of filing). (Performance Pledge)


Remarks/Points to Note

The complainant should correctly complete the Complaint Form against the Employer for Failing to Pay Contributions, in particular, the employer’s information (name, address and telephone number of the business) which must be clearly provided in order to let the Social Security Fund follow up on the case.

Electronic Filing Service – Activate the Service

How to go through the formalities

Formalities and Required Documents

● Business & Associations Platform
  1. Employers only need to log in to "Business & Associations Platform" with an "Entity User Account" or "Individual’s Macao One Account” (applies only to employers in categories such as individual business owners or freelancers).
  2. Account settings: Log in to the system of Macao One Account (website: https://entity-account.gov.mo/) with the Entity User Account - Staff Login Number (Administrator), and then click on "List of Government Services". Then, select "Report new hires and employment termination" and configure in the group the Staff Login Number that has permission to use the service. After completing the configurations, authorized personnel can use the reporting service of "Business & Associations Platform".
  3. After the employee's employment information has been successfully reported on "Business & Associations Platform", the Social Security Fund’s Electronic Filing Service will be launched simultaneously.
● Social Security Fund’s Electronic Filing Service platform.
  1. The employer/legal representative can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:
    1. Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System) (Form FSS/DC-82) (Sample of form completion); (to be signed and stamped by the employer and master account, and employers of domestic workers are not required to stamp) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)
    2. A photocopy of the front and back of the legal representative’s Macao SAR Resident ID Card or passport;
    3. To log in to the Electronic Filing System with the individual account of “Macao One Account”, a photocopy of the front and back of the master account holder’s ID card/a photocopy of his/her passport* must be submitted together;
      (*The submitted information must be consistent with the information for applying for the individual account of “Macao One Account”)
    4. Documents required for employers of different industries:
      1. If the employer is an enterprise, the following documents must also be submitted:
        1. A photocopy of the front and back of the Financial Services Bureau (abbreviated to DSF in Macao) Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1).
      2. If the employer is an association, the following documents must also be submitted:
        1. A photocopy of the association’s statutes published in the Official Gazette;
        2. A photocopy of the “Certificate of Leadership Structure of Established Association” issued by the Identification Services Bureau, or photocopies of the minutes of the association’s general meeting about the election of leadership structure.
      3. If the employer is an insurance Intermediary, the following documents must also be submitted:
        1. A photocopy of the front and back of the DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1).
      4. If the employer is a junket promoter, the following documents must also be submitted:
        1. A photocopy of the front and back of the DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1).
      5. If the employer is a liberal and specialized professional, the following documents must also be submitted:
        1. A photocopy of the front and back of DSF Salaries Tax, Group II, Declaration Form for Business Commencement/Change of Information for Liberal or Specialized Professions (Form M1/M1A).
      6. If the employer is a market stall lessee, the following documents must also be submitted:
        1. A photocopy of the Market Stall Lessee Profile issued by the Municipal Affairs Bureau.
  2. After activating the service, users may log in to the "Electronic Filing System" with their "Macao One Account".

Points to Note:

  1. The master account is the employer him/herself, the employer’s legal representative or an authorized person (a Power of Attorney must be filled in separately).
  2. All information and documents submitted by the master account in the Electronic Filing System are equivalent to submission in paper form and have the same legal effect.

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Remarks/Points to Note

  1. About the time for the first use of Electronic Filing Service, please refer to the “Timetable for Using the Electronic Filing Service”.
  2. For details about the "Entity User Account" and "Individual’s Macao One Account", please refer to the following link:
    - Entity User Account: https://www.gov.mo/pt/servicos/ps-2112/
    - Individual’s Macao One Account: https://www.gov.mo/pt/servicos/ps-1047/ps-1047a/

Electronic Filing Service – Suspend the Service

How to go through the formalities

Formalities and Required Documents
The employer/legal representative can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:
Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System) (Form FSS/DC-82) (Sample of form completion ); (to be signed and stamped by the employer, and employers of domestic workers are not required to stamp) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)


Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Remarks/Points to Note

  1. The use of Electronic Filing System will be terminated from the quarter (long-term employee and employment fee for non-resident workers)/the month (casual worker) that immediately follows the filing of application.
    1. Contributions of long-term employees and employment fee for non-resident workers:
      After the employer has filed an application to suspend the Electronic Filing Service, he or she is still required to report the long-term employees’ contribution information for the quarter through the Electronic Filing System, and the contributions must be paid with a dedicated payment advice. The employer will start to receive the paper contribution payment advice mailed by the Social Security Fund in the quarter that immediately follows the filing of application.
      If the employer does not receive the paper contribution payment advice mailed by the Social Security Fund before the middle of the contribution month that immediately follows the filing of application, he or she must go to a service point of the Social Security Fund within the contribution month to make enquiries and request a reprint of the contribution payment advice, in order to avoid being fined for late payment of contributions.
    2. Contributions of casual workers:
      After the employer has filed an application to suspend the Electronic Filing Service, he or she is still required to report the casual workers’ contribution information for the month through the Electronic Filing System, and the contributions must be paid with a dedicated payment advice. Regarding the contributions of casual workers for the later months, the employer is required to fill out the Payment Advice of Contributions – Casual Workers by him/herself within the month that immediately follows the casual worker’s work month, and pay contributions at a service point of the Social Security Fund.

Electronic Filing Service – Add and Cancel a Master Account Holder

How to go through the formalities

Formalities and Required Documents

Log in with the entity account of “Macao One Account”:

  1. To add and cancel a master account holder:
    After entering the Electronic Filing System with the Staff Login Number (Administrator), a master account can be added and cancelled using the account management function.

Log in with the individual account of “Macao One Account”:
The employer/legal representative can submit the following documents, either in person or through a representative, to a service point of the Social Security Fund:

  1. To add a master account holder:
    – The form “Electronic Filing Service (Contributions of the Obligatory System) To Add and Cancel a Master Account (Form FSS/DC-94) (Sample of form completion); (The form must be signed and stamped by the employer and the new master account holder, and employers of domestic workers are not required to stamp) (The form can be obtained at a service point of the FSS or can be downloaded from the FSS’s website)
    – A photocopy of the front and back of the new master account holder’s ID card/a photocopy of his/her passport*.
    (*The submitted information must be consistent with the information for applying for the individual account of “Macao One Account”)
  2. To cancel a master account holder:
    – The form “Electronic Filing Service (Contributions of the Obligatory System) To Add and Cancel a Master Account (Form FSS/DC-94) (Sample of form completion); (The form must be signed and stamped by the employer, and employers of domestic workers are not required to stamp) (The form can be obtained at a service point of the FSS or can be downloaded from the FSS’s website)

Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Remarks/Points to Note

  1. Users log in to the Electronic Filing System with “Macao One Account”.
  2. The master account is the employer him/herself, the employer’s legal representative, or the authorised person (a separate power of attorney must be filled out).
  3. All the information and documents submitted by the master account in the Electronic Filing System are equivalent to being submitted in paper form and have the same legal effect.
  4. The maximum number of master account holders is five.

Electronic Filing Service – Report the Employment Information of Local Long-Term Employees

How to go through the formalities

Time Limit

General Reporting Period: The first day of the employee’s work quarter to the last day of the contribution month that immediately follows;

Supplementary Reporting Period: From the day that immediately follows the payment of the quarter’s contributions to the last day of the contribution month (subject to certain conditions).

Formalities and Required Documents

● Business & Associations Platform
  1. Log in to “Business & Associations Platform”, select “Report new hires and employment termination” service, and then select “Report new hires” or “Report employment termination”.
  2. Users can report the employee’s employment information through the reporting methods of [Single entry] and [Batch entry].
    I.  [Single entry]: Enter the employment information of each employee one by one.
    II. [Batch entry]: Create a spreadsheet in an "Excel template" format that contains the employee’s employment information, and import the data into the system of Business & Associations Platform.
  3. After completing the data entry and saving of data, the information must be "submitted" within the reporting period in order to complete the relevant reporting procedures.
  4. Enroll as a beneficiary – If the local employee hired has not enrolled as a beneficiary of the Social Security System, the relevant employer must enroll the employee within the contribution month that immediately follows the start of employment, and make contributions for him or her.  When the employer reports the start of employment through the "Business & Associations Platform", the new hire will be enrolled as a beneficiary of the Social Security Fund simultaneously if he or she is eligible for the Social Security System.  No separate procedures are required.
  5. For detailed operational instructions, please refer to the "Operational Guidelines for the system of Business & Associations Platform".
● Social Security Fund’s Electronic Filing Service Platform
  1. Employers using the Electronic Filing Service may report the employment information of long-term employees during the (general) reporting period for long-term employees. The steps are as follows:
    1. Log in to the Social Security Fund’s Electronic Filing Service Platform to report the staff change of long-term employees during the work quarter;
    2. After inputting the data, the user is required to click the “Save” button, check that the Employer Registration Number that needs to e-file is correct and click the “Confirm to Save” button, the System will then save the staff’s employment information entered and generate a “Report Version”;
    3. After inputting the employment information of all employees for the quarter, the master account is required to click the “Submit” button during the reporting period, check that the Employer Registration Number that needs to e-file is correct and tick (“✓”) the declaration “Having established a labour relationship with the employees” and click “Confirm to Submit” button to submit the information to the Social Security Fund, in order to complete the reporting procedures for the quarter.
    4. If the long-term employee hired has never enrolled as a beneficiary of the Social Security Fund, the employer can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been verified by the employee.
      NOTE: If the local long-term employees “have no change” during the quarter, the Contribution Payment Advice can be downloaded directly on the first day of the contribution month.
  2. From the day that immediately follows the payment of the quarter’s contributions to the last day of the contribution month, employers who have hired a local long-term employee can still use the Electronic Filing System to supplement the local long-term employee data that simultaneously meets the following conditions:
    I) The master account can only supplement the information of employees who start or terminate employment within the last 14 days of the month prior to the contribution month;
    II) For each employee, the master account can only report the employment start or end date once during the supplementary reporting period;
    III) It does not affect information relating to the number and amount of contributions already reported for each employee during the “Reporting Period”.
    The reporting method is as follows:

    1. After submitting the employee data during the reporting period, the master account can still log in to the Electronic Filing System within the “Supplementary Reporting Period” to supplement the employment information of local long-term employees who meet the above conditions;
    2. After inputting the data, the user is required to click the “Save” button, check that the Employer Registration Number that needs to e-file is correct and click the “Confirm to save” button, the System will then save the staff’s employment information entered and generate a “Report Version”;
    3. After inputting the data, the master account is required to click the “Submit” button during the supplementary reporting period, check that the Employer Registration Number that needs to e-file is correct and tick (“✓”) the declaration “Having established a labour relationship with the employees” and click “Confirm to Submit” button to submit the information to the Social Security Fund in order to complete the supplementary reporting procedures.
    4. If the long-term employee hired has never enrolled as a beneficiary of the Social Security Fund, the employer can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been verified by the employee.
  3. It is required to register as an employer and pay contributions for the employees according to the establishment declared on Financial Services Bureau’s Salaries Tax, Group I, Registration Form (Form M/2).
  4. For detailed operating instructions, please refer to the "Operational Guidelines for Electronic Filing System".

Remarks/Points to Note

  1. The function of “submitting” the employee data to the Social Security Fund is only available to the master account.
  2. From the 21st day of the month prior to the contribution month to the second last working day of the contribution month, the System will provide the “Data Sheet for Previewing all Employee Data” (Excel format) based on the information about the employer’s original employees, and the “saved” data for the quarter. Users can preview the number and amount of contributions payable for the quarter’s long-term employees, as well as the employment information of long-term employees during the quarter.
  3. Long-term employees are not required to pay contributions if they work less than 15 days in the employment start/end month, but the employer is still required to log in to the Electronic Filing System to report the employee’s start/end date during the corresponding reporting period or supplementary reporting period.
  4. Obligatory system does not apply to the following situations:
    1. The employer himself/herself
    2. Employee who is the spouse of the employer, or who has de facto marital relationship with the employer, or who is a relative up to the second degree of relationship who lives and has meals with the employer;
    3. A labour contract relationship that does not involve authority and direction of the employer
    4. Employee who has a relationship established under an apprenticeship training contract, or through a vocational training system that aims to integrate the trainee into the employment market;
    5. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.

Electronic Filing Service – Report the Employment Information of Local Casual Workers

How to go through the formalities

Time Limit

Reporting Period: From the first day of the employee’s work month to the last day of the month that immediately follows.

Formalities and Required Documents

● Business & Associations Platform
  1. Log in to “Business & Associations Platform”, select “Report the monthly contribution information of casual workers” service.
  2. Users can report the number of working days per month for casual workers using the reporting methods of [Single entry] and [Batch entry]. I.  [Single entry]: Enter the number of working days for each casual worker one by one. II. [Batch entry]: Create a spreadsheet in an "Excel template" format that contains data on the number of working days of the casual workers, and import the data into the system of Business & Associations Platform.
  3. After completing the data entry and saving of data, the information must be "submitted" within the reporting period in order to complete the relevant reporting procedures.
  4. Enroll as a beneficiary – If the local employee hired has not enrolled as a beneficiary of the Social Security System, the relevant employer must enroll the employee within the contribution month that immediately follows the start of employment, and make contributions for him or her.  When the employer reports the start of employment through the "Business & Associations Platform", the new hire will be enrolled as a beneficiary of the Social Security Fund simultaneously if he or she is eligible for the Social Security System.  No separate procedures are required.
  5. For detailed operational instructions, please refer to the "Operational Guidelines for the system of Business & Associations Platform".
● Social Security Fund’s Electronic Filing Service Platform

Employers using the Electronic Filing Service may report the casual workers’ employment information during the reporting period for casual workers. The steps are as follows:

  1. Log in to the Social Security Fund’s Electronic Filing Service Platform to report the casual worker’s number of working days in the work month (the employee works 15 days or more in the month/the employee works less than 15 days in the month);
  2. After inputting the data, the user is required to click the “Save” button, check that the Employer Registration Number that needs to e-file is correct and click the “Confirm to Save” button, the System will then save the staff’s employment information entered and generate a “Report Version”;
  3. After inputting the employment information of all employees for the month, the master account is required to click the “Submit” button during the reporting period, check that the Employer Registration Number that needs to e-file is correct and tick (“✓”) the declaration “Having established a labour relationship with the employees” and click the “Confirm to Submit” button to submit the information to the Social Security Fund, in order to complete the reporting procedures for the month.
  4. If the local casual worker hired has never enrolled as a beneficiary of the Social Security Fund, the employer can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been verified by the employee.
  5. It is required to register as an employer and pay contributions for the employees according to the establishment declared on Financial Services Bureau’s Salaries Tax, Group I, Registration Form (Form M/2).
  6. For detailed operating instructions, please refer to the "Operational Guidelines for Electronic Filing System".

NOTE: The function of “submitting” the employee data to the Social Security Fund is only available to the master account.


Remarks/Points to Note

  1. The function of “submitting” the employee data to the Social Security Fund is only available to the master account.
  2. Obligatory system does not apply to the following situations:
    1. The employer himself/herself;
    2. Employee who is the spouse of the employer, or who has de facto marital relationship with the employer, or who is a relative up to the second degree of relationship who lives and has meals with the employer;
    3. A labour contract relationship that does not involve authority and direction of the employer;
    4. Employee who has a relationship established under an apprenticeship training contract, or through a vocational training system that aims to integrate the trainee into the employment market;
    5. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.

Electronic Filing Service – Pay Contributions of the Obligatory System (Long-Term Employees)

How to go through the formalities

Time Limit

Contribution period: The contributions of the preceding quarter are paid quarterly in January, April, July and October.

Formalities and Required Documents

Employers who report employee’s employment information electronically can log in to the system, during the following periods, to check and download dedicated contribution payment advice, and pay contributions for local long-term employees through designated channels.

  1. If the local long-term employees have no change during the quarter, or the master account “submits” the employee data in the work quarter of the long-term employee:
    1. From the first day of the contribution month to the last day of the month, the master account can log in to the “Business & Associations Platform”, or the Social Security Fund’s Electronic Filing Service Platform to view and check whether the information on the “Local Employee List” for the quarter is correct;
    2. After checking the information, select and download the “Electronic Filing-Payment Advice of Contributions of the Obligatory System (Long-Term Employee)” for the quarter.
    3. Within the contribution period, please bring the Electronic Filing-Payment Advice of Contributions of the Obligatory System (Long-Term Employee) (a contribution payment advice prepared by the Electronic Filing System, and the employer is not required to sign and stamp on it) and pay contributions in the following ways:
      1. Can log in to the following electronic channels through the “Macao One Account”:
        1. “Macao One Account” mobile app or online platform (https://www.mo.gov.mo/home)
        2. “Business & Associations Platform” mobile app or online (https://www.ab.gov.mo/home)
      2. Designated banks’ electronic channels or payment counters. For details, please refer to Report Employee’s Employment Information Electronically web page - Payment Channels and Methods;
      3. 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);
      4. All service points of Social Security Fund (payment methods).
  2. If the master account “submits” the employee data during the period from the first day of the contribution month to the last day of the month:
    1. From the “submission” date of information to the last day of the month, the master account can log in to the “Business & Associations Platform” or Social Security Fund’s Electronic Filing Service Platform to view and check whether the information on the “Local Employee List” for the quarter is correct;
    2. After checking the information, select and download the “Electronic Filing-Payment Advice of Contributions of the Obligatory System (Long-Term Employee)” for the quarter.
    3. Within the contribution period, please bring the Electronic Filing-Payment Advice of Contributions of the Obligatory System (Long-Term Employee) (a contribution payment advice prepared by the Electronic Filing System, and the employer is not required to sign and stamp on it) and pay contributions in the following ways:
      1. Can log in to the following electronic channels through the “Macao One Account”:
        1. “Macao One Account” mobile app or online platform (https://www.mo.gov.mo/home)
        2. “Business & Associations Platform” mobile app or online (https://www.ab.gov.mo/home)
      2. Make payments through the AutoPay provided by designated banks. For details, please refer to Report Employee’s Employment Information Electronically web page - Payment Channels and Methods;
      3. All service points of Social Security Fund (payment methods).

● View and download the operation guide for [Contribution Payment Advice] and [Local Employee List]:

- Business & Associations Platform
- Social Security Fund’s Electronic Filing Service Platform


Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Fees

Contribution amount: According to the Executive Order, with effect from 1 January 2017, the contribution amount is 90 patacas per month (Employer: 60 patacas; employee: 30 patacas).


Time Required to Process

Under normal circumstances, the contributions paid will be processed within the month that immediately follows the contribution month.


Remarks/Points to Note

  1. If the employee hired has never enrolled as a beneficiary of the Social Security Fund, employers using the Social Security Fund’s Electronic Filing Service can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been checked by the employee. After this step, the formalities of beneficiary enrollment can be considered complete.
  2. If the local long-term employees have no change during the quarter but the master account fails to “submit” the employee data within the reporting period, he or she is required to go to a service point of the Social Security Fund within the contribution month to report the employment information of the quarter’s long-term employees, and make the payment.
  3. If there are any modifications to the payment advice, the employer must make the payment at a service point of the Social Security Fund.
  4. Employers who have completed the payment within the contribution month can log in to the “Business & Associations Platform”, or the Social Security Fund’s Electronic Filing Service Platform to view and download the “Record of Payment” and the “Payment List of Local Employees” from the 10th day of the month that immediately follows the contribution month. All the information will be stored for one year from that date.
  5. Law No. 4/2010 provides that the employer may deduct the contributions payable by the employee from the employee’s wages.
  6. If an employee has worked 15 days or more in the employment start or end month, the employer is required to pay contributions for the employee for the employment start or end month.
  7. Obligatory system does not apply to the following situations:
    1. Employee who is the spouse of the employer, or who has de facto marital relationship with the employer, or who is a relative up to the second degree of relationship who lives and has meals with the employer;
    2. Employee who has a relationship established under an apprenticeship training contract, or through a vocational training system that aims to integrate the trainee into the employment market;
    3. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.
  8. Even if the employee has started to receive old-age pension, the employer is still required to pay the obligatory system contributions for the employee during the existence of a labour relationship between the two parties.

Related Specifications or Requirements

  1. Late Payment of Contributions
    Employers are required to pay a late payment interest if the contributions are paid within 60 days after the statutory payment period. The interest is calculated at a monthly rate of 3% on the total amount of contributions overdue, where a fraction of a month shall be counted as a full month, and the minimum interest is 50 patacas. If the contributions remain unpaid after 60 days, besides the late payment interest, the employer shall also be subject to a fine that is calculated quarterly and not more than half of the amount of contributions overdue, but the minimum fine is 500 patacas.
  2. Improper Appropriation of Contributions
    Any employer, who attempts to improperly appropriate all or part of the social security system’s contributions that he or she deducts from the employee’s remuneration according to law, and fails to pay the money to the Social Security Fund within 60 days after the expiration of the statutory period, shall be subject to imprisonment for up to three years, or a fine. If the offender is a legal person, he or she shall be subject to a fine of up to 360 days.
  3. Late Beneficiary Enrollment
    Any employer, who establishes a labour relationship with an employee for the first time, must enroll the employee as a beneficiary, and pay contributions for him or her within the contribution month that immediately follows the commencement of relationship. Violators shall be fined between 200 and 1,000 patacas for each employee affected by their infractions.

Electronic Filing Service – Pay Contributions of the Obligatory System (Casual Workers)

How to go through the formalities

Time Limit

Payment period: Contributions are paid in the month that immediately follows the employee’s work month. For example, if an employee works in January, his or her contributions should be paid in February.

Formalities and Required Documents

Employers who report the employee’s employment information electronically can log in to the system, during the following periods, to check and download dedicated contribution payment advice, and pay contributions for local casual workers through designated channels.

  1. If the master account “submits” the employee data during the period from the 1st day of the casual worker’s work month to the 3rd day of the month that immediately follows:
    1. From the first day of the month that immediately follows the casual worker’s work month to the last day of the month, the master account can log in to the “Business & Associations Platform”, or the Social Security Fund’s Electronic Filing Service Platform to view and check whether the information on the “Local Employee List” for the month is correct;
    2. After checking the information, select and download the“Electronic Filing-Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual worker))” for the month.
    3. Within the contribution period, please bring the Electronic Filing-Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual worker)) (a contribution payment advice prepared by the Electronic Filing System, and the employer is not required to sign and stamp on it) and pay contributions in the following ways:
      1. Can log in to the following electronic channels through the “Macao One Account”:
        1. "Macao One Account" mobile app or online platform (https://www.mo.gov.mo/home)
        2. "Business & Associations Platform" mobile app or online platform (https://www.ab.gov.mo/home)
      2. Designated banks’ electronic channels or payment counters. For details, please refer to Report Employee’s Employment Information Electronically web page – Payment Channels and Methods;
      3. 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);
      4. 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);
      5. All service points of Social Security Fund (payment methods).
  2. If the master account “submits” the employee data during the period from the 4th day of the month that immediately follows the casual worker’s work month to the last day of the month:
    1. From the submission date of employee data to the last day of the month, the master account can log in to the “Business & Associations Platform”, or Social Security Fund’s Electronic Filing Service Platform, to view and check whether the information on the “Local Employee List” for the month is correct;
    2. After verifying the information, select and download the “Electronic Filing-Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual workers))” for the month.
    3. Within the contribution period, please bring the Electronic Filing-Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual workers)) (a contribution payment advice prepared by the Electronic Filing System, and the employer is not required to sign and stamp on it) and pay contributions in the following ways:
      1. Can log in to the following electronic channels through the “Macao One Account”:
        1. "Macao One Account" mobile app or online platform (https://www.mo.gov.mo/home)
        2. "Business & Associations Platform" mobile app or online platform (https://www.ab.gov.mo/home)
      2. Make payments through the AutoPay provided by designated banks. For details, please refer to the Report Employee’s Employment Information Electronically web page – Payment Channels and Methods;
      3. All service points of Social Security Fund (payment methods).

● Check and download the operation guide for [Contribution Payment Advice] and [Local Employee List]:

- Business & Associations Platform
- Social Security Fund’s Electronic Filing Service Platform


Service Locations and Office Hours

  1. Social Security Fund, St. Lazarus Parish Field Office
    Address: Rua Eduardo Marques, n.os 2-6, Macau
    Office hours:
    Monday to Thursday: 09:00 – 13:00 , 14:30 – 17:45
    Friday: 09:00 – 13:00 , 14:30 – 17:30
  2. Macao Government Services Centre (Social Security Affairs)
    Address: Rua Nova da Areia Preta, n.º 52, 1.º andar, Área P, Macau
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)
  3. Macao Government Services Centre in Islands (Social Security Affairs)
    Address: Rua de Coimbra, n.º 225, 3.º andar, Zona G ,Taipa
    Office hours:
    Monday to Friday: 09:00 – 18:00 (No lunch break)

Fees

According to the Executive Order, with effect from 1 January 2017, the contribution amounts are as follows:

  1. Employee who works 15 days or more in the month: 90 patacas per month (Employer: 60 patacas; employee: 30 patacas);
  2. Employee who works less than 15 days in the month: 45 patacas per month (Employer: 30 patacas; employee: 15 patacas).

Time Required to Process

Under normal circumstances, the contributions paid will be processed in the month that immediately follows the contribution month.


Remarks/Points to Note

  1. If the employee hired has never enrolled as a beneficiary of the Social Security Fund, employers using the Social Security Fund’s Electronic Filing Service can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been checked by the employee. After this step, the formalities of beneficiary enrollment can be considered complete.
  2. If the master account fails to “submit” the employee data within the reporting period, he or she is required to go to a service point of the Social Security Fund within the contribution month to report the employment information of the month’s casual workers, and make the payment.
  3. If there are any modifications to the payment advice, the employer must make the payment at a service point of the Social Security Fund.
  4. Employers who have already paid contributions in the contribution month can log in to the “Business & Associations Platform”, or the Social Security Fund’s Electronic Filing Service Platform to view and download the “Record of Payment” and the “Payment List of Local Employees” from the 10th day of the month that immediately follows the contribution month. All the information will be stored for one year from that date.
  5. Law No. 4/2010 provides that the employer may deduct the contributions payable by the employee from the employee’s wages.
  6. Obligatory system does not apply to the following situations:
    1. Employee who is the spouse of the employer, or who has de facto marital relationship with the employer, or who is a relative up to the second degree of relationship who lives and has meals with the employer;
    2. Employee who has a relationship established under an apprenticeship training contract, or through a vocational training system that aims to integrate the trainee into the employment market;
    3. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.
  7. Even if the employee has started to receive old-age pension, the employer is still required to pay the obligatory system contributions for the employee during the existence of a labour relationship between the two parties.

Related Specifications or Requirements

  1. Late Payment of Contributions
    Employers are required to pay a late payment interest if the contributions are paid within 60 days after the statutory payment period. The interest is calculated at a monthly rate of 3% on the total amount of contributions overdue, where a fraction of a month shall be counted as a full month, and the minimum interest is 50 patacas. If the contributions remain unpaid after 60 days, besides the late payment interest, the employer shall also be subject to a fine that is calculated quarterly and not more than half of the amount of contributions overdue, but the minimum fine is 500 patacas.
  2. Improper Appropriation of Contributions
    Any employer, who attempts to improperly appropriate all or part of the social security system’s contributions that he or she deducts from the employee’s remuneration according to law, and fails to pay the money to the Social Security Fund within 60 days after the expiration of the statutory period, shall be subject to imprisonment for up to three years, or a fine. If the offender is a legal person, he or she shall be subject to a fine of up to 360 days.
  3. Late Beneficiary Enrollment
    Any employer, who establishes a labour relationship with an employee for the first time, must enroll the employee as a beneficiary, and pay contributions for him or her within the contribution month that immediately follows the commencement of relationship. Violators shall be fined between 200 and 1,000 patacas for each employee affected by their infractions.