Temp : 28°C   Humi : 85%
Social Security System

Contributions of the Obligatory System

Service Introduction

Persons to Whom the Contributions of Obligatory System Apply

  1. According to the General Regime of Labour Relations, Macao SAR residents (including Macao SAR residents who are employed to work in the foreign branches or agencies of companies registered in the Macao SAR) who work under the authority and direction of employers through contracts and in return for remuneration;
  2. Public administration staff in any form of appointment, but does not include in-service public administration staff already enrolled in the Retirement, Widow and Orphans’ Pensions Scheme.

Service Targets and Eligibility for Application

  1. Registration of Employer
    Employer who establishes a labour relationship with an employee for the first time, and has never registered as an employer with the Social Security Fund.
  2. Beneficiary Enrollment under the Obligatory System
    If the employee hired by an employer is a person who establishes a labour relationship with others for the first time.
  3. Payment of Contributions for Local Long-Term Employees
    Employer who hires local employee(s) to work for him or her for a long time.
  4. Payment of Contributions for Local Casual Workers
    Employer who hires local employee(s) to work for him or her under a term labour contract.
  5. Rectification of Default Contributions of the Obligatory System
    Employer who pays contributions after the 60th day of the expiration of the statutory contribution period.
  6. Change of Employer Information
    Employer who has already registered with the Social Security Fund.
  7. Change of Personal Particulars
    Beneficiary or individual account owner who needs to change his or her personal identity information, address or telephone number with the Social Security Fund.
  8. Complaint against the Employer for Failing to Pay Contributions
    An employee may file a complaint if he or she finds that the employer fails to enroll him or her with the Social Security Fund and fulfil the obligation to pay contributions.
  9. Electronic Filing Service – Apply for the Service
    Employer who has already registered as an employer with the Social Security Fund.
  10. Electronic Filing Service – Cancel the Service
    Employer who has been approved to use the Electronic Filing Service.
  11. Electronic Filing Service - Add and Cancel a Master Account Holder
    Employer who has been approved to use the Electronic Filing Service.
  12. Electronic Filing Service – Report the Employment Information of Local Long-Term Employees
    Employer who has been approved to use the Electronic Filing Service and has hired local employee(s) to work for him or her for a long time.
  13. Electronic Filing Service – Report the Employment Information of Local Casual Workers
    Employer who has been approved to use the Electronic Filing Service and has hired local employee(s) to work for him or her under a term labour contract.
  14. Electronic Filing Service – Pay Contributions of the Obligatory System (Long-Term Employee)
    Employer who has been approved to use the Electronic Filing Service and has hired local employee(s) to work for him or her for a long time.
  15. Electronic Filing Service - Pay Contributions of the Obligatory System (Casual Worker)
    Employer who has been approved to use the Electronic Filing Service and has hired local employee(s) to work for him or her under a term labour contract.

Ways of Enquiries

Implementation Department and Unit: Social Security Fund, Division of Contributions

Service Location: Detailed address

Enquiry phone number: (853)2853 2850

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

Fax: (853)2853 2840(24-hour)

Email: at@fss.gov.mo

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

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

Set-Up Locations 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

The employer may register as an employer, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted:

  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. 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 employer’s identification document;
      3. A photocopy of the front and back of the domestic worker’s Macao SAR Resident ID Card;
      4. A document containing the correct residential address (e.g. a utility bill of the current address, etc.).

Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)

Time Required to Process

The employer needs to submit the required documents to a service point of the Social Security Fund where he or she will be issued an 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 – Casual Workers (Form FSS/DC/Guia-6) (Sample of form completion).
    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 – Casual Workers (Form FSS/DC/Guia-6) the casual worker’s number of work days for the month;
    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 – 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).
  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 Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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, Widow and Orphans’ 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

  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, simply put a tick (“ ✓ ”) in the tick box □ of row A, and then have the contribution payment advice stamped and signed by the employer (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. Pay contributions at a service point of the Social Security Fund:
        With the dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”), and the payment should be made in patacas.
      2. Pay contributions at the Designated Public Services Centres and Stations under the Municipal Affairs Bureau:
        With the uncorrected contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Instituto para os Assuntos Cívicos e Municipa”), and the payment should be made in patacas.
      3. Pay contributions at the Bank of China Macau Branch, Industrial and Commercial Bank of China (Macau) Ltd., Banco Comercial de Macau, Tai Fung Bank, Macau Chinese Bank, Luso International Banking Limited, Delta Asia Bank, Banco Nacional Ultramarino and OCBC Wing Hang Bank:
        With the unmodified and dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”) (the said banks only accept cheques and cashier’s orders of their own banks), or pay by bank transfer of the same bank, and the payment should be made in patacas.
  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) (to be stamped and signed by the employer, 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 indicating the employee’s start/end date;
      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, simply put a tick (“ ✓ ”) in the tick box □ of row B of the Payment Advice of Contributions of the Obligatory System ( Sample of form completion), and fill in the number of monthly contributions calculated and the total number of contributions, then have the contribution payment advice stamped and signed by the employer (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 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.

Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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, Widow and Orphans’ 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 FSS St. Lazarus Parish Field Office, China Civil Plaza Field Office in NAPE, 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, China Civil Plaza Field Office in NAPE, 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

  1. With the Payment Advice of Contributions – Casual Workers (Form FSS/DC/Guia-6) (Sample of form completion) (to be stamped* and signed by the employer), the contributions can be paid in cash, by cheque or cashier’s order at a service point of the Social Security Fund (payable to “Fundo de Segurança Social”).
  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 and employee) and a photocopy of the employee’s Macao SAR Resident ID Card.

* Employers of domestic workers are not required to stamp.


Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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, Widow and Orphans’ 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 may apply to rectify the default contributions, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted:

  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 Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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 Information

How to go through the formalities

Formalities and Required Documents

The employer may go through the formalities, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted:

  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 Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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 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.

Change of Personal Particulars

How to go through the formalities

Formalities and Required Documents

  1. To change personal particulars such as your name, Macao SAR Resident ID Card number or date of birth:
    The applicant can submit the following documents either in person or through a representative, to a service point of the Social Security Fund:

    1. Please complete the “Change of Personal Particulars Form” (Form FSS/DC-21(I)) (Download Forms CH / PT) and have it signed by the applicant (Sample of form Completion EN) (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 applicant’s Macao SAR Resident ID Card (required to present the original);
    3. A photocopy of the proof of change of information issued by the Identification Services Bureau (required to present the original);
    4. If the applicant authorises somebody else to submit the form for him or her, the person submitting the form is required to present his or her own identification documents besides submitting and presenting the above documents.
  2. To change your address or telephone number:
    1. When you change the contact information with the Identification Services Bureau through a multi-function self-service machine, you may authorize the Bureau to provide the information to the Social Security Fund and update it at the same time.
    2. You may either complete the “Change of Personal Particulars Form” (Form FSS/DC-21(I)) (Download Forms CH / PT) and have it signed by the applicant (Sample of form completion EN) (The form is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website), or specify in writing the name of applicant, the Macao SAR Resident ID Card number, the full address and contact phone number / mobile phone number for receiving text messages. The written documents must be signed by the applicant according to the ID card and submitted in any of the following ways:
      1. By post to Social Security Fund (Address: Alameda Dr. Carlos d’Assumpção, N.º 249-263, Edf. China Civil Plaza, 18º andar, Macau);
      2. Submit the documents either in person or through a representative to a service point of the Social Security Fund;
      3. Fax: (853)2853 2840;
      4. EMail: at@fss.gov.mo.

    Service Location(s) and Office Hours

    1. The temporary office of the FSS at Tap Seac
      Address: Exhibition Hall of Tap Seac Multisport Pavilion
      Office hours:
      Monday to Thursday: 9:00 a.m. – 1:00 p.m. and 2:30 p.m. – 5:45 p.m.
      Friday: 9:00 a.m. – 1:00 p.m. and 2:30 p.m. – 5:30 p.m.
    2. China Civil Plaza Field Office in NAPE
      Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
      Office Hours:
      Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
      Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
    3. Macao Government Services Centre (Area of Social Security and Employment)
      Address: Rua Nova da Areia Preta, n.º 52, Macau
      Office hours:
      Monday to Friday: 9:00 a.m. – 6:00 p.m. (No lunch break)
    4. Macao Government Services Centre in Islands (Area of Social Security)
      Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
      Office hours:
      Monday to Friday: 9:00 a.m. – 6:00 p.m. (No lunch break)

    5. Charge

      Free


      Processing Time

      Depending on the circumstances of the case.


      Enquiry about Status

      Check the application status: Can visit a service point or the website of the Social Security Fund, 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 may file a complaint, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted:

  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. A photocopy of the front and back of the complainant’s Macao SAR Resident ID Card;
  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.);
  4. If the complainant authorises somebody else to submit the complaint form for him or her, the person submitting the form is also required to present his or her own identification documents besides submitting the above documents.

Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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 – Apply for the Service

How to go through the formalities

Formalities and Required Documents The employer may apply for the Electronic Filing Service, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted:
  1. Application for Electronic Filing Service (Contributions of the Obligatory System) (Form FSS/DC-81) (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 master account holder’s Macao SAR Resident ID Card*; (*The submitted information must be consistent with the information submitted for the application for ePass account or “Acesso Comum aos Serviços Públicos da RAEM” account)
  3. 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.

Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)

Remarks/Points to Note

  1. Users need to log in the Electronic Filing System using their Acesso comum aos serviços públicos da RAEM / ePass accounts.
  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 be submitted in paper form and have the same legal effect.
  4. About the time for the first use of Electronic Filing Service, please refer to the “Timetable for Using the Electronic Filing Service”.

Electronic Filing Service – Cancel the Service

How to go through the formalities

Formalities and Required Documents The employer may apply to cancel the Electronic Filing Service, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted: Application for Electronic Filing Service (Contributions of the Obligatory System)(Form FSS/DC-81) (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 Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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 cancel 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 cancel 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 The employer may apply to add and cancel a master account holder, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted: I) To add a master account holder:
  1. 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 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 new master account holder’s Macao SAR Resident ID Card. (*The submitted information must be consistent with the information submitted for the application for ePass account or “Acesso Comum aos Serviços Públicos da RAEM” account)
II) To cancel a master account holder:
  1. 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 is available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)

Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)

Remarks/Points to Note

  1. Users need to log in to the Electronic Filing System using their Acesso comum aos serviços públicos da RAEM / ePass 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 20th day of the contribution month that immediately follows;

Supplementary Reporting Period: From the day following the master account’s “submission” of employee data (the earliest is the first day of the contribution month) to the last day of the contribution month (subject to certain conditions).

Formalities and Required Documents

  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 Electronic Filing System 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 and enter the last four digits of his or her Macao SAR Resident ID Card number. The System will then store the employee’s information that has been entered, and generate a “Report Version”;
    3. After entering the employment information of all employees in the quarter, the master account is required to click the “Submit” button during the reporting period, and then enter the last four digits of his or her Macao SAR Resident ID Card number to submit the information to the Social Security Fund. After this step, the reporting procedures for the quarter will then be completed.
    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)", and declare that all the information filled in the declaration form has been verified by the employee.
      NOTE: Even if there is no staff change of local long-term employees during the quarter, the master account is still required to log in to the System during the reporting period to “submit” the employment information of the existing employees in order to complete the reporting procedures for the quarter.
  2. From the day following the “submission” of employee data (the earliest is the first day of the contribution month) to the last day of the contribution month, the employer hiring local long-term employees can still supplement, through the Electronic Filing System, the employment information of local long-term employees who simultaneously meet the following conditions:
    I) The master account can only supplement the data about the employee who starts or terminates employment during the last 14 days of the month preceding the contribution month;
    II) Within the supplementary reporting period, the master account can only report each employee’s start or end date once;
    III) It does not affect the number and amount of contributions for each employee whose information has already been reported 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 and enter the last four digits of his or her Macao SAR Resident ID Card number. The System will then store the employee’s information that has been 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, and then enter the last four digits of his or her Macao SAR Resident ID Card number to submit the information to the Social Security Fund in order to provide supplementary information.
    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)", and declare that all the information filled in the declaration form has been verified by the employee.

Remarks/Points to Note

  1. Only the master account has the function of “submitting” the employee data to the Social Security Fund. The master account can only “submit” the employee data once a quarter.
  2. From the 21st day of the month prior to the contribution month to the 21st day of the contribution month, the System will provide the "Data Sheet for Previewing all Employee Data" (Excel format) with the employer's original employee data and the “saved” data for the quarter. Users can preview the number and amount of contributions payable for the long-term employees during the quarter, 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. 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, Widow and Orphans’ 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 20th day of the month that immediately follows.

Formalities and Required Documents

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 Electronic Filing System 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 and enter the last four digits of his or her Macao SAR Resident ID Card number. The System will then store the employee’s information that has been entered, and generate a “Report Version”;
  3. After entering the employment information for all employees in the month, the master account is required to click the “Submit” button during the reporting period, and then enter the last four digits of his or her Macao SAR Resident ID Card number to submit the information to the Social Security Fund. After this step, the reporting procedures for the month will then be completed.
  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)", and declare that all the information filled in the declaration form has been verified by the employee.

Remarks/Points to Note

  1. Only the master account has the function for “submitting” the employee data to the FSS. The master account can only “submit” the casual workers’ data once a month.
  2. 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, Widow and Orphans’ Pensions Scheme.

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

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 using the Electronic Filing Service can log in to the System during the following periods to check and download the dedicated payment advice and pay contributions for the local long-term employees through designated payment channels.

  1. If the master account “submits” the employee data in the work quarter of the long-term employee:
    1. The master account can log in to the Electronic Filing System from the 10th to the last day of the contribution month, and use the download function to check if 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. Pay contributions at a service point of the Social Security Fund:
        With the dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”), and the payment should be made in patacas.
      2. Pay contributions at the Designated Public Services Centres and Stations under the Municipal Affairs Bureau
        With the unmodified and dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Instituto para os Assuntos Municipais”), and the payment should be made in patacas.
      3. Pay contributions through the payment channels (including AutoPay, payment counter, online banking, Jetco Network ATMs, BOC EXPRESS) provided by designated banks. For more information, please refer to thePayment Channels and Methods page on the thematic webpage of Electronic Filing Service.
  2. If the master account “submits” the employee data during the period from the 1st to the 20th day of the contribution month:
    1. The master account can log in to the Electronic Filing System from the day following the submission of employee data (the earliest is the 10th day of the contribution month) to the last day of the contribution month, and use the download function to check if 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. Pay contributions at a service point of the Social Security Fund:
        With the dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”), and the payment should be made in patacas.
      2. Pay contributions with the AutoPay provided by designated banks. For more information, please refer to the Payment Channels and Methods page on the thematic webpage of Electronic Filing Service.

Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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, the employer using the 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)", and declare that all the information filled in the declaration form has been verified by the employee in order to enroll the employee as a beneficiary.
  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 quarter’s long-term employees, and make the payment.
  3. If there is any modification to the contribution payment advice prepared by the Electronic Filing System, the employer is required to go to a service point of the Social Security Fund for payment of contributions.
  4. Employers who have already paid contributions in the contribution month can log in to the Electronic Filing System 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 half a 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, Widow and Orphans’ 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 Worker)

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 using the Electronic Filing Service can log in to the System during the following periods to check and download the dedicated payment advice, and pay contributions for the local casual workers through designated payment 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. The master account can log in to the Electronic Filing System from the 10th to the last day of the month that immediately follows the casual worker’s work month, and use the download function to check if 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 (Casual Worker)” for the month.
    3. Within the contribution period, please bring the Electronic Filing-Payment Advice of Contributions of the Obligatory System (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. Pay contributions at a service point of the Social Security Fund:
        With the dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”), and the payment should be made in patacas.
      2. Pay contributions at the Designated Public Services Centres and Stations under the Municipal Affairs Bureau:
        With the unmodified and dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Instituto para os Assuntos Municipais”), and the payment should be made in patacas.
      3. Pay contributions through the payment channels (including AutoPay, payment counter, online banking, Jetco Network ATMs, BOC EXPRESS) provided by designated banks. For more information, please refer to the Payment Channels and Methods page on the thematic webpage of Electronic Filing Service.
  2. If the master account “submits” the employee data during the period from the 4th to the 20th day of the month that immediately follows the casual worker’s work month:
    1. The master account can log in to the Electronic Filing System from the day following the submission of employee data (the earliest is the 10th day of the month that immediately follows the casual worker’s work month) to the last day of the month, and use the download function to check if 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 (Long-Term Employee)” for the month.
    3. Within the contribution period, please bring the Electronic Filing-Payment Advice of Contributions of the Obligatory System (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. Pay contributions at a service point of the Social Security Fund:
        With the dedicated contribution payment advice, the contributions can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”), and the payment should be made in patacas.
      2. For details of the AutoPay service provided by designated banks, please refer to the Payment Channels and Methods page on the thematic webpage of Electronic Filing Service.

Service Location(s) and Office Hours

  1. The temporary office of the FSS at Tap Seac
    Address: Exhibition Hall of Tap Seac Multisport Pavilion
    Office hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  2. China Civil Plaza Field Office in NAPE
    Address: Alameda Dr. Carlos d’Assumpção, Nos. 249 – 263, Edf. China Civil Plaza, 13º andar B-C, Macau
    Office Hours:
    Monday to Thursday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:45 p.m.
    Friday: 9:00 a.m. to 1:00 p.m. and 2:30 p.m. to 5:30 p.m.
  3. Macao Government Services Centre (Area of Social Security and Employment)
    Address: Rua Nova da Areia Preta, n.º 52, Macau
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (No lunch break)
  4. Macao Government Services Centre in Islands (Area of Social Security)
    Address: Rua de Coimbra, n.º 225, 3.° andar, Zona G, Taipa
    Office hours:
    Monday to Friday: 9:00 a.m. to 6:00 p.m. (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, the employer using the 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)", and declare that all the information filled in the declaration form has been verified by the employee in order to enroll the employee as a beneficiary.
  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 is any modification to the contribution payment advice prepared by the Electronic Filing System, the employer is required to go to a service point of the Social Security Fund for payment of contributions.
  4. Employers who have already paid contributions in the contribution month can log in to the Electronic Filing System 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 half a 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, Widow and Orphans’ 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.
Back