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Social Security System

Employment Fee for Non-Resident Workers

Service Introduction

Service Targets and Eligibility for Application

  1. Payment of Employment Fee for Non-Resident Workers
    Any employer who has hired a non-resident worker is required to pay the employment fee on a quarterly basis.
  2. Rectification of Default Employment Fee for Non-Resident Workers
    Employers who pay the employment fee after the expiration of the statutory payment period.
  3. Electronic Filing Service - Payment of Employment Fee for Non-Resident Workers
    Any employer who has been approved to use the Electronic Filing Service and has hired a non-resident worker.

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 number of non-resident workers that are required to pay employment fee: https://www.fss.gov.mo/en/eservice

Payment of Employment Fee for Non-Resident Workers

How to go through the formalities

Time Limit

The employment fee for the preceding calendar quarter is paid quarterly in January, April, July and October.

Formalities and Required Documents

The Social Security Fund mails out the Payment Advice of Employment Fee for Non-Resident Workers to employers on a quarterly basis. The employer must bring the dedicated payment advice to pay the employment fee.

Payment Methods

  1. The employment fee for non-resident workers can be paid at Social Security Fund’s St. Lazarus Parish Field Office, China Civil Plaza Field Office in NAPE or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment):
    With the Payment Advice of Employment Fee for Non-Resident Workers, the employment fee 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. The employment fee can be paid at the Civic and Municipal Affairs Bureau’s Islands District or Central District Public Services Centre (located at Rotunda de Carlos da Maia):
    With the uncorrected Payment Advice of Employment Fee for Non-Resident Workers, the employment fee can be pay in cash, by cheque or cashier order (bill payable to “Instituto para os Assuntos Municipais”), by UnionPay QuickPass and Macau Pass, and the payment should be made in patacas.
  3. The employment fee can be paid at the Bank of China Limited Macau Branch, Industrial and Commercial Bank of China (Macau) Limited, Banco Comercial de Macau S.A., Tai Fung Bank Limited, the Macau Chinese Bank Limited, Luso International Banking Limited, Delta Asia Bank Limited, Banco Nacional Ultramarino S.A. or OCBC Wing Hang Bank Limited:
    With the uncorrected Payment Advice of Employment Fee for Non-Resident Workers, the employment fee can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”) (the said banks only accept the 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.

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

Amount of employment fee: The employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.

How to calculate the employment fee

  1. According to Article 37(3) of the Law for the Employment of Non-Resident Workers , the employment fee shall begin to calculate from the day when a non-resident worker is granted a stay permit or when the stay permit is renewed after the Law came into force.
  2. The employment fee is calculated, on a monthly basis, based on the issue date and invalidation or abolishment date of the non-resident worker’s identification document.
    1. When to start calculating the employment fee:
      1. If the issue date falls between the 1st through the 15th day of a certain month, the employment fee will start to calculate from the 1st day of that month;
      2. If the issue date falls between the 16th through the 31st day of a certain month, the employment fee will start to calculate from the 1st day of the following month.
    2. When to stop calculating the employment fee:
      1. If the invalidation or abolishment date falls between the 1st through the 15th day of a certain month, the employment fee will stop to calculate from the 1st day of that month;
      2. If the invalidation or abolishment date falls between the 16th through the 31st day of a certain month, the employment fee will stop to calculate from the 1st day of the following month.

Time Required to Approve

On the first working day of the payment month, employers can check the number of non-resident workers that are required to pay employment fee from the Social Security Fund’s website. (Performance pledge)


Remarks/Points to Note

  1. Even if the employer does not receive a payment advice, he or she is still required to go to Social Security Fund’s St. Lazarus Parish Field Office, China Civil Plaza Field Office in NAPE or Service Centre of the Macao SAR (Area of Social Security and Employment) during the payment period of the corresponding quarter to request a reprint of the payment advice and pay the employment fee.
  2. Employers engaged in processing and manufacturing industries regulated by Article 1 of Decree-Law No. 11/99/M can receive a 50% reduction on the employment fee, i.e., the monthly employment fee for each non-resident worker is 100 patacas, being all paid by the employer.
  3. Employers of non-resident domestic workers are exempted from paying employment fee.

Related Regulations or Requirements

  1. If an employer fails to pay the employment fee on time, he or she will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.
  2. If the employment fee and the fine are not paid within the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer must also bear the expenses incurred by the Bureau as a result of tax execution procedure.
  3. Failure to pay the employment fee on time may constitute the basis for the abolishment of employment permit.

Rectification of Default Employment Fee for Non-Resident Workers

How to go through the formalities

Procedures and Required Document

The employer should bring the completed application form and 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 Employment Fee (Form FSS/DC-60) (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. Payment Advice of Employment Fee for Non-Resident Workers.

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

Amount of employment fee: The employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.


Time Required to Process

After receiving the Application for Rectifying the Default Employment Fee, the Social Security Fund will send a notice of hearing to the employer. Any statement or defense by the employer in respect of the employment fee 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 make a decision on the fine according to law. The employer will be notified of the decision and the payment arrangements of the outstanding employment fee by mail later.


Remarks/Points to Note

  1. For failure to pay the employment fee on time, the employer will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.
  2. The employment fee can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”) at Social Security Fund’s St. Lazarus Parish Field Office, China Civil Plaza Field Office in NAPE or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment).
  3. If the employment fee and the fine are not paid within the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer must also bear the expenses incurred by the Bureau as a result of tax execution procedure.
  4. Failure to pay the employment fee on time may constitute the basis for the abolishment of employment permit.

Related Specifications or Requirements

After the Social Security Fund approves the application, the employer must pay the outstanding employment fee and the fine within 15 days from the date of notification. If the employment fee and the fine remain unpaid after the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer must also bear the expenses incurred by the Bureau as a result of tax execution procedure.

Payment of Electronic Filing-Employment Fee for Non-Resident Workers

How to go through the formalities

Time Limit

Time limit for payment: The employment fee for the preceding calendar quarter is paid quarterly in January, April, July and October.

Procedures and Required Documents

  1. Employers using the Electronic Filing Service can log in to the Electronic Filing System during the specified period of the payment month to view and download the dedicated payment advice and pay the employment fee through designated channels.
    The master account can log in to the Electronic Filing System from the 10th to the last day of the payment month, using the download function to view the “List of Non-Resident Workers Required to Pay Employment Fee” for the quarter;
  2. After confirming that the information is correct, select and download the “Electronic Filing-Payment Advice of Employment Fee for Non-Resident Workers” for the quarter.
  3. Please bring the uncorrected Electronic Filing-Payment Advice of Employment Fee for Non-Resident Workers (a payment advice prepared by the Electronic Filing System and the employer is not required to sign and stamp on it) in the payment month and pay through the following methods:
    1. The employment fee can be paid at a service point of the Social Security Fund:
      With the dedicated payment advice, the employment fee 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. The employment fee can be paid at the Civic and Municipal Affairs Bureau’s Islands District or Central District Public Services Centre (located at Rotunda de Carlos da Maia):
      With the uncorrected Payment Advice of Employment Fee for Non-Resident Workers, the employment fee can be pay in cash, by cheque or cashier order (bill payable to “Instituto para os Assuntos Municipais”), by UnionPay QuickPass and Macau Pass, and the payment should be made in patacas.
    3. The employment fee can be paid through channels provided by designated banks (including AutoPay, payment counter, online banking, Jetco Network ATMs, BOC EXPRESS). For details, please refer to the Payment Channels and Methods page on the thematic web page 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

  1. According to the Executive Order, the employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.
  2. Employers engaged in processing and manufacturing industries regulated by Article 1 of Decree-Law No. 11/99/M can receive a 50% reduction on the employment fee, i.e., the monthly employment fee for each non-resident worker is 100 patacas, being all paid by the employer.
  3. Employers of non-resident domestic workers are exempted from paying employment fee.

Remarks/Points to Note

  1. If there is any modification to the payment advice prepared by the Electronic Filing System, the employer is required to pay the employment fee at a service point of the Social Security Fund.
  2. From the 10th day of the month following the payment month, employers who have already paid the employment fee in the payment month can log in to the Electronic Filing System to view and download the “Record of Payment” and the “List of Non-Resident Workers Required to Pay Employment Fee”. All the information will be kept for half a year from that date.

Required Specifications or Requirements

Pay the employment fee after the expiration of the statutory payment period
If an employer fails to pay the employment fee on time, he or she will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.

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