How to go through the formalities

Time Limit

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

Formalities and Required Documents

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

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

Service Locations and Office Hours

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

Fees

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

Time Required to Process

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

Remarks/Points to Note

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

Related Specifications or Requirements

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