How to go through the formalities

Time Limit

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

Formalities and Required Documents

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

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

Service Locations and Office Hours

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

Fees

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

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

Time Required to Process

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

Remarks/Points to Note

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

Related Specifications or Requirements

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