How to go through the formalities

Time Limit

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

Formalities and Required Documents

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

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

Service Locations and Office Hours

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

Fees

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

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

Time Required to Process

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

Related Specifications or Requirements

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