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澳門社會保障基金 - Fundo de Segurança Social de Macau
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Contributions of the Obligatory System

Service Introduction

Obligatory system contributions apply to the following persons:

  1. According to the general regime of labour relations, any Macao SAR resident who works under the authority and direction of an employer on a contract basis and in return for remuneration, also includes any Macao SAR resident hired to work at an overseas branch or agency of an enterprise registered in the Macao SAR;
  2. Public administration staff in any form of appointment, but does not include in-service public administration staff already enrolled under the Retirement and Survivor’s Pensions Scheme.

Service Targets and Eligibility to Apply

  1. Registration of Employer
    Employers who have established a labour relationship with employees for the first time and have never registered with the Social Security Fund.
  2. Beneficiary Enrollment under the Obligatory System
    The employee hired by an employer establishes a labour relationship with others for the first time.
  3. Payment of Contributions for Local Long-Term Employees
    Employers who hire local employees to work for them on a long-term basis.
  4. Payment of Contributions for Local Casual Workers
    Employers who hire local employees to work for them under a fixed-term labour contract.
  5. Rectification of Default Contributions to the Obligatory System
    Employers who pay contributions late, after 60 days from the expiration of the statutory contribution period.
  6. Change of Employer Registration Information
    Employers already registered with the Social Security Fund.
  7. Complaint against the Employer for Failing to Pay Contributions
    Employees may file a complaint if they find that their employer has failed to enroll them and pay contributions for them to the Social Security Fund.
  8. Electronic Filing Service – Activate the Service
    Employers who have completed valid employer registration with the Social Security Fund.
  9. Electronic Filing Service – Suspend the Service
    Employers who have been approved to use the Electronic Filing Service.
  10. Electronic Filing Service – Add and Cancel a Master Account Holder
    Employers who have been approved to use the Electronic Filing Service.
  11. Electronic Filing Service – Report the Employment Information of Local Long-Term Employees
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them on a long-term basis.
  12. Electronic Filing Service – Report the Employment Information of Local Casual Workers
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them under a fixed-term labour contract.
  13. Electronic Filing Service – Pay Contributions to the Obligatory System (Long-Term Employees)
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them on a long-term basis.
  14. Electronic Filing Service – Pay Contributions to the Obligatory System (Casual Workers)
    Employers who have been approved to use the Electronic Filing Service and have hired local employees to work for them under a fixed-term labour contract.

Enquiry Channels

Implementation department and unit: Social Security Fund, Division of Contributions

Service location: Detailed address

Enquiry phone number: (853) 2853 2850

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

Fax: (853) 2853 2840

Email: at@fss.gov.mo

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

Online enquiry about the beneficiary number: https://www.fss.gov.mo/en/eservice/s1s

Check the contributions to the Social Security System from the Social Security Fund’s website by logging in to the “Macao One Account”: https://eservice2.fss.gov.mo/Web

Services and set-up location of self-service machines: Set-up location of self-service machines

Electronic Filing Service – Activate the Service

How to go through the formalities

Formalities and Required Documents

● Business & Associations Platform

  1. Employers only need to log in to “Business & Associations Platform” with an “Entity User Account” or “Individual’s Macao One Account” (applies only to employers in categories such as individual business owners or freelancers).
  2. Account settings:  Log in to the system of Macao One Account (website: https://entity-account.gov.mo/) with the Entity User Account – Staff Login Number (Administrator), and then click on “List of Government Services”.  Then, select “Report new hires and employment termination” and configure in the group the Staff Login Number that has permission to use the service.  After completing the configurations, authorized personnel can use the reporting service of “Business & Associations Platform”.
  3. After the employee’s employment information has been successfully reported on “Business & Associations Platform”, the Social Security Fund’s Electronic Filing Service will be launched simultaneously.

● Social Security Fund’s Electronic Filing Service platform.

  1. 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. Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System) (Form FSS/DC-82) (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 legal representative’s Macao SAR Resident ID Card or passport;
    3. To log in to the Electronic Filing System with the individual account of “Macao One Account”, a photocopy of the front and back of the master account holder’s ID card/a photocopy of his/her passport* must be submitted together;
      (*The submitted information must be consistent with the information for applying for the individual account of “Macao One Account”)
    4. 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.
  2. After activating the service, users may log in to the “Electronic Filing System” with their “Macao One Account”.

Points to Note:

  1. The master account is the employer him/herself, the employer’s legal representative or an authorized person (a Power of Attorney must be filled in separately).
  2. All information and documents submitted by the master account in the Electronic Filing System are equivalent to submission in paper form and have the same legal effect.

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)

Remarks/Points to Note

  1. About the time for the first use of Electronic Filing Service, please refer to the “Timetable for Using the Electronic Filing Service”.
  2. For details about the “Entity User Account” and “Individual’s Macao One Account”, please refer to the following link:- Entity User Account: https://www.gov.mo/pt/servicos/ps-2112/ 
    – Individual’s Macao One Account: https://www.gov.mo/pt/servicos/ps-1047/ps-1047a/
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