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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 – Report the Employment Information of Local Casual Workers

How to go through the formalities

Time Limit

Reporting Period: From the first day of the employee’s work month to the last day of the month that immediately follows.

Formalities and Required Documents

● Business & Associations Platform

  1. Log in to “Business & Associations Platform”, select “Report the monthly contribution information of casual workers” service.
  2. Users can report the number of working days per month for casual workers using the reporting methods of [Single entry] and [Batch entry].
    I.  [Single entry]: Enter the number of working days for each casual worker one by one.
    II. [Batch entry]: Create a spreadsheet in an “Excel template” format that contains data on the number of working days of the casual workers, and import the data into the system of Business & Associations Platform.
  3. After completing the data entry and saving of data, the information must be “submitted” within the reporting period in order to complete the relevant reporting procedures.
  4. Enroll as a beneficiary – If the local employee hired has not enrolled as a beneficiary of the Social Security System, the relevant employer must enroll the employee within the contribution month that immediately follows the start of employment, and make contributions for him or her.  When the employer reports the start of employment through the “Business & Associations Platform”, the new hire will be enrolled as a beneficiary of the Social Security Fund simultaneously if he or she is eligible for the Social Security System.  No separate procedures are required.
  5. For detailed operational instructions, please refer to the “Operational Guidelines for the system of Business & Associations Platform”.

● Social Security Fund’s Electronic Filing Service Platform

Employers using the Electronic Filing Service may report the casual workers’ employment information during the reporting period for casual workers. The steps are as follows:

  1. Log in to the Social Security Fund’s Electronic Filing Service Platform to report the casual worker’s number of working days in the work month (the employee works 15 days or more in the month/the employee works less than 15 days in the month);
  2. After inputting the data, the user is required to click the “Save” button, check that the Employer Registration Number that needs to e-file is correct and click the “Confirm to Save” button, the System will then save the staff’s employment information entered and generate a “Report Version”;
  3. After inputting the employment information of all employees for the month, the master account is required to click the “Submit” button during the reporting period, check that the Employer Registration Number that needs to e-file is correct and tick (“✓”) the declaration “Having established a labour relationship with the employees” and click the “Confirm to Submit” button to submit the information to the Social Security Fund, in order to complete the reporting procedures for the month.
  4. If the local casual worker hired has never enrolled as a beneficiary of the Social Security Fund, the employer can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been verified by the employee.
  5. 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).
  6. For detailed operating instructions, please refer to the “Operational Guidelines for Electronic Filing System”.

NOTE: The function of “submitting” the employee data to the Social Security Fund is only available to the master account.

Remarks/Points to Note

  1. The function of “submitting” the employee data to the Social Security Fund is only available to the master account.
  2. Obligatory system does not apply to the following situations:
    1. The employer himself/herself;
    2. 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;
    3. A labour contract relationship that does not involve authority and direction of the employer;
    4. 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;
    5. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.
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