The Social Security Fund (abbreviated to FSS in Macao) reminds employers to pay contributions for their casual workers on time. Late payers are required to pay a late payment interest and they are also liable to a financial penalty.

In Macao, if an employer has hired a casual worker (i.e., a local employee hired under a term labour contract), he/she must pay contributions for the employee in the month that follows the working month. For instance, if an employee works in August, his/her contributions should be paid in September.

The Executive Order set the contributions for casual workers as follows:

For late payment of contributions for casual workers, the employer needs to rectify the default contributions within 60 days of the statutory payment period, with a late payment interest of 3% per month on the amount of overdue contributions. Where a fraction of a month shall be counted as a full month and the minimum amount of late payment interest is 50 patacas. However, if the default contributions are not rectified after 60 days, a minimum fine of 500 patacas up to half of the overdue contributions will be imposed on top of the late payment interest.

In addition, if the employee hired has never been enrolled as a beneficiary of the Social Security Fund, the employer also needs to enroll him/her at the same time. Otherwise, the employer is liable to a fine of 200 to 1,000 patacas for each employee affected by the employer’s infractions. Employers can check the employee’s enrollment status by visiting the FSS service locations, the FSS website at www.fss.gov.mo or by calling 2853 2850.

For more information about the contributions of the casual workers, you can also visit the above website or call the enquiry number.