Special Allocation from Budget Surplus

1. Subject to the budget implementation of the past fiscal years, an account owner, who is still alive on 1 January of the calendar year of the publication of the Executive Order relating to the special allocation amount and simultaneously satisfied all the requirements below in the preceding calendar year, will be entitled to the special allocation from budget surplus that will be paid into his/her government-managed sub-account:
1) He/she was a permanent resident of the Macao SAR;
2) He/she attained 22 years of age;
3) He/she stayed in the Macao SAR for at least 183 days.

2. An individual account owner of the non-mandatory central provident fund system who is not included in the fund allocation list (hereinafter referred to as the “applicant”) may file a request to the Social Security Fund. Any period during the relevant calendar year in which the applicant was not in the Macao SAR due to any of the following reasons will be considered as time spent in Macao. The applicant must furnish adequate proof on their own initiative to substantiate the claim.
1) Attending a tertiary education course recognised by the competent authorities of the place concerned;
2) Hospitalisation;
3) Residing in the Chinese Mainland:
a) Aged 65 or above;
b) Aged under 65, but absent on health reasons, particularly for receiving non-hospital care, palliative treatment, rehabilitation services, or family care;
4) Working outside the Macao SAR for an employer registered with the Social Security Fund;
5) Working outside the Macao SAR to bear the main living expenses of a spouse, direct relative of any degree, or in-law residing in Macao or in the Guangdong–Macao In-Depth Cooperation Zone in Hengqin;
6) Performing official duties, duties for the Macao SAR, or other official functions;
7) Residing, working, or attending a tertiary or non-tertiary education course recognised by the competent local authorities of the Cooperation Zone;
8) For humanitarian or other properly explained reasons, an exception to the above cases may be granted at the discretion of the Chief Executive.

3. The prescription for the account owner to claim his/her entitlement to the allocation of funds is three years, commencing on 31 December of the year of fund allocation.

Year of Fund AllocationPrescription for Claiming Entitlement to Fund Allocation

2026

Until 31 December 2029

2025Until 31 December 2028
2024Until 31 December 2027
2010-2020Expired
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