How to go through the formalities

Time Limit

In the contribution month that immediately follows the commencement of a labour relationship.

Formalities and Required Documents

1. Employers only need to log in to “Business & Associations Platform” through “Entity User Account” or “Individual’s Macao One Account” (applies only to employers in categories such as individual business owners or freelancers).  After successfully reported the employee’s employment information, registration of employer will be synchronized.
2. 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. Form for Registration of Employer/Change of Employer Information (Form FSS/DC-15) (Sample of form completion); (to be stamped* and signed by the employer) (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. Payment Advice of Contributions of the Obligatory System (Form FSS/DC/Guia-1) (Sample of form completion) and Declaration Form for Staff Change of Local Employees (Form FSS/DC/Guia-17) (Sample of form completion); (The contribution payment advice and declaration form are to be stamped* and signed by the employer)　(The forms are available at all service points of the Social Security Fund or can be downloaded from the Social Security Fund’s website)
      * Employers of domestic workers are not required to stamp.
   3. If the local employee hired has never enrolled as a beneficiary of the Social Security Fund, the following documents must be submitted:
      1. 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)　(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 employee’s Macao SAR Resident ID Card.
         * Employers of domestic workers are not required to stamp.
   4. 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).
   5. Documents required for employers of different industries below:
      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. A photocopy of the DSF Business Tax Return (M/8).
      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 a document that can show the employer’s DSF Registration Number (e.g. a photocopy of a certificate issued by the DSF, or a photocopy of any employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2)).
      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);
         2. A photocopy of the DSF Business Tax Return (M/8);
         3. Declaration of Individual Insurance Agent and Declaration of Employee of Individual Insurance Agent (Sample of form completion); (The forms are 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 the front and back of the employer’s Macao SAR Resident ID Card;
         5. A photocopy of the front and back of the employee’s Macao SAR Resident ID Card and a photocopy of the employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2).
      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 Financial Services Bureau (abbreviated to DSF in Macao) Business Tax, Declaration Form for Business Commencement/Change of Information (Form M/1);
         2. A photocopy of the DSF Business Tax Return (Form M/8);
         3. A photocopy of the Junket Promoter License issued by the Gaming Inspection and Coordination Bureau;
         4. Declaration of Junket Promoter (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 )
         5. A photocopy of the front and back of the employer’s Macao SAR Resident ID Card (applies only to natural persons);
         6. A photocopy of the front and back of the employee’s Macao SAR Resident ID Card, and a photocopy of the employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2).
      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 the DSF Salaries Tax, Group II, Declaration Form for Business Commencement/Change of Information for Liberal or Specialized Professions (Form M1/M1A);
         2. A photocopy of the front and back of the employer’s Macao SAR Resident ID Card;
         3. A photocopy of a document that can show the employer’s DSF Registration Number (e.g. a photocopy of a certificate issued by the DSF, or a photocopy of any employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2)).
      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. A photocopy of the front and back of the employer’s Macao SAR Resident ID Card;
         3. A photocopy of a document that can show the employer’s DSF Registration Number (e.g. a photocopy of a certificate issued by the DSF, or a photocopy of any employee’s DSF Salaries Tax, Group I, Registration Form (Form M/2)).
      7. If the employer is a local domestic worker’s employer, the following documents must also be submitted:
         1. Declaration of Domestic Work (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. A photocopy of the Financial Services Bureau, Salaries Tax, Group I, “Registration Form” (Form M/2 ) of the employee;
         3. A photocopy of the employer’s identification document;
         4. A photocopy of the front and back of the domestic worker’s Macao SAR Resident ID Card;
         5. A document containing the correct residential address (e.g. a utility bill of the current address, etc.).
   6. If you are registering as an employer in advance, you only need to submit the Form for Registration of Employer/Change of Employer Information (Format FSS/DC-15) and Declaration Form for Registration of Employer (Format FSS/DC-26) (Sample of form completion) (to be signed by the employer, and stamped*) and relevant documents required by the industry. In addition, employers are required to bring the Payment Advice of Contributions of the Obligatory System, the Declaration Form for Staff Change of Local Employees (Form FSS/DC/Guia-17), and the Form for Enrollment of Beneficiary (Local Employee) (Form FSS/DC/7), if any, and a photocopy of the employee’s Macao SAR Resident ID Card to the Social Security Fund for payment of contributions, within the contribution month that immediately follows.

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)

Time Required to Process

The registration will be completed within 2 working days at the latest from the date all required documents are submitted. (Performance Pledge)

Remarks/Points to Note

1. Employer registration is required to be done only once, and the employer will be issued a permanent registration number.
2. In accordance with the relevant regulations, an employer cannot pay contributions of the obligatory system, in the capacity of an employee, for him/herself, his or her spouse, a person who has de facto marital relationship with him or her, or a relative up to the second degree of relationship who lives and has meals with him/her.
3. When paying contributions, the employer must use a seal that matches the employer’s registered name (except for employers of domestic workers).
4. If the employer information (e.g. the name of business, the address of establishment, etc.) has been changed, the employer is required to submit a photocopy of the front and back of the DSF Business Tax, Declaration Form for Change of Information (Form M/1) to complete the employer registration.
5. In the event of business closure, the employer must report this to the Social Security Fund, and at the same time submit the Declaration Form for Staff Change of Local Employees to report the employment end date(s) of employee(s), and a photocopy of the front and back of the DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Business Closure) (Form M/1).
6. Employers/legal representatives who successfully report the employee’s employment information through “Business & Associations Platform”, or submit the required documents to a service point of the Social Security Fund where he or she will be issued a unique Employer Registration Number.

Related Specifications or Requirements

To fulfil the obligation of paying contributions, all employers who establish a labour relationship with others must register as an employer with the Social Security Fund in the contribution month that immediately follows the commencement of relationship. Violators shall be fined between 200 and 1,000 patacas for each employee affected by their infractions.