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

The employer may enroll the employee who has never enrolled as a beneficiary of the Social Security Fund, either in person or through a representative, at a service point of the Social Security Fund, and the following documents must be submitted:

1. The properly completed 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, 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 employee’s Macao SAR Resident ID Card.
3. The long-term employee’s properly completed 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 casual worker’s properly completed Payment Advice of Contributions of the Obligatory System – Contributions of fixed-term labour contract (Casual workers) (Form FSS/DC/Guia-6) (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).
   1. Report on the long-term employee’s Declaration Form for Staff Change of Local Employees (Form FSS/DC/Guia-17) the long-term employee’s employment information for the quarter (it is required to put an X under the month that the employee needs to pay contributions and indicate the employee’s start date), and report on the casual worker’s Payment Advice of Contributions of the Obligatory System – Contributions of fixed-term labour contract (Casual workers) (Form FSS/DC/Guia-6) the casual worker’s number of work days for the month (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. Calculate the number and amount of contributions payable by the long-term employees for the quarter/by the casual workers for the month, and write the corresponding number and amount of contributions on the long-term employee’s Payment Advice of Contributions of the Obligatory System (Form FSS/DC/Guia-1)/on the casual worker’s Payment Advice of Contributions of the Obligatory System – Contributions of fixed-term labour contract (Casual workers) (Form FSS/DC/Guia-6), and then have the contribution payment advice stamped and signed by the employer (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).
4. Please bring the documents required in numbers 1 to 3 above to a service point of the Social Security Fund for payment of contributions and enrollment of beneficiary within the contribution period*.
   * The contribution months for long-term employees are January, April, July and October, and the contribution month for casual workers is the month that immediately follows the employee’s work month.

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

Under normal circumstances, beneficiary enrollment will be processed within the month that immediately follows the contribution month.

Remarks/Points to Note

1. If the newly hired long-term employee has never enrolled with the Social Security fund, even if the employee is not required to pay contributions for the employment start month because he or she works less than 15 days in that month, the employer is still required to enroll the employee as a beneficiary within the contribution month that immediately follows.
   For example, if an employee’s start date is 20 March, the employer should enroll the employee as a beneficiary within the contribution month that immediately follows (i.e. April).
2. If the newly hired casual worker has never enrolled with the Social Security Fund, the employer is required to enroll the employee as a beneficiary and pay contributions for him or her in the month that immediately follows the employee’s work month.
3. Employee enrollment is required to be done only once, and the enrolled person will be endowed with the identity of a beneficiary and will be issued a lifetime Social Security Fund’s beneficiary number.
4. The employer can check if the employee has enrolled before and look up his or her beneficiary number using the online service of the Social Security Fund’s website.
5. When paying contributions, the employer must use a seal that matches the employer’s registered name (except for employers of domestic workers).
6. Obligatory system does not apply to the following situations:
   1. 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;
   2. 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;
   3. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.

Related Specifications or Requirements

1. Late Beneficiary Enrollment
   Any employer, who establishes a labour relationship with an employee for the first time, must enroll the employee as a beneficiary, and pay contributions for him or her within 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.
2. Late Payment of Contributions
   Employers are required to pay a late payment interest if the contributions are paid within 60 days after the statutory payment period. The interest is calculated at a monthly rate of 3% on the total amount of contributions overdue, where a fraction of a month shall be counted as a full month, and the minimum interest is 50 patacas. If the contributions remain unpaid after 60 days, besides the late payment interest, the employer shall also be subject to a fine that is calculated quarterly and not more than half of the amount of contributions overdue, but the minimum fine is 500 patacas.
3. Improper Appropriation of Contributions
   Any employer, who attempts to improperly appropriate all or part of the social security system’s contributions that he or she deducts from the employee’s remuneration according to law, and fails to pay the money to the Social Security Fund within 60 days after the expiration of the statutory period, shall be subject to imprisonment for up to three years, or a fine. If the offender is a legal person, he or she shall be subject to a fine of up to 360 days.