- 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;
- 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.
- 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. - Beneficiary Enrollment under the Obligatory System
The employee hired by an employer establishes a labour relationship with others for the first time. - Payment of Contributions for Local Long-Term Employees
Employers who hire local employees to work for them on a long-term basis. - Payment of Contributions for Local Casual Workers
Employers who hire local employees to work for them under a fixed-term labour contract. - Rectification of Default Contributions to the Obligatory System
Employers who pay contributions late, after 60 days from the expiration of the statutory contribution period. - Change of Employer Registration Information
Employers already registered with the Social Security Fund. - 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. - Electronic Filing Service – Activate the Service
Employers who have completed valid employer registration with the Social Security Fund. - Electronic Filing Service – Suspend the Service
Employers who have been approved to use the Electronic Filing Service. - Electronic Filing Service – Add and Cancel a Master Account Holder
Employers who have been approved to use the Electronic Filing Service. - 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. - 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. - 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. - 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. - Registration of Employer
- Beneficiary Enrollment under the Obligatory System
- Payment of Contributions for Local Long-Term Employees
- Payment of Contributions for Local Casual Workers
- Rectification of Default Contributions of the Obligatory System
- Change of Employer Registration Information
- Complaint against the Employer for Failing to Pay Contributions
- Electronic Filing Service – Activate the Service
- Electronic Filing Service – Suspend the Service
- Electronic Filing Service – Add and Cancel a Master Account Holder
- Electronic Filing Service – Report the Employment Information of Local Long-Term Employees
- Electronic Filing Service – Report the Employment Information of Local Casual Workers
- Electronic Filing Service – Pay Contributions of the Obligatory System (Long-Term Employees)
- Electronic Filing Service – Pay Contributions of the Obligatory System (Casual Workers)
- 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 - 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) - 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) - The use of Electronic Filing System will be terminated from the quarter (long-term employee and employment fee for non-resident workers)/the month (casual worker) that immediately follows the filing of application.
- Contributions of long-term employees and employment fee for non-resident workers:
After the employer has filed an application to suspend the Electronic Filing Service, he or she is still required to report the long-term employees’ contribution information for the quarter through the Electronic Filing System, and the contributions must be paid with a dedicated payment advice. The employer will start to receive the paper contribution payment advice mailed by the Social Security Fund in the quarter that immediately follows the filing of application.
If the employer does not receive the paper contribution payment advice mailed by the Social Security Fund before the middle of the contribution month that immediately follows the filing of application, he or she must go to a service point of the Social Security Fund within the contribution month to make enquiries and request a reprint of the contribution payment advice, in order to avoid being fined for late payment of contributions. - Contributions of casual workers:
After the employer has filed an application to suspend the Electronic Filing Service, he or she is still required to report the casual workers’ contribution information for the month through the Electronic Filing System, and the contributions must be paid with a dedicated payment advice. Regarding the contributions of casual workers for the later months, the employer is required to fill out the Payment Advice of Contributions – Casual Workers by him/herself within the month that immediately follows the casual worker’s work month, and pay contributions at a service point of the Social Security Fund.
- Contributions of long-term employees and employment fee for non-resident workers:
Service Introduction
Obligatory system contributions apply to the following persons:
Service Targets and Eligibility to Apply
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 – Suspend the Service
How to go through the formalities
Formalities and Required Documents
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:
Activate/Suspend the Electronic Filing Service (Contributions of the Obligatory System) (Form FSS/DC-82) (Sample of form completion ); (to be signed and stamped by the employer, 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)