How to go through the formalities

Time Limit

General Reporting Period: The first day of the employee’s work quarter to the last day of the contribution month that immediately follows;

Supplementary Reporting Period: From the day that immediately follows the payment of the quarter’s contributions to the last day of the contribution month (subject to certain conditions).

Formalities and Required Documents

● Business & Associations Platform

1. Log in to “Business & Associations Platform”, select “Report new hires and employment termination” service, and then select “Report new hires” or “Report employment termination”.
2. Users can report the employee’s employment information through the reporting methods of [Single entry] and [Batch entry].
   I.  [Single entry]: Enter the employment information of each employee one by one.
   II. [Batch entry]: Create a spreadsheet in an “Excel template” format that contains the employee’s employment information, and import the data into the system of Business & Associations Platform.
3. After completing the data entry and saving of data, the information must be “submitted” within the reporting period in order to complete the relevant reporting procedures.
4. Enroll as a beneficiary – If the local employee hired has not enrolled as a beneficiary of the Social Security System, the relevant employer must enroll the employee within the contribution month that immediately follows the start of employment, and make contributions for him or her.  When the employer reports the start of employment through the “Business & Associations Platform”, the new hire will be enrolled as a beneficiary of the Social Security Fund simultaneously if he or she is eligible for the Social Security System.  No separate procedures are required.
5. For detailed operational instructions, please refer to the “Operational Guidelines for the system of Business & Associations Platform”.

● Social Security Fund’s Electronic Filing Service Platform

1. Employers using the Electronic Filing Service may report the employment information of long-term employees during the (general) reporting period for long-term employees. The steps are as follows:
   1. Log in to the Social Security Fund’s Electronic Filing Service Platform to report the staff change of long-term employees during the work quarter;
   2. After inputting the data, the user is required to click the “Save” button, check that the Employer Registration Number that needs to e-file is correct and click the “Confirm to Save” button, the System will then save the staff’s employment information entered and generate a “Report Version”;
   3. After inputting the employment information of all employees for the quarter, the master account is required to click the “Submit” button during the reporting period, check that the Employer Registration Number that needs to e-file is correct and tick (“✓”) the declaration “Having established a labour relationship with the employees” and click “Confirm to Submit” button to submit the information to the Social Security Fund, in order to complete the reporting procedures for the quarter.
   4. If the long-term employee hired has never enrolled as a beneficiary of the Social Security Fund, the employer can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been verified by the employee.
      NOTE: If the local long-term employees “have no change” during the quarter, the Contribution Payment Advice can be downloaded directly on the first day of the contribution month.
2. From the day that immediately follows the payment of the quarter’s contributions to the last day of the contribution month, employers who have hired a local long-term employee can still use the Electronic Filing System to supplement the local long-term employee data that simultaneously meets the following conditions:
   I) The master account can only supplement the information of employees who start or terminate employment within the last 14 days of the month prior to the contribution month;
   II) For each employee, the master account can only report the employment start or end date once during the supplementary reporting period;
   III) It does not affect information relating to the number and amount of contributions already reported for each employee during the “Reporting Period”.
   The reporting method is as follows:
   1. After submitting the employee data during the reporting period, the master account can still log in to the Electronic Filing System within the “Supplementary Reporting Period” to supplement the employment information of local long-term employees who meet the above conditions;
   2. After inputting the data, the user is required to click the “Save” button, check that the Employer Registration Number that needs to e-file is correct and click the “Confirm to save” button, the System will then save the staff’s employment information entered and generate a “Report Version”;
   3. After inputting the data, the master account is required to click the “Submit” button during the supplementary reporting period, check that the Employer Registration Number that needs to e-file is correct and tick (“✓”) the declaration “Having established a labour relationship with the employees” and click “Confirm to Submit” button to submit the information to the Social Security Fund in order to complete the supplementary reporting procedures.
   4. If the long-term employee hired has never enrolled as a beneficiary of the Social Security Fund, the employer can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been verified by the employee.
3. 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).
4. For detailed operating instructions, please refer to the “Operational Guidelines for Electronic Filing System”.

Remarks/Points to Note

1. The function of “submitting” the employee data to the Social Security Fund is only available to the master account.
2. From the 21st day of the month prior to the contribution month to the second last working day of the contribution month, the System will provide the “Data Sheet for Previewing all Employee Data” (Excel format) based on the information about the employer’s original employees, and the “saved” data for the quarter. Users can preview the number and amount of contributions payable for the quarter’s long-term employees, as well as the employment information of long-term employees during the quarter.
3. Long-term employees are not required to pay contributions if they work less than 15 days in the employment start/end month, but the employer is still required to log in to the Electronic Filing System to report the employee’s start/end date during the corresponding reporting period or supplementary reporting period.
4. Obligatory system does not apply to the following situations:
   1. The employer himself/herself
   2. 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;
   3. A labour contract relationship that does not involve authority and direction of the employer
   4. 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;
   5. In-service public administration staff already enrolled in the Retirement and Survivor’s Pensions Scheme.