How to go through the formalities

Time Limit

Payment period: Contributions are paid in the month that immediately follows the employee’s work month. For example, if an employee works in January, his or her contributions should be paid in February.

Formalities and Required Documents

Employers who report the employee’s employment information electronically can log in to the system, during the following periods, to check and download dedicated contribution payment advice, and pay contributions for local casual workers through designated channels.

1. If the master account “submits” the employee data during the period from the 1st day of the casual worker’s work month to the 3rd day of the month that immediately follows:
   1. From the first day of the month that immediately follows the casual worker’s work month to the last day of the month, the master account can log in to the “Business & Associations Platform”, or the Social Security Fund’s Electronic Filing Service Platform to view and check whether the information on the “Local Employee List” for the month is correct;
   2. After checking the information, select and download the“Electronic Filing－Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual worker))” for the month.
   3. Within the contribution period, please bring the Electronic Filing－Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual worker)) (a contribution payment advice prepared by the Electronic Filing System, and the employer is not required to sign and stamp on it) and pay contributions in the following ways:
      1. Can log in to the following electronic channels through the “Macao One Account”:
         1. “Macao One Account” mobile app or online platform (https://www.mo.gov.mo/home)
         2. “Business & Associations Platform” mobile app or online platform (https://www.ab.gov.mo/home)
      2. Designated banks’ electronic channels or payment counters.  For details, please refer to Report Employee’s Employment Information Electronically web page – Payment Channels and Methods;
      3. Designated Public Services Centres and Stations under the Municipal Affairs Bureau, with the unmodified dedicated contribution payment advice, pay through the specified method (payment methods);
      4. All service points of Social Security Fund (payment methods).
2. If the master account “submits” the employee data during the period from the 4th day of the month that immediately follows the casual worker’s work month to the last day of the month:
   1. From the submission date of employee data to the last day of the month, the master account can log in to the “Business & Associations Platform”, or Social Security Fund’s Electronic Filing Service Platform, to view and check whether the information on the “Local Employee List” for the month is correct;
   2. After verifying the information, select and download the “Electronic Filing－Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual workers))” for the month.
   3. Within the contribution period, please bring the Electronic Filing－Payment Advice of Contributions of the Obligatory System (Fixed-term labour contract (casual workers)) (a contribution payment advice prepared by the Electronic Filing System, and the employer is not required to sign and stamp on it) and pay contributions in the following ways:
      1. Can log in to the following electronic channels through the “Macao One Account”:
         1. “Macao One Account” mobile app or online platform (https://www.mo.gov.mo/home)
         2. “Business & Associations Platform” mobile app or online platform (https://www.ab.gov.mo/home)
      2. Make payments through the AutoPay provided by designated banks. For details, please refer to the Report Employee’s Employment Information Electronically web page – Payment Channels and Methods;
      3. All service points of Social Security Fund (payment methods).

● Check and download the operation guide for [Contribution Payment Advice] and [Local Employee List]:
 – Business & Associations Platform
– Social Security Fund’s Electronic Filing Service Platform

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)

Fees

According to the Executive Order, with effect from 1 January 2017, the contribution amounts are as follows:

1. Employee who works 15 days or more in the month: 90 patacas per month (Employer: 60 patacas; employee: 30 patacas);
2. Employee who works less than 15 days in the month: 45 patacas per month (Employer: 30 patacas; employee: 15 patacas).

Time Required to Process

Under normal circumstances, the contributions paid will be processed in the month that immediately follows the contribution month.

Remarks/Points to Note

1. If the employee hired has never enrolled as a beneficiary of the Social Security Fund, employers using the Social Security Fund’s Electronic Filing Service 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 checked by the employee. After this step, the formalities of beneficiary enrollment can be considered complete.
2. If the master account fails to “submit” the employee data within the reporting period, he or she is required to go to a service point of the Social Security Fund within the contribution month to report the employment information of the month’s casual workers, and make the payment.
3. If there are any modifications to the payment advice, the employer must make the payment at a service point of the Social Security Fund.
4. Employers who have already paid contributions in the contribution month can log in to the “Business & Associations Platform”, or the Social Security Fund’s Electronic Filing Service Platform to view and download the “Record of Payment” and the “Payment List of Local Employees” from the 10th day of the month that immediately follows the contribution month.  All the information will be stored for one year from that date.
5. Law No. 4/2010 provides that the employer may deduct the contributions payable by the employee from the employee’s wages.
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.
7. Even if the employee has started to receive old-age pension, the employer is still required to pay the obligatory system contributions for the employee during the existence of a labour relationship between the two parties.

Related Specifications or Requirements

1. 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.
2. 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.
3. 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.