Employment Fee for Non-Resident Workers

Service Introduction

Service Targets and Eligibility to Apply

  1. Payment of Employment Fee for Non-Resident Workers
    Employers who have hired a non-resident worker must pay the employment fee on a quarterly basis.
  2. Rectification of Default Employment Fee for Non-Resident Workers
    Employers who pay the employment fee late, after the expiration of the statutory payment period.
  3. Electronic Filing Service – Payment of Employment Fee for Non-Resident Workers
    Employers who use electronic methods (including “Business & Associations Platform”, and Social Security Fund’s Electronic Filing Service) to report the employee’s employment information and have hired a non-resident worker.

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 number of non-resident workers that are required to pay the employment fee: https://www.fss.gov.mo/en/eservice/s4

Payment of Employment Fee for Non-Resident Workers

How to go through the formalities

Time Limit

The employment fee for the preceding calendar quarter is paid quarterly in January, April, July and October.

Formalities and Required Documents

The Social Security Fund mails out the Payment Advice of Employment Fee for Non-Resident Workers to employers on a quarterly basis. The contribution payment advice stamped and signed by the employer / legal representative and write the name in BLOCK LETTERS in the “Signer’s Name” field.The employer must bring the dedicated payment advice to pay the employment fee.

Payment Methods

  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. Electronic channels and counters of designated banks (payment 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).

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

Amount of employment fee: The employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.

How to calculate the employment fee

  1. According to Article 37(3) of the Law for the Employment of Non-Resident Workers , the employment fee shall begin to calculate from the day when a non-resident worker is granted a stay permit or when the stay permit is renewed after the Law came into force.
  2. The employment fee is calculated, on a monthly basis, based on the issue date and invalidation or abolishment date of the non-resident worker’s identification document.
    1. When to start calculating the employment fee:
      1. If the issue date falls between the 1st through the 15th day of a certain month, the employment fee will start to calculate from the 1st day of that month;
      2. If the issue date falls between the 16th through the 31st day of a certain month, the employment fee will start to calculate from the 1st day of the following month.
    2. When to stop calculating the employment fee:
      1. If the invalidation or abolishment date falls between the 1st through the 15th day of a certain month, the employment fee will stop to calculate from the 1st day of that month;
      2. If the invalidation or abolishment date falls between the 16th through the 31st day of a certain month, the employment fee will stop to calculate from the 1st day of the following month.

Time Required to Approve

Starting two working days before the payment month, the number of non-resident workers required to pay employment fee can be checked from the FSS’s website. (Performance pledge)

Remarks/Points to Note

  1. Even if the employer does not receive a payment advice, he or she is still required to go to Social Security Fund’s St. Lazarus Parish Field Office, Macao Government Services Centre (Social Security Affairs) orMacao Government Services Centre in Islands (Social Security Affairs) during the payment period of the corresponding quarter to request a reprint of the payment advice and pay the employment fee.
  2. Employers engaged in processing and manufacturing industries regulated by Article 1 of Decree-Law No. 11/99/M can receive a 50% reduction on the employment fee, i.e., the monthly employment fee for each non-resident worker is 100 patacas, being all paid by the employer.
  3. Employers of non-resident domestic workers are exempted from paying employment fee.

Related Regulations or Requirements

  1. If an employer fails to pay the employment fee on time, he or she will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.
  2. If the employment fee and the fine are not paid within the specified period, compulsory levy action will be taken by the Financial Services Bureau’s Coercive Collection Bureau. The employer must also bear the expenses incurred by the Bureau as a result of tax execution procedure.
  3. Failure to pay the employment fee on time may constitute the basis for the abolishment of employment permit.
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