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

Rectification of Default Employment Fee for Non-Resident Workers

How to go through the formalities

Procedures and Required Document

The employer should bring the completed application form and the following documents, either in person or through a representative, to a service point of the Social Security Fund:

  1. Application for Rectifying the Default Employment Fee (Form FSS/DC-60) (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);
  2. Payment Advice of Employment Fee for Non-Resident Workers.

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.

Time Required to Process

After receiving the Application for Rectifying the Default Employment Fee, the Social Security Fund will send a notice of hearing to the employer. Any statement or defense by the employer in respect of the employment fee may be made in writing within 15 days of receiving the notice. If a written defense is not received after the expiration of the said period, the Social Security Fund will make a decision on the fine according to law. The employer will be notified of the decision and the payment arrangements of the outstanding employment fee by mail later.

Remarks/Points to Note

  1. For failure to pay the employment fee on time, the employer will be subject to a fine of 300 to 1,000 patacas for each involved non-resident worker.
  2. The employment fee can be paid in cash, by cheque or cashier’s order (payable to “Fundo de Segurança Social”) at Social Security Fund’s St. Lazarus Parish Field Office, Macao Government Services Centre (Social Security Affairs) or Macao Government Services Centre in Islands (Social Security Affairs).
  3. 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.
  4. Failure to pay the employment fee on time may constitute the basis for the abolishment of employment permit.

Related Specifications or Requirements

After the Social Security Fund approves the application, the employer must pay the outstanding employment fee and the fine within 15 days from the date of notification. If the employment fee and the fine remain unpaid after 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.

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