How to go through the formalities

Time Limit

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

Procedures and Required Documents

1. Employers using the Electronic Filing Service can log in to the Electronic Filing System during the specified period of the payment month to view and download the dedicated payment advice and pay the employment fee through designated channels.
   The master account can log in to the Electronic Filing System from the 1st to the last day of the payment month, using the download function to view the “List of Non-Resident Workers Required to Pay Employment Fee” for the quarter;
2. After confirming that the information is correct, select and download the “Electronic Filing－Payment Advice of Employment Fee for Non-Resident Workers” for the quarter.
3. Please bring the uncorrected Electronic Filing－Payment Advice of Employment Fee for Non-Resident Workers (a payment advice prepared by the Electronic Filing System and the employer is not required to sign and stamp on it) in the payment month and pay through the following 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, please refer to the Payment Channels and Methods page on the thematic webpage of Electronic Filing Service;
   3. Designated Public Services Centres and Stations under the Municipal Affairs Bureau (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

1. According to the Executive Order, the employment fee for each non-resident worker is 200 patacas per month, being all paid by the employer.
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.

Remarks/Points to Note

1. If there is any modification to the payment advice prepared by the Electronic Filing System, the employer is required to pay the employment fee at a service point of the Social Security Fund.
2. From the 10th day of the month following the payment month, employers who have already paid the employment fee in the payment month can log in to the Electronic Filing System to view and download the “Record of Payment” and the “List of Non-Resident Workers Required to Pay Employment Fee”. All the information will be stored for one year from that date.

Required Specifications or Requirements

Pay the employment fee after the expiration of the statutory payment period
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.