澳門特別行政區政府
Governo da Regiao Administrativa Especial de Macau

42% of Employers Not Yet Paid Contributions, FSS Calls for the Use of “Macao One Account” for Making the Payment

2023-10-24

As of 24 October, about 11,000 employers have not yet paid Social Security System’s obligatory system contributions for their employees for the third quarter of 2023, accounting for about 42% of the total employers who need to pay contributions.  As the payment deadline approaches, the flow of people at service points increases.  The Social Security Fund (abbreviated to FSS in Macao) calls for employers and residents to make more use of the “Macao One Account” for making the payments, so as to avoid waiting in line and not being restricted by office hours.

Within the month, employers who have no staff change or the employee data has been submitted via the Electronic Filing System within the time limit can pay the obligatory system contributions and the employment fee for non-resident workers through the payment service of “Macao One Account”, or pay by electronic means of designated banks.  The payment advice number and the amount payable can be looked up from the FSS’s online platform (eservice.fss.gov.mo/Employer/cpa/Index?culture=en).

Beneficiaries of the arbitrary system can also make the payment using the "Macao One Account", or through designated banks’ electronic channels and counters, JETCO network ATMs, and self-service machines with social security contribution label.

According to the law, employers are required to pay a late payment interest and penalties for overdue payment, and failure to pay employment fee for non-resident workers on time may constitute the basis for revoking the employment permit.  If a beneficiary of the arbitrary system is late to pay contributions, the overdue contributions cannot be paid unless they are paid within two months of the expiry of the statutory period plus a late payment interest.

The FSS calls for the use of convenient and fast electronic channels for making the payment.  If residents need to go to a service point, it is also suggested to use appointment service and to get a ticket number online.  For relevant information, please visit the FSS’ website at https://www.fss.gov.mo/en/menupage?menu_slug=social&node_id=63, or call 2853 2850 during office hours for enquiries.