Contributions of the Obligatory System
2017-06-30

Contributions of the Obligatory System
Service Information:
Service Provider:Social Security Fund, Contribution Division
Other Entity / Agency:N/A
Application Location:

St. Lazarus Parish Field Office
Rua Eduardo Marques, no. 2-6, Macau

China Civil Plaza Field Office in NAPE
Alameda Dr. Carlos d'Assumpção, no. 249-263, China Civil Plaza, 13.º andar B-C, Macau

Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment)
Rua Nova da Areia Preta, no. 52, 1. º andar, Área P, Macau


Office Hours:

St. Lazarus Parish Field Office
Monday through Thursday, 9:00 a.m. – 1:00 p.m., 2:30 p.m. – 5:45 p.m.
Friday, 9:00 a.m. – 1:00 p.m., 2:30 p.m. – 5:30 p.m.

China Civil Plaza Field Office in NAPE
Monday through Thursday, 9:00 a.m. – 1:00 p.m., 2:30 p.m. – 5:45 p.m.
Friday, 9:00 a.m. – 1:00 p.m., 2:30 p.m. – 5:30 p.m.

Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment)
Monday through Friday, 9:00 a.m. – 6:00 p.m. (without lunch break)


Introduction (Service Coverage):

N/A


Enquiry Methods:

By phone: 2853 2850
By calling our interactive voice response hotline: 2823 8238 (24-hour)
By fax: 2853 2840 (24-hour)
By email: at@fss.gov.mo
By visiting our website: www.fss.gov.mo
Online enquiry about the beneficiary number and the contribution record: http://www.fss.gov.mo/en/eservice
Locations of Self-Service Machines


Registration of Employer

Application Proceduce:
Transactional Categories:Registration of Employer
Target Groups and Application Eligibility:

Employers who establish labour relations with employees for the first time and have never registered with the Social Security Fund (abbreviated to FSS in Macao) before.

Application Approach:

For the registration of employer, employers can visit St. Lazarus Parish Field Office and China Civil Plaza Field Office in NAPE of the FSS, or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment) in the contribution month that immediately follows the commencement of labour relations.

Required Document:

Employers are required to submit the following documents:
1. Form for Registration of Employer/Change of Employer Information (to be signed by the employer and affixed with the company chop*);
2. Payment Advice of Contributions of the Obligatory System and Declaration Form for Staff Change of Local Employees (to be signed by the employer and affixed with the company chop*);
3. If the local employee hired has never been enrolled as a beneficiary of the FSS, the employer is required to submit the employee’s Form for Enrollment of Beneficiary (Local Employee) (to be signed by the employer and the employee and affixed with the company chop*) and a front and back photocopy of the employee’s Macao SAR Resident ID Card;
* Domestic workers’ employers are not required to affix a seal.
4. Documents that employers in different industries need to bring:
4.1 Enterprises
- Front and back photocopy of the Financial Services Bureau (abbreviated to DSF in Macao) Business Tax, Declaration Form for Business Commencement (M/1);
- Photocopy of the DSF Business Tax Return (M/8).
4.2 Associations
- Photocopies of the association’s statutes published in the Official Gazette;
- Photocopies of documents that can show the employer’s registration number of the DSF (e.g. photocopy of a certificate issued by the DSF, or photocopy of the DSF Salaries Tax Group I, Registration Form (M/2) of any one of the employees).
4.3 Insurance Intermediaries
- Front and back photocopy of the DSF Business Tax, Declaration Form for Business Commencement (M/1);
- Photocopy of the DSF Business Tax Return (M/8);
- Declaration of Individual Insurance Agent and Declaration of Employee of Individual Insurance Agent;
- Front and back photocopy of the employer’s Macao SAR Resident ID Card;
- Front and back photocopy of the employee’s Macao SAR Resident ID Card and photocopy of the DSF Salaries Tax Group I, Registration Form (M/2).
4.4 Junket Promoters
- Front and back photocopy of the DSF Business Tax, Declaration Form for Business Commencement (M/1);
- Photocopy of the DSF Business Tax Return (M/8);
- Photocopy of a junket promoter license issued by the Gaming Inspection and Coordination Bureau;
- Declaration of Junket Promoter;
- Front and back photocopy of the employer’s Macao SAR Resident ID Card (Applies only to natural persons);
- Front and back photocopy of the employee’s Macao SAR Resident ID Card and photocopy of the DSF Salaries Tax Group I, Registration Form (M/2).
4.5 Liberal and Specialized Professionals
- Front and back photocopy of the DSF Salaries Tax Group II, Declaration Form for Business Commencement of Liberal or Specialized Professions (M/1);
- Front and back photocopy of the employer’s Macao SAR Resident ID Card;
- Photocopies of documents that can show the employer’s registration number of the DSF (e.g. photocopy of a certificate issued by the DSF, or photocopy of the DSF Salaries Tax Group I, Registration Form (M/2) of any one of the employees).
4.6 Market Stall Lessee
- Photocopy of the Profile of the Market Stall Lessee issued by the Civic and Municipal Affairs Bureau;
- Front and back photocopy of the employer’s Macao SAR Resident ID Card;
- Photocopies of documents that can show the employer’s registration number of the DSF (e.g. photocopy of a certificate issued by the DSF, or photocopy of the DSF Salaries Tax Group I, Registration Form (M/2) of any one of the employees).
4.7 Employers of Local Domestic Workers
- Declaration of Domestic Work;
- Photocopy of the employer’s identification documents;
- Front and back photocopy of the domestic worker’s Macao SAR Resident ID Card;
- A document that contains the correct address (e.g. a utility bill of the current domicile, etc.).

Remark:

- Employers can check whether their new hire is an enrolled beneficiary of the FSS and look up his/her beneficiary number through the Online Service of the FSS website;

- According to the relevant provisions, an employer cannot pay contributions of the obligatory system, in the capacity of an employee, for himself/herself, his/her spouse, a person who has de facto marital relationship with him/her, or a relative up to the second degree of relationship who lives and shares meal with him/her;

- When making contributions, the employer is required to use a company chop that carries the name consistent with the registration name of the employer (except for domestic workers’ employers);

- If the employer information (e.g. company name, address of establishment, etc.) has been changed, the employer is required to submit together a front and back photocopy of the DSF Business Tax, Declaration Form for Change of Information (M/1) in order to register with the FSS;

- In case of business closure, the employer should report this to the FSS, and at the same time submit the Declaration Form for Staff Change of Local Employees in order to report the employment end date(s) of the employee(s), and submit together a front and back photocopy of the DSF Business Tax, Declaration Form for Business Commencement/Change of Information (Business Closure) (M/1).

Forms:

Form for Registration of Employer/Change of Employer Information [Form for download]

Form for Enrollment of Beneficiary (Local Employee) [Form for download]  

Payment Advice of Contributions of the Obligatory System [Form for download]

Declaration Form for Staff Change of Local Employees [Form for download]

Declaration of Domestic Work (Form for download) [Form for download]

Declaration of Individual Insurance Agent and Declaration of Employee of Individual Insurance Agent [Form for download]

Declaration of Junket Promoter [Form for download]

Legislations Website:

Law 4/2010 (Official Gazette Issue 34(I), 23 August 2010)

Payment of Contributions of Local Long-term Employees

Application Proceduce:
Transactional Categories:Payment of Contributions of Local Long-term Employees
Target Groups and Application Eligibility:

Employers hiring local employees to work for them for long-term

Application Approach:

No staff change: The way to report to the Social Security Fund (abbreviated to FSS in Macao) when there is no staff change in the quarter
1. Please check that the information printed on the “List of local employees” is correct;
2. If the numbers printed on row A of the Payment Advice of Contributions of the Obligatory System correspond to the number of employee(s) that need(s) to pay contributions in the quarter, simply put a tick (“ ✓ ”) in the empty box □ of row A, then have the contribution payment advice signed by the employer and affixed with the company chop (domestic workers’ employers are not required to affix a seal);
3. Within the payment period, bring along the Payment Advice of Contributions of the Obligatory System to the following locations for payment of contributions:
- St. Lazarus Parish Field Office
- China Civil Plaza Field Office in NAPE
- Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment)
- Islands District Public Services Centre of the Civic and Municipal Affairs Bureau
- Central District Public Services Centre of the Civic and Municipal Affairs Bureau (located at Rotunda de Carlos da Maia)
- Bank of China Macau Branch
- Industrial and Commercial Bank of China (Macau) Ltd.
- Banco Comercial de Macau, S.A.
- Tai Fung Bank Limited
- The Macau Chinese Bank Ltd.
- Luso International Banking Limited
- Delta Asia Bank Limited
- Banco Nacional Ultramarino, S.A.
- OCBC Wing Hang Bank Limited

With staff change: The way to report to the FSS when there is staff change in the quarter
1. Calculate the number of monthly contributions of the serving employee(s) printed on the “List of local employees”
- Please check that the information printed on the “List of local employees” is correct. If an employee leaves the job, cross out his/her contributions;
- Add up the number of monthly contributions of the serving employee(s).
2. Calculate the number of monthly contributions on the Declaration Form for Staff Change of Local Employees
- Report the staff change on the Declaration Form for Staff Change of Local Employees, which includes marking the month(s) that need(s) to pay contributions with an “X” and then fill in the employment start/end date;
- Add up the number of monthly contributions of all employees listed on the declaration form.
3. Add up the number of monthly contributions calculated from Point 1 and Point 2 above, and you will get the monthly contributions payable in the quarter. Then, put a tick (“ ✓ ”) in the empty box □ of row B of the Payment Advice of Contributions of the Obligatory System, and fill in the number of monthly contributions and the total number of contributions, then have the contribution payment advice signed by the employer and affixed with the company chop (domestic workers’ employers are not required to affix a seal).
4. Within the payment period, bring along the Payment Advice of Contributions of the Obligatory System and the Declaration Form for Staff Change of Local Employees to St. Lazarus Parish Field Office and China Civil Plaza Field Office in NAPE of the FSS, or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment) for payment of contributions.

Required Document:

1. Payment Advice of Contributions of the Obligatory System (to be signed by the employer and affixed with the company chop*);

2. If there is staff change of employee(s) in the quarter, the employer is required to submit together the Declaration Form for Staff Change of Local Employees (to be signed by the employer and affixed with the company chop*);

3. If the employee hired has never been enrolled as a beneficiary of the FSS, the employer is required to submit together the Form for Enrollment of Beneficiary (Local Employee) (the form is to be signed by the employer and the employee, and affixed with the company chop*) and a front and back photocopy of the employee’s Macao SAR Resident ID Card.

* Domestic workers’ employers are not required to affix a seal.

Charges (or Taxes):

- For an employee who works 15 days or more in the month that he/she joins/leaves the company, his/her employer is required to make contributions for him/her for the month he/she joins/leaves the company.

- As stipulated in the Executive Order, with effect from 1 January 2017, the contribution amount is 90 patacas per month (employer’s contributions: 60 patacas, employee’s contributions: 30 patacas).

- In accordance with the provisions of Law 4/2010, employers can deduct the employee’s portion of contributions from his/her wages.

Payment Instructions:

Payment deadline: The contributions of the preceding quarter are paid quarterly in January, April, July and October.

Remark:

1. Obligatory system does not apply to the following situations:

1.1 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 shares meals with the employer;

1.2 Employee with relations established under contract of apprenticeship training or vocational training system for the integration into employment market;

1.3 In-service public administration staff enrolled in the Retirement, Widow and Orphans’ Pensions Scheme.

2. For a long-term employee who works less than 15 days in the month that he/she joins/leaves the company, the employer is still required to fill in the employment start/end date on the Declaration Form for Staff Change of Local Employees in the contribution month that immediately follows. If the employee has never been enrolled as a beneficiary of the FSS, the employer is required to submit together the Form for Enrollment of Beneficiary (Local Employee) and a front and back photocopy of the employee’s Macao SAR Resident ID Card in order to enroll the employee as a beneficiary of the FSS.

3. The following contributions can only be paid at St. Lazarus Parish Field Office and China Civil Plaza Field Office of the FSS, or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment):

- Registration of employer for the first time;

- Payment of contributions when there is staff change in the quarter;

- Payment of contributions if the contribution payment advice is corrected or filled out by the employer;

- Payment of contributions of casual workers.

4. Before the contribution month of each quarter, the FSS will mail out contribution payment advice to employers who have already registered and made contributions to the FSS. If the employer does not receive a contribution payment advice by the middle of the contribution month, the employer can download from the FSS website the blank forms of Payment Advice of Contributions of the Obligatory System and Declaration Form for Staff Change of Local Employees and fill in the relevant information, or visit St. Lazarus Parish Field Office and China Civil Plaza Field Office in NAPE of the FSS, or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment) with the company chop, a front and back photocopy of DSF Form M/1, a photocopy of DSF Business Tax Return M/8 or an old receipt showing that contributions were once paid at the FSS in order to request a reprint of contribution payment advice.

Forms:

Payment Advice of Contributions of the Obligatory System [Form for download]

Declaration Form for Staff Change of Local Employees [Form for download]

Form for Enrollment of Beneficiary (Local Employee) [Form for download]

Legislations Website:

Law 4/2010 (Official Gazette Issue 34(I), 23 August 2010)

Payment of Contributions of Local Casual Workers

Application Proceduce:
Transactional Categories:Payment of Contributions of Local Casual Workers
Target Groups and Application Eligibility:

Employers hiring local employee(s) to work for them under a term labour contract

Application Approach:

The employer should bring the dedicated contribution payment advice and visit St. Lazarus Parish Field Office and China Civil Plaza Field Office in NAPE of the FSS, or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment) to pay the contributions in cash, by cheque or cashier order (made payable to “Fundo de Segurança Social”).

Required Document:

1. Payment Advice of Contributions to the FSS – Casual Workers (to be signed by the employer and affixed with the company chop*);

2. If the employee hired has never been enrolled as a beneficiary of the FSS, the employer is required to submit together the Form for Enrollment of Beneficiary (Local Employee) (the form is to be signed by the employer and the employee, and affixed with the company chop*) and a front and back photocopy of the employee’s Macao SAR Resident ID Card.

* Domestic workers’ employers are not required to affix a seal.

Charges (or Taxes):

- As stipulated in the Executive Order, with effect from 1 January 2017, the contribution amounts are as follows:
90 patacas per month for each casual worker who works 15 days or more in the month (employer’s contributions: 60 patacas, employee’s contributions: 30 patacas);
45 patacas per month for each casual worker who works less than 15 days in the month (employer’s contributions: 30 patacas, employee’s contributions: 15 patacas).

- In accordance with the provisions of Law 4/2010, employers can deduct the employee’s portion of contributions from his/her wages.

Payment Instructions:

- Payment deadline: The contributions are paid in the month that follows the work month of the employee. For instance, the employee works in January, and so his/her contributions should be paid in February.

Remark:

1. Obligatory system does not apply to the following situations:
1.1 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 shares meals with the employer;
1.2 Employee with relations established under contract of apprenticeship training or vocational training system for the integration into employment market;
1.3 In-service public administration staff enrolled in the Retirement, Widow and Orphans’ Pensions Scheme.

Forms:

Form for Enrollment of Beneficiary (Local Employee) [Form for download]

Legislations Website:

Law 4/2010 (Official Gazette Issue 34(I), 23 August 2010)

Rectification of Default Contributions of the Obligatory System

Application Proceduce:
Transactional Categories:Rectification of Default Contributions of the Obligatory System
Relevant Service (Relevant Information):

Payment of Contributions of Local Long-Term Employees
Payment of Contributions of Local Casual Workers

Target Groups and Application Eligibility:

For employers who pay the contributions after 60 days of the expiration of the statutory payment period.

Application Approach:

The employer needs to complete the application and return the completed form, along with all required documents, to Social Security Fund (abbreviated to FSS in Macao) St. Lazarus Parish Field Office, China Civil Plaza Field Office in NAPE, or Areia Preta Service Centre of the Macao SAR (Area of Social Security and Employment), either in person or ask someone to submit the application on his/her behalf.

Required Document:

1. Application for Rectifying the Default Contributions;
2. Payment Advice of Contributions of the corresponding contribution type;
3. For contributions of long-term employees, the employer is required to attach the List of Local Employees (without staff change) or the Declaration Form for Staff Change;
4. Photocopy of Financial Services Bureau (abbreviated to DSF in Macao), Salaries Tax-Group I, Registration Form (M/2);
5. Front and back photocopy of DSF, Salaries Tax-Group I, List of Employees or Casual Workers (Form M3/M4);
6. If the employer has never registered with the FSS before, he/she is required to submit the Form for Registration of Employer/Change of Employer Information and relevant documents as required of the employers of different industry;
7. If the local employee hired has never been enrolled as a beneficiary of the FSS, the employer is required to submit the Form for Enrollment of Beneficiary (Local Employee) of that employee (the form to be signed by the employer and the employee, and affixed with company chop) and a front and back photocopy of the employee’s Macao SAR Resident ID Card (domestic workers’ employers are not required to affix a seal).

Charges (or Taxes):

Contributions:
As stipulated in the Executive Order, with effect from 1 January 2017, the contribution amounts are as follows:
– Long-term employee: 90 patacas per month (employer’s contributions: 60 patacas, employee’s contributions: 30 patacas);
– Casual worker:
 90 patacas per month for each casual worker who works 15 days or more in the month (employer’s contributions: 60 patacas, employee’s contributions: 30 patacas);
   45 patacas per month for each casual worker who works less than 15 days in the month (employer’s contributions: 30 patacas, employee’s contributions: 15 patacas).

Late Payment Interest:
– The late payment interest is calculated based on a monthly rate of 3% on the amount of default contributions, where a fraction of a month shall be counted as a full month, and the minimum amount of late payment interest is 50 patacas.

Financial Penalty:
– The fine is calculated quarterly. The employer is liable to a fine not exceeding half of the amount of default contributions but the minimum amount of fine is 500 patacas.
– If the employer has not registered with the FSS or enrolled the employees within the statutory payment period, he/she is liable to a financial penalty of 200 to 1,000 patacas for each employee affected by his/her infractions.
– After receiving the employer’s Application for Rectifying the Default Contributions, the FSS will mail the notice of hearing to the employer, who can submit, within 15 days of receipt of the notice, any written statement or written justification for his/her failure to make contributions. If no written justification is received after the expiration of the said period, the FSS will make a decision on the fine according to law. The decision and the payment arrangements of the default contributions will be notified in another letter.

Payment Instructions:

Payment Deadline:
After the FSS approves the application, the employer should pay the default contributions together with the late payment interest and the fine, within 15 days from the date of notification. If no payment is made after the deadline, coercive levy action will be taken by the Coercive Collection Bureau of the Financial Services Bureau (abbreviated to DSF in Macao), and the employer shall also bear the expenses incurred from tax execution procedures.

Payment Locations and Payment Methods:
Payment should be made in cash, by cheque or cashier order (bill payable to “Fundo de Segurança Social”) at the service location where the application was submitted.

Forms:

Application for Rectifying the Default Contributions [Form for download]

Legislations Website:

Law 4/2010 (Official Gazette Issue 34(I), 23 August 2010)

Change of Employer Information

Application Proceduce:
Transactional Categories:Change of Employer Information
Target Groups and Application Eligibility:

For employers who have already registered with the Social Security Fund (abbreviated to FSS in Macao)

Application Approach:

The employer needs to complete and return the completed form, along with all required documents, to FSS St. Lazarus Parish Field Office, China Civil Plaza Field Office in NAPE, or Areia Preta Service Centre of Macao SAR (Area of Social Security and Employment), either in person or ask someone to submit the form on his/her behalf.

Required Document:

Employers (except employers of domestic workers) are required to submit the following documents:
1. Form for Registration of Employer/Change of Employer Information (to be signed by the employer and affixed with company chop) (domestic workers’ employers are not required to affix a seal);
2. Documents that employers of different industry need to bring:
2.1 Enterprises
- Front and back photocopy of the Financial Services Bureau (abbreviated to DSF in Macao), Business Tax, Declaration Form for Change of Information (M/1);
2.2 Associations
- Photocopies of the association’s statutes published in the Official Gazette;
2.3 Insurance Intermediaries
- Front and back photocopy of the DSF, Business Tax, Declaration Form for Change of Information (M/1);
2.4 Junket Promoters
- Front and back photocopy of the DSF, Business Tax, Declaration Form for Change of Information (M/1);
- Photocopy of the junket promoter license issued by the Gaming Inspection and Coordination Bureau;
2.5 Liberal and Specialized Professionals
- Front and back photocopy of the DSF, Salaries Tax-Group II, Declaration Form for Change of Information for Liberal or Specialized Professions (M1A);
2.6 Market Stall Lessee
- Photocopy of the Profile of the Market Stall Lessee issued by the Civic and Municipal Affairs Bureau.
2.7. Employers of local domestic workers
2.7.1. Change of identifying information of the employer
- Photocopies of the employer’s identification documents;
- Photocopy(ies) of document(s) about the change of relevant information issued by the Identification Services Bureau (required to produce the original);
2.7.2. Change of correspondence address of the employer
- A document that contains the latest address (e.g., a utility bill of the current domicile, etc.)

Forms:

Form for Registration of Employer/Change of Employer Information [Form for download]

Legislations Website:

Law 4/2010 (Official Gazette Issue 34(I), 23 August 2010)

Application for a Certificate of Employer’s Contribution

Application Proceduce:
Transactional Categories:Application for a Certificate of Employer’s Contribution
Target Groups and Application Eligibility:

For employers who have already registered with the Social Security Fund (abbreviated to FSS in Macao)

Application Approach:

The employer needs to complete and return the completed form, along with all required documents, to FSS St. Lazarus Parish Field Office, China Civil Plaza Field Office in NAPE, or Areia Preta Service Centre of Macao SAR (Area of Social Security and Employment), either in person or ask someone to submit the application on his/her behalf.

Required Document:

1. Application for a Certificate of Employer’s Contribution;
2. Front and back photocopy of the Financial Services Bureau (abbreviated to DSF in Macao), Business Tax Forms M/1, M/7 or M/8.

How to Collect the Certificate
To collect the certificate, the employer must bring and submit the following documents to the selected location on the application form, either in person or ask someone to collect it on his/her behalf:
1. The one who comes to collect the certificate has to produce his/her own identification documents;
2. Company chop;
3. The receipt issued on application.

Charges (or Taxes):

Please pay the stamp duty at the time you collect the certificate.
(The first page of the certificate requires stamp duty totalling 15 patacas, and each continuation sheet requires stamp duty of 5 patacas)

Quality Criteria:

The approval process will be completed within three working days after the applicant submits the application along with all required documents, exclusive of the day of submission. (Performance Pledge)

Remark:

The certificate of contribution will be kept with the FSS for six months, counting from the first day for collection. The application will be cancelled for late collection.

Forms:

Application for a Certificate of Employer’s Contribution [Form for download]

Legislations Website:

Law 4/2010 (Official Gazette Issue 34(I), 23 August 2010)

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