All employers in Macao are required to pay a monthly Social Security Fund for each resident employee.
The contribution amounts to Social Security Fund are as follows:
Local long-term employee:
MOP90 per month (employer’s contributions: MOP60, employee’s contributions: MOP30).
Local casual worker:
- MOP90 per month for each casual worker who works 15 days or more in the month
(employer’s contributions: MOP60, employee’s contributions: MOP30); - MOP45 per month for each casual worker who works less than 15 days in the month (employer’s contributions: MOP30, employee’s contributions: MOP15).
The employer can deduct the employee’s portion of contributions from his/her wages.
Regarding nonresident employees, employers are required to make monthly contributions of MOP200 for each employee. No contribution is required from employees.
References:
Law Nº4/2010: Social Security System
Macao SAR Government- Printing Bureau (Official Website):https://bo.io.gov.mo/bo/i/2010/34/lei04_cn.asp
Executive Order No. 357/2016: Increase the monthly contribution amount of the Social Security System.
Macao SAR Government- Printing Bureau (Official Website):https://bo.io.gov.mo/bo/i/2016/43/despce_cn.asp#357
Law Nº21/2009: Law on Employment of Non-Resident Workers
Macao SAR Government- Printing Bureau (Official Website):https://bo.io.gov.mo/bo/i/2009/43/lei21_cn.asp
Executive Order No. 89/2010: The Amount of Employment fee for Non-Resident Workers
Macao SAR Government- Printing Bureau (Official Website):https://bo.io.gov.mo/bo/i/2010/16/despce_cn.asp#89