Payroll Social in Macau

Payroll & social contributions for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Macau · tax year 2025 · changed 25 Jun 2026

Not yet approved

Built from the law

Use this skill in your AI.

Free in Claude, Cursor and Slack. Your AI follows it, with sources.

Add to your AI View on GitHub

Key figures: Macau, 2025

Every figure is drawn from this skill and cited to its source.

FSS structure overview

Macau's mandatory Social Security Fund (FSS) uses flat per-employee contributions rather than percentage-of-salary rates. Employers also operate a quarterly PAYE-style withholding of professional tax for staff. Employers of non-resident workers pay an additional monthly levy.

FSS mandatory contribution (total)

MOP 90 per local employee per month (flat amount)Macau Social Security System LawView source ↗

FSS employer share

MOP 60 per local employee per monthMacau Social Security System LawView source ↗

FSS employee share

MOP 30 per local employee per month (withheld by employer)Macau Social Security System LawView source ↗

Contribution basis

Flat per-head amount — NOT a percentage of salary and NOT capped by a wage baseMacau Social Security System Law

Who is covered

Obligatory FSS contributions apply to local (resident) employees; non-resident workers are not covered by FSS ((approx — confirm) coverage scope)Macau Social Security System Law

FSS remittance frequency

Quarterly; paid during the designated contribution months (e.g. January, April, July, October) ((approx — confirm) exact contribution months)Macau Social Security System LawView source ↗

Non-resident worker employment levy

Employers of non-resident workers pay a monthly levy (around MOP 200 per worker) MOP ((approx — confirm) levy amount and rules)Macau Law on Employment of Non-Resident Workers (Law 21/2009)

The full skill

Social Security Fund (FSS) and payroll

FSS structure overview — Macau's mandatory Social Security Fund (FSS) uses flat per-employee contributions rather than percentage-of-salary rates. Employers also operate a quarterly PAYE-style withholding of professional tax for staff. Employers of non-resident workers pay an additional monthly levy.
FSS mandatory contribution (total) — MOP 90 per local employee per month (flat amount) MOP (Total FSS contribution per local employee per month) (Macau Social Security System Law)
FSS employer share — MOP 60 per local employee per month MOP (Macau Social Security System Law)
FSS employee share — MOP 30 per local employee per month (withheld by employer) MOP (Macau Social Security System Law)
Contribution basis — Flat per-head amount — NOT a percentage of salary and NOT capped by a wage base (Macau Social Security System Law)
Who is covered — Obligatory FSS contributions apply to local (resident) employees; non-resident workers are not covered by FSS ((approx — confirm) coverage scope) (Macau Social Security System Law)
FSS remittance frequency — Quarterly; paid during the designated contribution months (e.g. January, April, July, October) ((approx — confirm) exact contribution months) (Macau Social Security System Law)
Non-resident worker employment levy — Employers of non-resident workers pay a monthly levy (around MOP 200 per worker) MOP ((approx — confirm) levy amount and rules) MOP (Macau Law on Employment of Non-Resident Workers (Law 21/2009))
Professional tax withholding (PAYE) — Employer withholds professional tax from each employee's pay and remits it; this is the PAYE-equivalent (Macau Professional Tax Regulation)
Professional tax remittance deadline — Quarterly — by 15 April, 15 July, 15 October and 15 January for the preceding quarter (Macau Professional Tax Regulation)
Employer annual employee return (M3/M4) — Employer files an annual statement of employees and remuneration with the DSF (by 31 January for the prior year) ((approx — confirm) form references and exact date) (Macau Professional Tax Regulation)

Work with us

Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

No historical approval records.

Issue history

No issues recorded.

More Macau skills

Company Formation in Macau Tax Overview in Macau Corporate Income Tax in Macau

See all Macau skills →

General reference, not advice on your facts. Check with a professional before you file or pay.

Social Security Fund (FSS) and payroll

FSS structure overview — Macau's mandatory Social Security Fund (FSS) uses flat per-employee contributions rather than percentage-of-salary rates. Employers also operate a quarterly PAYE-style withholding of professional tax for staff. Employers of non-resident workers pay an additional monthly levy.

FSS mandatory contribution (total) — MOP 90 per local employee per month (flat amount) MOP (Total FSS contribution per local employee per month) (Macau Social Security System Law)

FSS employer share — MOP 60 per local employee per month MOP (Macau Social Security System Law)

FSS employee share — MOP 30 per local employee per month (withheld by employer) MOP (Macau Social Security System Law)

Contribution basis — Flat per-head amount — NOT a percentage of salary and NOT capped by a wage base (Macau Social Security System Law)

Who is covered — Obligatory FSS contributions apply to local (resident) employees; non-resident workers are not covered by FSS ((approx — confirm) coverage scope) (Macau Social Security System Law)

FSS remittance frequency — Quarterly; paid during the designated contribution months (e.g. January, April, July, October) ((approx — confirm) exact contribution months) (Macau Social Security System Law)

Non-resident worker employment levy — Employers of non-resident workers pay a monthly levy (around MOP 200 per worker) MOP ((approx — confirm) levy amount and rules) MOP (Macau Law on Employment of Non-Resident Workers (Law 21/2009))

Professional tax withholding (PAYE) — Employer withholds professional tax from each employee's pay and remits it; this is the PAYE-equivalent (Macau Professional Tax Regulation)

Professional tax remittance deadline — Quarterly — by 15 April, 15 July, 15 October and 15 January for the preceding quarter (Macau Professional Tax Regulation)

Employer annual employee return (M3/M4) — Employer files an annual statement of employees and remuneration with the DSF (by 31 January for the prior year) ((approx — confirm) form references and exact date) (Macau Professional Tax Regulation)