Source-cited draft: payroll & social contributions for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for Payroll & Social Contributions in Macau.
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Every figure is drawn from this Tax Guide 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)
Professional tax withholding (PAYE)
Employer withholds professional tax from each employee's pay and remits it; this is the PAYE-equivalentMacau Professional Tax Regulation
Professional tax remittance deadline
Quarterly — by 15 April, 15 July, 15 October and 15 January for the preceding quarterMacau Professional Tax RegulationView source ↗
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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Macau computations in the OpenAccountants Tax Library.