---
name: mo-payroll-social
description: "Source-cited draft: payroll & social contributions for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mo-payroll-social"
  jurisdiction: "MO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Macau Payroll & Social Contributions

## 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](https://taxsummaries.pwc.com/macau-sar/individual/other-taxes))_
- **FSS employer share** — MOP 60 per local employee per month MOP  _([Macau Social Security System Law](https://www.fss.gov.mo/en))_
- **FSS employee share** — MOP 30 per local employee per month (withheld by employer) MOP  _([Macau Social Security System Law](https://www.fss.gov.mo/en))_
- **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](https://www.fss.gov.mo/en))_
- **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](https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/))_
- **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)_

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version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mo-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mo-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.