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Introduction to Electronic Filing Service

Brief Introduction

  • The electronic filing system is an online platform through which employers can report the employment information of local employees under the obligatory system, enroll them as beneficiaries, download the contribution payment advice, apply for designated services, and view the List of Non-Resident Workers Required to Pay Employment Fee as well as the payment record.
     

Applicable Persons

  • Employers who have completed employer registration with the FSS.
     

Scope of Application

  • Contributions of the obligatory system – long-term employees
  • Contributions of the obligatory system – casual workers
  • Employment fee for non-resident workers
     

Application for Electronic Filing Service

  • Employers need to complete the "Application for Electronic Filing Service (Contributions of the Obligatory System)” and bring along all required documents* to a service point of the FSS for application for the service.
  • The application form must be signed by the employer himself/herself, or the employer’s legal representative or a person with statutory authority.
  • By submitting the application for "Electronic Filing Service”, it means that the employer knows and agrees to abide by and is bound by the terms and conditions of the “Rules of Use for Electronic Filing Service”.
  • Once employers have been approved to use the “Electronic Filing Service”, three services will be provided for them at the same time - Contributions of the Obligatory System (Long-term Employee), Contributions of the Obligatory System (Casual Worker) and Employment Fee for Non-resident Workers.
  • About the time of Electronic Filing Service, please refer to the “Use Schedule of Electronic Filing Service”.
  • About the instructions on how to operate the Electronic Filing System, please refer to the "Operational Guidelines for Electronic Filing System”.
     

Log in to System

  • Log in to the Electronic Filing System using the "Conta única de acesso comum aos serviços públicos da RAEM".

Account Holder

  • In general, there is only one master account, which is usually the employer him/herself, the employer’s legal representative or authorized person (required to fill in the Power of Attorney as well). At the time of application, it is required to submit relevant documentation* in order to confirm the identity.
  • If there are changes to the identity of the master account, the employer must complete the “Electronic Filing Service (Contributions of the Obligatory System) To add and cancel a master account” form and submit the completed form together with relevant documentation** so as to notify the FSS. In addition, the company may apply to add up to five master accounts as necessary.
  • The master account can use the functions of the Electronic Filing System to set up and manage the sub-account(s) on his/her own and to grant the system functions available to the sub-account(s).
  • The master account can create a maximum of five sub-accounts. At the same time, in order to ensure that the master account can check the validity of its sub-account(s) and make any updates in due course, the effective use of the sub-account ends at December 31st of each year and the master account only needs to “Confirm to Renew” the sub-account(s) through the system in December of each year.
  • Both the master account and the sub-account(s) need to log in to the system using their "Conta única de acesso comum aos serviços públicos da RAEM".

*About the documents required for applying for Electronic Filing Service, please refer to the Administrative Procedures Guide – Electronic Filing Service (Application) section of the FSS’ web page.

**About the documents required to add and cancel a master account holder, please refer to the Administrative Procedures Guide – Electronic Filing Service (To add and cancel a master account holder) section of the FSS’ web page.

Electronic Filing System

  • Electronic Filing System has the following seven functions:
    a)  Account management (only applies to master account)
    b)  Enquiry function
    c)  Reporting function
    d)  Download function
    e)  Function for receiving messages and sending attachments
    f)   Check account information
    g)  Service Application
      

Contribution Amount

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 (the employer’s portion: 60 patacas; the employee’s portion: 30 patacas);
  • Casual worker:90 patacas per month for each casual worker who works 15 days or more in the month (the employer’s portion: 60 patacas; the employee’s portion: 30 patacas);
    45 patacas per month for each casual worker who works less than 15 days in the month (the employer’s portion: 30 patacas; the employee’s portion: 15 patacas);
  • In accordance with the provisions of Law 4/2010, the employer can deduct from the employee’s wages the amount of contributions payable by the employee.
      

Amount of Employment Fee

  • According to the Executive Order, an employment fee of 200 patacas per month for each non-resident worker is fully paid by the employer.
  • Employers engaged in processing and manufacturing industries that are subject to the provisions of Article 1 of Decree-Law 11/99/M are entitled to a 50% reduction in the employment fee, i.e., 100 patacas per month for each non-resident worker, and to be fully paid by the employer.
  • Employers of non-resident domestic workers are exempted from paying the employment fee. 
      

Cancellation of Electronic Filing Service

  • Employers may apply to the FSS for the cancellation of “Electronic Filing Service” by completing the "Application for Electronic Filing Service (Contributions of the Obligatory System)”.
  • The use of Electronic Filing System will be terminated in the quarter (long-term employee)/the month (casual worker) that immediately follows the filing of application.
  • Starting in the quarter that immediately follows the filing of application for cancellation of Electronic Filing Service, employers will receive paper Payment Advice of the Contributions of the Obligatory System (Long-term Employee) and Payment Advice of Employment Fee for Non-resident Workers mailed by the FSS. For example, if an employer applies to cancel the use of Electronic Filing Service in March, he/she will receive the paper Contribution Payment Advice mailed by the FSS before the contribution month (i.e. July) of the quarter that immediately follows the filing of application.
  • In order to avoid late payment, if an employer does not receive the paper Contribution Payment Advice by the middle of the contribution month, he/she must visit a service point of the FSS for enquiries or for the reprint of Contribution Payment Advice in the contribution month. At the same time, if the employer has hired casual workers, he/she needs to fill out a dedicated Contribution Payment Advice himself/herself and visit a service point of the FSS for payment of contributions in the month that immediately follows the casual workers’ working month.