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Reporting Period and Reporting Procedures

1. Reporting Period

1.1 General Reporting Period

  • Long-term employee: from the first day of the employee’s working quarter to the 20th day of the contribution month that immediately follows

      Example: If a long-term employee was hired on January 20th, the account holder can log in to the system between January 1st and April 20th to report the employment information of employees.

  • Casual worker: from the first day of the casual worker’s working month to the 20th day of the month that immediately follows

      Example: If a casual worker works for 15 days or more in January, the account holder can log in to the system between January 1st and February 20th to report the employment information of casual workers.

1.2 Supplementary Reporting Period (only applies to contributions of long-term employee)

  • For employers who have hired local long-term employees, they can still use the “Electronic Filing System” to supplement the employment information of their local long-term employees who simultaneously meet all of the following conditions, from the day immediately following the “submission” of employee data (as early as the first day of the contribution month) to the last day of the contribution month.
    I.   The account holder can only supplement the employment information of employees who started or terminated employment within the last 14 days of the month preceding the contribution month;
    II.  During the supplementary reporting period, the account holder can only enter the employment start or end date once for each employee;
    III. It does not affect the information on the number and amount of contributions already reported for each employee during the “Reporting Period”.
     

2. Reporting Procedures

  • Users log in to Electronic Filing System within the ‘Reporting Period’ to report the staff change of long-term employees during the quarter/the number of casual workers’ work days in the working month.
  • After inputting the data, the user is required to click the “Save” button and enter the last 4 digits of his or her identification document number. The System will then store the employee employment information entered and generate a “Report Version”.
  • After inputting the employment information of all employees for the quarter (long-term employees)/for the month (casual workers), the "master account" is required to click the "Submit" button and enter the last 4 digits of his or her identification document number and tick ("✓") the declaration "Having established a labour relationship with the employees" during the reporting period to submit the information to the Social Security Fund. After this step, the reporting procedures for the quarter (long-term employees)/for the month (casual workers) are then completed.
  • In order to complete the reporting procedures for the quarter, even if there is no staff change of local long-term employees in the quarter, the account holder is still required to log in to the system within the reporting period and “submit” the employment information of the existing employees;
  • If an employer is not required to pay contributions for his/her long-term employee because he/she works less than 15 days in the month that employment starts or ends, the master account is still required to log in to Electronic Filing System within the corresponding reporting period or supplementary reporting period in order to enter the employment start/end date of the employee.
  • If the master account does not “submit” the employee data within the reporting period, he/she is required to visit a service point of the FSS in the contribution month for reporting the employment information of employees who work for the quarter (long-term employee)/the month (casual worker) and payment of contributions.
      

3. Beneficiary’s Enrollment

  • An employer who establishes a labour relationship with an employee for the first time must enroll the employee and pay contributions for him/her in the contribution month that immediately follows the start of relationship. Employers using the Electronic Filing Service can also enroll the employee who has never enrolled as a beneficiary of the FSS in the Electronic Filing System. The user can upload the scanned copy of the front and back of the employee’s Macao SAR Resident ID Card by completing the electronic version of the “Form for Enrollment of Beneficiary (Local Employee)” (must contain the declaration of employment signed by the employee), and declare that all the information filled in the form has been checked by the employee. After this step, the formalities of beneficiary enrollment can be considered complete.
      

4. Upload the Declaration

  • Employers of specified industries can upload via the system the electronic files of the declaration signed by the employee as well as other required documents (if applicable).
    I.   Declaration of Junket Promoter
    II.  Declaration of Individual Insurance Agent
    III. Declaration of Employee of Individual Insurance Agent
    IV.  Declaration of Domestic Work