Country Payroll Guide Macau
We deliver secure, compliant, accurate and touchless global payroll for Macau.
Key Facts
- Capital
- Beijing
- Date format
- dd/mm/yyyy
- Currency
- Macanese Pataca (MOP)
Contributions
Employers
- Social Security
- Social Security - 60 MOP per month
- Total Employment Cost
- Total Employment Cost - 60 MOP per month
Employees
- Social Security
- Social Security - 30 MOP per month
- Total Employee Cost
- Total Employee Cost - 30 MOP per month
Minimum Wage
- Minimum Wage
- The minimum wage in Macau is 6656 MOP per month.
Payroll
- Payroll Cycle
- Monthly
- 13th Salary
Not required by law.
Income Tax
- Employee Income Tax (1)
- Less than 144,000 MOP - 0%
- Employee Income Tax (2)
- 144,000 - 164,000 MOP - 7%
- Employee Income Tax (3)
- 164,000 and 184,000 MOP - 8%
- Employee Income Tax (4)
- 184,000 and 224,000 MOP - 9%
- Employee Income Tax (5)
- 224,000 and 304,000 MOP - 10%
- Employee Income Tax (6)
- 304,000 and 424,000 MOP - 11%
- Employee Income Tax (7)
- Over 424,000 MOP - 12%
Working Hours
- General Working Hours
48 hours per week.
- Overtime
Overtime is paid at 120% of the employee’s regular rate.
Leave
- Paid Time Off
7 days of paid leave per year.
- Public Holidays
10 public holidays.
- Sick Days
6 days fully paid.
- Maternity Leave
70 days of paid maternity leave.
- Paternity Leave
5 days of paid paternity leave.
- Parental Leave
Not required by law.
- Other Leave
- Adoption Leave: 2 days
- Marriage Leave: 6 days
- Compassionate Leave: 3 days
Termination
- Termination Process
An employer can terminate an employee’s contract due to poor performance or misconduct.
- Notice Period
A minimum of seven days is required when the employee is handing in their notice.
- Severance Pay
Severance pay varies from seven to 20 days of remuneration, depending on length of service.
- Probation Period
30 days.
Visa
- Employment Visa
A work permit is required for non residents.
