Country Payroll Guide Macau

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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.