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Hiring in Macau? Read on to find out the employment norms (like taxes, payroll and benefits) and EOR (Employer on Record) norms in Macau.
Employment Norms in Macau
Macau is a peninsular country. It was formerly a colony of Portuguese till 1987. It was handed over to China in 1999 and is now a Special Administrative Region. It is often referred to as the 'Las Vegas of Asia'. Its incredible economy survived the blow during the Asian financial crisis of 1997-98. The country has since been one of the leading financial regions in Asia.
General Information:
- The Macau currency is the Macanese pataca (MOP).
- Macau is the capital of Macau.
- Chinese and Portuguese are the official languages of Macau. Documentation can be in any of the official languages. It can be translated into understandable language if required.
The labor laws in Macau provide employees with health benefits, social security, wages, leaves, etc. It protects employees from harassment and discrimination in the workplace.
Table of Contents
- Agreements
- Onboarding Process
- Visa
- Minimum Wage
- Payroll Cycle
- Annual Bonus
- Health Benefits
- Working hours and overtime
- Leaves
- Social Security
- Taxes for Employers
- Taxes for Employees
- Probation
- Termination
- Severance Pay
- Employees or Contractors
- Final Words
AgreementsOnboarding ProcessVisaMinimum WagePayroll CycleAnnual BonusHealth BenefitsWorking hours and overtimeLeavesSocial SecurityTaxes for EmployersTaxes for EmployeesProbationTerminationSeverance PayEmployees or ContractorsFinal Words
Agreements
The employment agreements can be either written or verbal for indefinite-term employees. The language of the contract must be Portuguese, Chinese, or English. There are two types of employment agreements in Macau:
- Indefinite or Open-ended agreement: It can be in oral or written form. It is widely used for hiring permanent employees and part-time employees.
- Definite or Fixed-term agreement: The fixed-term contract must be in written format. The term of such an agreement is depended on both parties. It must not exceed the said duration or else it will be considered an indefinite agreement.
Onboarding Process
The employment process in Macau is as follows:
- A job description is created by the HR staff. With the department that has an opening, they collaborate.
- The description is then published on various platforms, including LinkedIn, as well as the company's official website.
- Some companies might even publish job vacancies in local magazines and newspapers. It can remain for up to a week.
- Applications are submitted by applicants proving their eligibility. They are further reduced after numerous screenings and interviews.
- Finally, selected candidates then haggle over terms and conditions with the business. An agreement is reached with the company, and the candidate is hired.
Visa
Macau has two main types of work permits:
- Skilled and non-skilled workers visa- Employers must prove that a person has the required qualifications and not be able to hire a suitably qualified person locally to obtain a Macau work visa. Non-skilled workers are given a quota per position to be filled with non-resident workers, determined by the Human Resources Bureau.
- Occasional workers visa- The Macau Tax Bureau requires foreign workers to work in Macau without a visa or permit, but overseas companies must be registered with the Bureau and have a log. It is granted for 45 days.
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Minimum Wage
The minimum wage in Macau is legally fixed at 6,665 MOP per month.
Payroll Cycle
The payroll cycle in Macau is monthly.
Annual Bonus
There is no legal provision for paying the 13th salary in Macau. The annual bonus depends on the employer.
Health Benefits
The health benefits in Macau include sickness, old age pension, disability pension, etc.
Working hours and overtime
- Work hours: The standard working hour in Macau is of 8 hours per day or 48 hours per week. The regular working week is of 6 days starting from Monday to Saturday.
- Break: An employee is entitled to 30 minutes of break between continuous work hours.
- Overtime: Overtime work hours in Macau are paid at the rate of 120% of the standard work hours.
Leaves
Sick leaves
- Employees get 14 days of sick leave paid by the employer.
Maternity leaves
- Employees get 70 days of maternity leave in Macau.
- 56 days are paid by the employer while 14 days are paid by the SS.
Paternity leaves
- Employees get 5 days of paternity leave paid by the employer.
Annual leaves
- Employees get 6 days of annual leave paid by the employer.
Other leaves
- Bereavement leave: 3 days leave for the death of any direct relative.
- Marriage leave: Employees get 6 days of leave for their marriage.
Public Holidays (for the Calendar year 2023)
- New Year's Day (1st January)
- New Year Holiday (2 Jan)
- Lunar New Year Holiday (22-25 Jan)
- Cheng Ming Festival (5 Apr)
- Good Friday (7 Apr)
- Holy Saturday (8 Apr)
- Labor Day / May Day (1 May)
- Buddha's Birthday (26 May)
- Dragon Boat Festival (22 Jun)
- Day after the Mid-Autumn-Festival (30 Sep)
- National Day of the People's Republic of China (1 Oct)
- Day after PRC National Day (2 Oct)
- PRC National Day Holiday (4 Oct)
- Chong Yeung Festival (Festival of Ancestors) (23 Oct)
- All Soul's Day (2 Nov)
- Feast of the Immaculate Conception (8 Dec)
- Macau S.A.R. Establishment Day (20 Dec)
- Winter Solstice (22 Dec)
- Christmas Eve (24 Dec)
- Christmas Day (25 Dec)
- Christmas Eve Holiday (26 Dec)
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Taxes for Employers
Employers have to pay the following taxes in Macau:
- Social Security Fund — MOP 60
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Taxes for Employees
Employees have to pay the following taxes in Macau:
- Social Security Fund — MOP 30
Income taxes for employees are as follows:
- Up to 144,000 MOP — 0%
- 144,001 MOP to 164,000 MOP — 7%
- 164,001 MOP to 184,000 MOP — 8%
- 184,001 MOP to 224,000 MOP— 9%
- 224,001 MOP to 304,000 MOP — 10%
- 304,001 MOP to 424,000 MOP — 11%
- Above 424,001 MOP — 12%
Probation
There is no fixed duration for probation in Macau. The probationary period can range from up to 3 months.
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Termination
Any of the following situations could lead to the employment relationship termination:
- When an employee resigns,
- the employee reaches retirement age,
- the employment contract expires or is not renewed,
- an employee can be terminated for serious misconduct (such as theft, fraud, etc.),
- The notice period in Macau depends on the service tenure. An employee must be given 15 day's notice period before termination by the employer.
Severance Pay
An employee is entitled to severance pay upon wrongful termination. The severance pay depends on the tenure of the employee. It is as follows:
- for service of up to 3 years — 10 days pay
- 3 years up to 5 years — 13 days pay
- 5 years up to 7 years — 15 days pay
- 7 years up to 8 years — 16 days pay
- 8 years up to 9 years — 17 days pay
- 9 years up to 10 years — 18 days pay
- More than 10 years — 20 days pay
Employees or Contractors
- Misclassification of employees or contractors in Macau is a punishable offense.
- If found guilty, the employer is responsible for paying the overhead surcharges along with the imposition of a penalty.
- The company is obligated to cover any related interests and penalties on behalf of a misclassified employee.
- The company may also have to pay taxes retrospectively on the behalf of the misclassified employee.
Final Words
Macau is a peninsular country, formerly a Portuguese colony, handed over to China in 1999 and now a Special Administrative Region. Its economy has survived the Asian financial crisis and is one of the leading financial regions in Asia. For corporates looking for business expansion, Macau can be a reliable.
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