Insights
Payroll in Macau: Professional Tax, Social Security and Bonuses
Insights · By Chen ChunJie · Published 8 November 2026
Macau payroll is simpler than in most places: social security is a fixed monthly amount and professional tax is low. This guide sets out the 2026 rates, the bands, deadlines and the points employers most often miss.
Last reviewed in November 2026 against the Labour Relations Law as amended by Law 9/2026, the minimum wage law, Social Security Fund rules and the 2026 Budget Law. Rates change, so we confirm them for each engagement.
Social security in 2026
| Item | Employer | Employee |
|---|---|---|
| Social Security Fund (residents) | MOP 60 a month | MOP 30 a month |
| Employment fee (non-resident workers) | MOP 200 a month | None |
| Work-accident insurance | Premium by role | None |
| Central Provident Fund | Optional | Optional |
Professional tax bands
| Annual taxable income (MOP) | Rate |
|---|---|
| Up to 144,000 | 0% |
| 144,001 to 164,000 | 7% |
| 164,001 to 184,000 | 8% |
| 184,001 to 224,000 | 9% |
| 224,001 to 304,000 | 10% |
| 304,001 to 424,000 | 11% |
| Above 424,000 | 12% |
The 2026 Budget Law cuts the tax due by 30%. Employers withhold professional tax and remit it quarterly, then file an annual return.
Have a Macau company and want payroll run every month? See Payroll Outsourcing in Macau.
What an employee costs
| Line | MOP a month |
|---|---|
| Gross salary | 25,000 |
| Employee Social Security Fund | 30 |
| Employer Social Security Fund | 60 |
| Work-accident insurance | By policy |
Professional tax depends on annual income and allowances, so we calculate it for each employee. Try other salaries in our Macau salary calculator.
Bonuses
No 13th-month salary is required by law, but year-end bonuses are common and become owed when the contract or established practice provides them.
FAQ: payroll in Macau
What are the Social Security Fund contributions?
MOP 60 for the employer and MOP 30 for the employee each month.
What is the tax-free amount for 2026?
MOP 144,000 a year.
How often is tax remitted?
Quarterly, with an annual return.
What do non-resident workers cost?
A MOP 200 monthly employment fee instead of the Social Security Fund contribution.
Hiring your first employee in Macau?
Our Local Team employs the person, runs payroll with professional tax and the Social Security Fund, and handles the paperwork, while you manage the day-to-day work.
Related
How we employ your team in Macau.
Contracts, leave, termination and more.