Macau backdrop
Back Disclaimer
Go to Paymentspedia

Payroll and Benefits Guide Macau

Last updated: Mar 18, 2025

Currency
Macanese Pataca (MOP)
Employer Taxes
60 MOP
Payroll Frequency
Weekly, bi-weekly, semi-monthly or monthly
Employee Costs
%
Capital
Macau
Date Format
dd/mm/yyyy
Fiscal Year
Unknown
Download PDF guide
Get a Demo
Table of contents
video poster

Contribution

Employer Payroll Contributions
60 MOP
Social Security contribution per employee
60 MOP
Total Employment Cost

 

Employee Payroll Contributions
30 MOP
Social Security contribution
30 MOP
Total Employee Cost
Employee Income Tax
(annually)
0.00%
Up to 144,000 MOP
7.00%
Between 144,001 MOP and 164,000 MOP
8.00%
Between 164,001 MOP and 184,000 MOP
9.00%
Between 184,001 MOP and 224,000 MOP
10.00%
Between 224,001 MOP and 304,000 MOP
11.00%
Between 304,001 MOP and 424,000 MOP
12.00%
Above 424,001 MOP
* For employees over the age of 65 or proven to be 60% disabled or above, the tax-free income threshold will be further increased to MOP 198,000 for the tax year 2022.

Employer taxes

Highest
Lowest

Employee taxes

Highest
Lowest

Minimum Wage

General

The minimum wage in Macau is 7,072 MOP per month for monthly paid employees.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

Payroll

Payroll Cycle

The typical payroll cycle in Macau can be daily, weekly, fortnightly, or monthly basis.

13th Salary

There is no statutory requirement to provide a 13th salary.

Working Hours

General

The standard workweek consists of six days at eight hours per day equating to 48 hours maximum per week. According to Labour Law (Article 42) in Macau, employees are entitled to a paid period of rest of twenty-four consecutive hours per week.

Overtime

Aspect Regulation Details
Maximum Ordinary Hours 8 hours per day and 48 hours per week. Overtime is any work performed beyond these hours.
Absolute Daily Cap Total working hours (including overtime) generally cannot exceed 12 hours per day.
Exceptional Daily Cap The daily cap can be extended to 16 hours only in cases of force majeure or imminent great loss to the employer (regardless of employee consent).
Rest Period Employees are entitled to at least 30 consecutive minutes of break after five continuous hours of work.
Exemptions Employees performing leadership/management tasks or academic/research work outside of superior control may be exempt from the typical working schedule limits.

Mandatory Overtime Pay Rates (Tiered by Circumstance)

Overtime compensation is mandatory and is calculated as a minimum premium percentage of the employee’s normal remuneration. The rate applied depends on the reason the overtime was worked.

Overtime Condition Statutory Premium Rate (Supplement) Total Pay Rate Notes
Voluntary Overtime (With consent) +20% of the regular hourly wage. 120% Applies when overtime is performed by the employee’s consent or at the employee’s initiative with employer consent.
Compulsory Overtime (Without consent) +50% of the regular hourly wage. 150% Applies when the employer mandates overtime due to force majeure, imminent great loss, or unpredictable increase in work.

Premiums for Night Work and Holidays

These premiums apply regardless of the weekly hour count and can be cumulative with the overtime premium if the work is also classified as overtime.

Day/Condition Statutory Compensation Rate Notes
Night Work (10:00 PM to 6:00 AM) +20% of the regular hourly wage. This is a night work premium that applies unless the employee was specifically hired for night work.
Mandatory Holiday Work (Up to 8 hours) +50% of the ordinary wages. The employer must also arrange for a compensatory rest day within 30 days.
Mandatory Holiday Work (Exceeding 8 hours) +100% of the ordinary wages. Applies to hours worked beyond the first 8 hours on a mandatory holiday.

Leave

Annual Leave (vacation)

Paid leave in Macau is outlined in the employment contract as a minimum of six days paid leave a year following the completion of one year of service in addition to public holidays.

For employees with less than one year’s service but more than three months of service, the leave entitlement will be three days of paid leave. Leave should be used in the allotted year though by agreement, it can carry over for up to a period of two years.

PTO carryover

In Macau, statutory annual leave does not automatically expire. Carryover is allowed by agreement between employer and employee, and accrued statutory leave cannot be forfeited by a blanket “use-it-or-lose-it” policy. Unused leave must be taken later or paid out on termination.

Public Holidays

There are 10 mandatory public holidays, however, there are several other public holidays, which are also common to give off.

Public holidays that fall on the weekend are moved to a weekday as a day off in lieu.

Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
17 February 2026 Tuesday Lunar New Year’s Day Standard holiday
18 February 2026 Wednesday Second Day of Lunar New Year Standard holiday
19 February 2026 Thursday Third Day of Lunar New Year Standard holiday
3 April 2026 Friday Good Friday Standard holiday
4 April 2026 Saturday The Day before Easter (Holy Saturday) Standard holiday
5 April 2026 Sunday Ching Ming Festival Standard holiday
1 May 2026 Friday Labour Day Standard holiday
24 May 2026 Sunday The Buddha’s Birthday Standard holiday
19 June 2026 Friday Tuen Ng Festival (Dragon Boat Festival) Standard holiday
26 September 2026 Saturday Day following the Mid-Autumn Festival Standard holiday
1 October 2026 Thursday National Day of the PRC Standard holiday
2 October 2026 Friday Day following the National Day of the PRC Standard holiday
18 October 2026 Sunday Chong Yeung Festival (Festival of Ancestors) Standard holiday
2 November 2026 Monday All Souls’ Day Standard holiday
8 December 2026 Tuesday Feast of the Immaculate Conception Standard holiday
20 December 2026 Sunday Macau S.A.R. Establishment Day Standard holiday
22 December 2026 Tuesday Winter Solstice Standard holiday
24 December 2026 Thursday Christmas Eve Standard holiday
25 December 2026 Friday Christmas Day Standard holiday

Sick Days

In accordance with Macau Labour Law (Article 53), an employee who has completed the probationary period is entitled to six days of paid statutory sick leave per year.

Maternity Leave

All female employees are eligible for maternity benefits, (following completion of one year’s service), consisting of 70 days maternity leave, with 56 days paid by the employer and the remaining 14 days paid by the Social Insurance (FSS). The employer will be responsible for paying for the entire 70 days.

Paternity Leave

The father is entitled to mandatory paid paternity leave of a total of five days—to be taken within thirty days following the birth—once they have completed one year of service.

Parental Leave

There are no provisions in the law regarding parental leave.

Other Leave

Employees are entitled to six days of leave in the event of their marriage. Employees in Macau are entitled to three days’ leave following the bereavement of a direct relative, with the potential to increase this to 12 days.

Vacation Days
Public Holidays
Highest
Lowest

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Termination

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or employees misconduct. It requires notice and a written explanation for the termination.

Salary payment interval / date Final payment on termination Bank account payment requirement
Wages must be paid at least once a month. When employment ends, the employer must pay due wages, severance/compensation (where applicable) and observe notice periods. Wages must be paid in Macau Patacas (MOP) and in monetary form. Payment via bank transfer is permitted and commonly used.

Notice Period

The statutory notice period in Macau is as follows:

  • 15 days in the case of rescission on the initiative of the employer
  • 7 days in the case of rescission on the initiative of the employee
  • In the case of termination with a just cause, the initiating party is not required to serve a previous notice

Severance Pay

According to Labour Law (Article 70) in Macau, termination payment is applicable if rescission is without just cause on the initiative of the employer. The employer may rescind the contract at any time irrespective of just cause, in which case the employee is entitled to compensation for an amount equivalent to:

  • Seven days of the basic remuneration if the labor relation has a duration above the probationary period, but also up to one year.
  • Ten days of the basic remuneration per year of service if the labor relation has a duration above one year, but also up to three years.
  • Thirteen days of the basic remuneration per year of service if the labor relation has a duration above three years, but also up to five years.
  • Fifteen days of the basic remuneration per year of service if the labor relation has a duration above five years, but also up to seven years.
  • Sixteen days of the basic remuneration per year of service if the labor relation has a duration above seven years, but also up to eight years.
  • Seventeen days of the basic remuneration per year of service if the labor relation has a duration above eight years, but also up to nine years.
  • Eighteen days of the basic remuneration per year of service if the labor relation has a duration above nine years, but also up to ten years.
  • Twenty days of the basic remuneration per year of service if the labor relation has a duration of more than ten years.

Probation Period

There is no clear provision in labor laws on the duration of the probation period in Macau, though generally it’s 30 days for a fixed-term contract and 90 days for an indefinite contract.

Immigration

Non-residents of Macau must have a work permit that is issued by the Labor Affairs Bureau. Before any work permit is issued, the employer should obtain authorization from the Chinese government to hire non-resident workers. This permission is granted from either the Macau SAR’s chief executive or another delegated government body.

Hiring non-resident workers should be limited to circumstances where local employees are unable to meet work objectives. The employment of non-resident workers should not result in the termination of resident employees or a decline in working conditions for resident workers. The process to obtain a work permit often takes three to four months from the initial request to hire non-resident workers.

VAT

General

There is no VAT in Macau SAR.

Stay up to date on payroll & employment law changes

Questions & Answers

Comments are closed.

Download this guide to read later

Payroll and Benefits Guide in Macau

Download Free Guide

See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws

Get a Demo

What are you looking to do?

Hire Employees
Pay Employees
Manage Contractors
While Papaya has made efforts to ensure the accuracy and timeliness of the information provided here, Papaya does not offer any warranties or representations, whether express or implied, regarding its correctness. The information is subject to change without prior notice. Additionally, the content of this publication may be affected by changes in (tax or others) laws in various jurisdictions. None of the information in this publication should be construed as a commercial offer or solicitation, or as a recommendation or any specific transaction. It should not be considered as a substitute for engaging in a legal, tax, financial, investment, or accounting consultancy. Papaya is not responsible for any loss or damage incurred from the use of or reliance on the information provided herein.
Download this guide to read later

Payroll and Benefits Guide
in Macau

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

Download free guide
exit-popup
All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country

Public Holidays Calendar

Macau
Download:
CSV
PDF
ICS
Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
17 February 2026 Tuesday Lunar New Year’s Day Standard holiday
18 February 2026 Wednesday Second Day of Lunar New Year Standard holiday
19 February 2026 Thursday Third Day of Lunar New Year Standard holiday
3 April 2026 Friday Good Friday Standard holiday
4 April 2026 Saturday The Day before Easter (Holy Saturday) Standard holiday
5 April 2026 Sunday Ching Ming Festival Standard holiday
1 May 2026 Friday Labour Day Standard holiday
24 May 2026 Sunday The Buddha’s Birthday Standard holiday
19 June 2026 Friday Tuen Ng Festival (Dragon Boat Festival) Standard holiday
26 September 2026 Saturday Day following the Mid-Autumn Festival Standard holiday
1 October 2026 Thursday National Day of the PRC Standard holiday
2 October 2026 Friday Day following the National Day of the PRC Standard holiday
18 October 2026 Sunday Chong Yeung Festival (Festival of Ancestors) Standard holiday
2 November 2026 Monday All Souls’ Day Standard holiday
8 December 2026 Tuesday Feast of the Immaculate Conception Standard holiday
20 December 2026 Sunday Macau S.A.R. Establishment Day Standard holiday
22 December 2026 Tuesday Winter Solstice Standard holiday
24 December 2026 Thursday Christmas Eve Standard holiday
25 December 2026 Friday Christmas Day Standard holiday