Payroll
/
Macao
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
MOP P (Macanese Pataca)
Employer contributions
~MOP 90/month flat employer contribution (not percentage-based - flat rate per employee)
Minimum wage
MOP 6,656/month (minimum wage 2023)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Macao
Timezone
CST (GMT+8)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~MOP 30,090 total
/month
For a gross salary of
MOP 30,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~MOP 90/month flat employer contribution (not percentage-based - flat rate per employee)
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll - FSS flat contributions by month-end - professional tax - annual March return
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
+
A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~MOP 30,090 total
Example gross salary
MOP 30,000 gross/month
~MOP 27,500 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~MOP 90 FSS (flat)
Employer contributions on that salary
Employer contributions
~MOP 90/month flat employer contribution (not percentage-based - flat rate per employee)
Employee contributions
~MOP 45/month employee + professional tax (very low, effectively flat)
Total cost above gross
~5% above gross (social security)
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~MOP 25,000
Per month
Macao Peninsula
MOP 28,000 - 90,000
~40%
Taipa / Cotai
MOP 25,000 - 80,000
~30%
Monthly gross. National average salary per year:
~MOP 300,000
Minimum wage
MOP 6,656/month (minimum wage 2023)
Paid:
Monthly
Extra pay
Annual Bonus
Common in gaming/hospitality; typically 1-2 months
December/January
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
Professional Tax (IRP): 0% up to MOP 144,000 / 7% / 9% / 12% (capped rate)
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by last day
Social security payments
March 31 (annual professional tax declaration)
Income tax
By January 31
Employee tax certificate
Annual Salary Certificate
March 31
Annual return
Annual Professional Tax Declaration
Late payment penalties
Late FSS: MOP 2,000-20,000 fine; late professional tax: 10% + interest
Who collects what
Macao Financial Services Bureau (DSF)
Professional tax (IRP)
Social Security Fund (FSS)
Social security
Labour Affairs Bureau (DSAL)
Labour law
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Ferias Anuais
14 days/year (minimum)
Public holidays
~17 public holidays
Sick leave
Ausencia por Doenca
Full pay: 14 days/year from employer
Maternity leave
14 weeks (98 days) maternity + 15 days paternity
Full pay employer; FSS reimburses
The contracts you can use, and what ending an employment relationship costs.
Permanent
Contrato de Trabalho por Tempo Indeterminado
Fixed term
Contrato de Trabalho a Termo
Independent contractor
Contrato de Prestacao de Servicos
Collective agreements
Convencao Colectiva de Trabalho
Ending employment
Subsidio de Desemprego / Compensacao
How it is calculated
Per Labour Relations Law; formula based on service length
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Gaming Industry Non-Resident Worker Employment
Risk Level: HIGH
Macao's casino industry employs large numbers of non-resident workers (NRWs) from mainland China, Philippines, and other countries. NRW employment is strictly regulated with quotas, employer-tied permits, and mandatory repatriation bonds. Employing NRWs without valid permits or above quotas generates DSAL penalties.
Flat FSS Contribution vs Percentage Systems
Risk Level: MEDIUM
Unlike most jurisdictions, Macao's FSS contribution is a flat monthly amount per employee rather than a percentage of salary. Employers accustomed to percentage-based systems who attempt to apply a percentage to Macao payroll either over- or under-contribute.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
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$49
per contractor per month
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Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.