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Global Expansion Guide

Macau

Manage and pay your employees easily with BIPO in Macau and 170+ other markets. Build your international teams today with our global Employer of Record service!

employment guide_currency

Currency

Macanese Pataca (MOP)

employment guide_language

Language

Chinese, Portuguese

employment guide_capital

Capital

Macau

Employer of Record Macau

Employment Contract

Statutory Contributions

Minimum Wage

Public Holidays

Working Hours

Leave

Termination and Compensation

BIPO as your Employer of Record

Benefits of BIPO EOR Service in Macau

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Employer of Record Macau

Embark on your business expansion in Macau with BIPO’s Employer of Record (EOR) services. Designed to assist you in navigating the intricacies of local employment laws and regulations, we can help ensure a smooth transition for your business and workforce.

As an Employer of Record (EOR), we act as your legal employment entity, streamlining the process of business expansion. Allowing businesses to focus on their core business operations while the EOR manages all aspects of compliance, payroll, HR, and employee benefits when venturing into the Macanese market. An EOR provider addresses the common challenges associated with local employment laws, payroll regulations, and work permit requirements.

This guide was last updated on 7 January 2026. The content in this guide is current as of this date and based on common business practices.

Employment Contract

Contract Types

Employment contracts may be classified as:

  • Fixed-term contracts
  • Indefinite-term contracts
  • Open-ended (permanent) contracts

  • Execution Requirements:

    • Fixed-term contracts and contracts involving underage employees must be in writing.
    • Written contracts must include the identification details and signatures of both parties, with each party retaining one original copy.

Key Requirements of a Fixed-Term Contracts

A fixed-term contract must clearly specify:

  • The domicile (residential address) of both parties
  • Contract terms and the justification for the fixed term
  • Job title/position and remuneration
  • Place of work
  • Working hours, including start and end times, and normal working hours
  • Effective date of the contract (if not specified, the contract takes effect on the date of execution)
  • Replacement arrangements if the contract involves covering for an absent employee
  • Date of execution of the contract

Indefinite-Term Contracts

If any of the following elements are missing, the contract shall automatically be considered an indefinite-term contract:

  • Written form
  • Identification details and signatures of both parties
  • Justification for the fixed term, including the factual basis and a direct connection between the reasons provided and the duration of the contract

Statutory Contributions

Scope of Application: Employees of private enterprises.

TypeEmployee TypeEmployee ContributionEmployer Contribution

Social Security Fund

(Including pensions, disability benefits, unemployment benefits, sickness allowance, marriage allowance, birth allowance, funeral allowance, and respiratory occupational disease compensation)

Long-term EmployeesMOP 30MOP 60
No contribution required if employed for less than 15 days in the entry or exit month
Casual Workers (≥15 days/month)MOP 30MOP 60
Casual Workers (<15 days/month)MOP 15MOP 30

Work Injury Insurance

(Typically known as Commercial Insurance)

––Borne by Employer

Notes:

  • Long-term employees: Permanent or indefinite-term employees.
  • Casual workers: Short-term, project-based, daily, or hourly workers.

Minimum Wage

Effective Date: 1 January 2026

The statutory minimum wage in Macau is as follows:

  • Monthly: MOP 7,280
  • Weekly: MOP 1,680
  • Daily: MOP 280
  • Hourly: MOP 35
  • Piece-rate / Commission-based Work: Calculated based on an average of MOP 35 per hour

Public Holidays

The public holidays listed below are national public holidays observed across Macau. Please refer to official government announcements for the latest updates.

  • New Year’s Day
  • Lunar New Year Holiday (3 Days)
  • Good Friday
  • The Day Before Easter
  • Ching Ming Festival
  • Labour Day
  • The Buddha’s Birthday (Feast of Buddha)
  • Tung Ng Festival (Dragon Boat Festival)
  • The Day Following Chong Chao (Mid-Autumn) Festival
  • National Day of the People’s Republic of China
  • The Day Following National Day of the People’s Republic of China
  • Chong Yeung Festival (Festival of Ancestors)
  • All Soul’s Day
  • Feast of Immaculate Conception
  • Macau S.A.R. Establishment Day
  • Winter Solstice
  • Christmas Eve
  • Christmas Day

Note: If a public holiday falls on a weekly rest day, a compensatory rest day must be provided within the following 30 days.

Work on Public Holidays:

  • Monthly-paid employees: Entitled to one additional day of basic pay or a compensatory rest day to be taken within three months.
  • Hourly or piece-rate employees: Entitled to normal wages plus one day of basic pay, or a compensatory rest day to be taken within three months.

Exemptions: No exemptions from overtime compensation on public holidays are prescribed.

Working Hours

Normal Working Hours

  • Daily: 8 Hours
  • Weekly: 48 Hours

Daily Rest

Employees are entitled to at least 30 minutes of rest after 5 consecutive hours of work.

Weekly Rest Days

  • Employees must have at least 24 consecutive hours of rest per week.
  • Flexible arrangements may be made by mutual agreement or according to business needs, provided that at least 4 rest days are guaranteed within every four-week period.

Compensation

Compensation for Overtime Work:

  • Employer-mandated overtime (regardless of employee consent): normal wages plus 50%.
  • Overtime requested by the employer with employee consent, or voluntarily requested by the employee with employer consent: normal wages plus 20%.

  • Overtime due to force majeure or significant losses to the employer: Compensatory rest may be provided instead of overtime pay:

    • If the daily statutory limit is reached, compensatory rest must be at least 24 hours.
    • If the daily limit is not reached, compensatory rest is granted proportionally.
    • Compensatory rest must be taken within 15 days of the overtime, with the employee choosing the date, subject to employer approval.

Compensation for Work on Weekly Rest Days:

  • Monthly-paid employees: Entitled to an additional day of normal wage or a compensatory rest day within 30 days.
  • Hourly or piece-rate employees: Entitled to normal wages plus one day of basic pay, or a compensatory rest day within 30 days.

Leave

Annual Leave

  • Applicable Employees: Single-employer arrangements.

  • Entitlements:

    • Employees who have completed one year of service are entitled to 6 days of paid annual leave in the following year.
    • Employees with more than 3 months but less than one year of service are entitled to 0.5 day of annual leave per completed month of service in the following year. If remaining service days reach 15 days, an additional 0.5 day accrues.
  • Pay: Fully paid.

  • Unused Leave Compensation:

    • Upon termination, employees are entitled to compensation equivalent to basic wages for unused annual leave accrued in the preceding year.
    • Pro-rated compensation applies for accrued but unused leave in the year of termination, including for first-year employees.

Sick Leave

  • Eligibility: Employees with a medical certificate.
  • Maximum Duration: Up to 30 consecutive days or 45 cumulative days per calendar year.
  • Paid Sick Leave: Employees who have completed probation are entitled to 6 paid sick days per year.
  • Pay: Fully paid.

Parental Leave (Maternity Leave)

  • Eligibility: Female employees for pregnancy and childbirth, subject to medical certification.
  • Duration: 70 days total, of which 63 days must be taken post-partum; the remaining days may be flexibly allocated.

  • Pay:

    • Fully paid if the employee has completed at least one year of service as of the delivery date.
    • If service is less than one year at delivery but reaches one year during maternity leave, the portion prior to completion of one year is unpaid, and the remainder is paid.

Other Leave Types

Justified Absence (Generally Unpaid Unless Otherwise Provided):

  • Employees must notify the employer at least three days in advance and provide supporting documentation, except in unforeseeable circumstances.

  • Permissible grounds include:

    1. Death of spouse or direct relatives (by blood or marriage): 3 consecutive working days
    2. Marriage: 6 consecutive working days
    3. Adoption: 2 working days
    4. Death of the mother during childbirth or maternity leave: The child’s father is entitled to 12 working days
    5. Urgent assistance to family members: Up to 12 working days per calendar year
    6. Occupational disease or work-related injury
    7. Illness due to pregnancy, childbirth, or involuntary miscarriage: Up to 3 months
    8. Absence due to non-attributable causes, including force majeure or fulfillment of statutory obligations
    9. Participation in job-related examinations
    10. Absences approved by the employer before or after the fact
    11. Other circumstances prescribed by law

Stillbirth / Miscarriage (Included within Maternity Leave):

  • Stillbirth: 70 days
  • Miscarriage after three months of pregnancy: 21–70 days, depending on medical condition.
  • Death of the newborn: maternity leave extended by 10 days, with a minimum total of 70 days.
  • Pay: Subject to maternity leave rules.

Paternity Leave:

  • Eligibility: Male employees becoming fathers, including in cases of stillbirth or miscarriage.
  • Duration: 5 working days, consecutive or non-consecutive.
  • Usage Period: From three months of pregnancy to 30 days after childbirth.
  • Pay: Conditions mirror those applicable to maternity leave.

Termination and Compensation

Justified Grounds for Termination by the Employer

Including, but not limited to, the following circumstances:

  1. Unjustified refusal to comply with lawful and reasonable instructions
  2. Repeated neglect of inherent job duties
  3. Repeated unauthorised lateness, early departure, or absence during working hours
  4. Serious unjustified absences causing significant loss, or unjustified absence exceeding three consecutive days or five cumulative days in a calendar year
  5. Providing false explanations for absences
  6. Deliberate and evident reduction in work performance
  7. Repeated instigation of conflicts with other employees
  8. Acts of violence, insults, or other punishable conduct in the workplace
  9. Serious harm to the employer’s legitimate interests
  10. Serious breach of occupational health and safety rules

Note: The employer must notify the employee in writing within 30 days from the date it becomes aware of the relevant facts, briefly stating the grounds attributable to the employee.

Justified Grounds for Termination by the Employee

  1. Repeated failure (on two consecutive occasions) to pay wages in a timely or lawful manner
  2. Fault-based infringement of the employee’s statutory or contractual rights
  3. Fault-based breach of occupational health and safety obligations
  4. Fault-based damage to the employee’s property interests
  5. Punishable acts by the employer or its representatives that infringe the employee’s bodily integrity, personal freedom, reputation, or dignity
  6. Transfer of the undertaking
  7. Material modification of agreed employment conditions

Note: The employer must notify the employee in writing within 30 days from the date it becomes aware of the relevant facts, briefly stating the attributable reasons.

Termination Notice Period and Compensation

Scenario Notice Period Compensation
Termination with Justified Reason Not required Not applicable
Termination without Justified Reason (Contractual notice period applies) The employee’s notice period must not exceed the employer’s notice period.

Severance Pay by Length of Service:

  • Up to 1 year: 7 days’ basic wages
  • 1–3 years: 10 days’ basic wages per completed year
  • 3–5 years: 13 days’ basic wages per completed year
  • 5–7 years: 15 days’ basic wages per completed year
  • 7–8 years: 16 days’ basic wages per completed year
  • 8–9 years: 17 days’ basic wages per completed year
  • 9–10 years: 18 days’ basic wages per completed year
  • Over 10 years: 20 days’ basic wages per completed year

Maximum Cap:

  • Total severance cannot exceed 12 times the basic wage of the termination month.
  • The wage base for calculation is capped at MOP 21,500, unless a higher amount is agreed upon in writing.
Termination without Justified Reason (No notice or notice shorter than statutory requirement) Employer: 15 Days
Employee: 7 Days
Employer Fails to Provide Written Notice or Lacks Justifiable Cause Employee entitled to double statutory severance.
Employee Fails to Provide Written Notice or Lacks Justifiable Cause Employee entitled to double statutory severance.

BIPO as your Employer of Record

BIPO’s total HR solutions include our award-winning HR Management System, Global Payroll Outsourcing, Employer of Record service, and Athena BI.

As your EOR partner, our services are designed to provide a comprehensive, hassle-free experience:

  • Initial Consultation: The journey typically begins with an in-depth discussion to understand your specific business needs, ensuring our EOR services perfectly align with your objectives.
  • Payroll Management: We offer a streamlined payroll system that ensures timely and accurate salary disbursement, complete with statutory deductions and contributions in full compliance with Macanese regulations.
  • Contributions and Taxes: Our expertise in managing local social security requirements ensures your business complies with in-country financial obligations.
  • Compliance with Minimum Wage and Working Hours: We guarantee that your employment practices adhere to Macau’s minimum wage and working hours standards, safeguarding your business against potential legal issues.
  • Leave and Paid Time Off Management: Implement and manage leave policies that comply with Macau’s laws, ensuring a fair and transparent leave management system for your employees.
  • Regulatory Compliance: Stay ahead of local labour laws and regulations with our up-to-date compliance services, minimising legal risks for your business.
  • Other services: Work visa, permit applications, termination procedures.
Services may vary across countries.

Benefits of BIPO Employer of Record Service in Macau

Unlock your growth potential with BIPO’s Employer of Record service in Macau. Our EOR service empowers businesses with seamless scalability while ensuring regulatory compliance.

From smooth onboarding to risk mitigation, BIPO handles the administrative HR tasks, enabling companies to concentrate on core business functions and accelerating growth. Our local expertise and global reach ensure efficient operations, enhancing flexibility and reducing operational complexities.

Stay up to date with the latest employment regulations.

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Frequently Asked Questions

An Employer of Record (EOR) is a partner company that acts as the official employer for your employees.

An EOR company handles all the HR aspects and processes, including the legal complexities associated with regulatory and tax compliance.

As your EOR, BIPO supports your organisation by providing a comprehensive range of HR, payroll and advisory services to ensure your business stays compliant. These include end-to-end on/offboarding services for your employees (e.g.: payroll processing, HR and benefits administration, labour contracts, visa applications, payroll/tax compliance, and more).

By engaging BIPO as your EOR, your business benefits from:

  • Compliance in the global markets where you operate
  • Reduced costs and risk mitigation
  • Overall workforce productivity, effectiveness, and efficiencies

A global EOR benefits organisations regardless of size or industry. It is especially useful for organisations that want to:

  • Scale their global business and be fully operational in foreign markets quickly
  • Reduce financial and HR complexities while expanding internationally
  • Minimise time spent trying to understand local labour laws and foreign tax systems
  • Stay compliant across global markets while reducing HR and administrative workflows
  • Benefit from a centralised and intuitive cloud HR platform to manage international teams

A global EOR enables businesses to fast-track their market entry into international market, and reduce the complexities of setting up multiple foreign entities.

When you partner with BIPO, we take on the the day-to-day administrative tasks, while you maintain full control of the business and delegate HR workflows and hiring needs.

Our vast network of business partners across 170+ markets globally supports your business expansion plans, with in-country HR experts providing localised support. Going global has never been easier!

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