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Salaries Tax

Submission of Termination of Employment Form for Group 1 Taxpayers

How to apply

Target Groups and Application Eligibility:

For the employer entity, when there is an end in labor relations with an employee(s) or part-timer(s).

Application Approach:

An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).

Required Document:

Salaries Tax Group 1 M/2A Termination of Employment Form.

Time Needed:

By the end of the month which follows the month of termination of employment.

Service location and office hours

Application Location:

  1. The“Finanças” Building-Service Centre 2:
    Mezzanine, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
  2. Macao Government Services Centre-Taxation:
    52 Rua Nova da Areia Preta, Macao.
  3. Macao Government Services Centre in Islands-Taxation:
    Third floor, 225 Rua de Coimbra, Taipa.

Office Hours:

  1. The“Finanças” Building-Service Centre 2:
    Monday to Thursday: 9:00 – 19:00
    Friday: 9:00 – 18:45
    Closed on weekends and public holidays
  2. Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-Taxation:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

Remark / Guidance notes

M/2A Termination of Employment Form must be signed by the representative(s) of the employer entity.

Salaries Tax Simulation Calculation


  1. Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$4,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-17 11:05

Taxation Tax

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