Submission of List of Employees / Part-timers

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How to apply

Target Groups and Application Eligibility：

Employer entities that have paid any remuneration or income to their employees or part-timers in the previous year.

Application Approach：

1. In person at the counter: application should be made by the applicant in person, or by an authorized person;
2. Mobile application “Macau Tax” (when there are no employees, or 20 or fewer employees are declared, and there is no non-taxable income);
3. Self-service kiosk (only when the absence of employees is declared);
4. FSB Electronic Services.

Required Document：

1. Salaries Tax－M3/M4－”List of Employees / Part-timers” in duplicate;
2. Salaries Tax－M3/M4 Annex A－”Detailed Breakdown of Non-taxable Income (if yes);
3. Salareis Tax－M3/M4 Annex B－”Family Allowance and Housing / Rental Subsidy Declaration (if yes).

Time Needed：

In January and February annually.

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Service location and office hours

Application Location：

1. The“Finanças” Building－Tax Services Centre:
   Ground floor, 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：

Monday to Friday: 09:00－18:00
Closed on weekends and public holidays

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Remark / Guidance notes

1. An employer name, an employer number, a tax year, an employee or a part-timer name, a tax number, and the total of all income from work that the employees or part-timers received, should be specified in the List;
2. For individual firms, remunerations paid to the owner should also be included in the List;
3. If non-monetary income is granted to the employee, the relevant documents or a copy of the agreement should be submitted at the same time;
4. Any non-taxable income granted to the employee as stipulated in Article No. 4 of the Salaries Tax Regulations, and any income from work exempt from Salaries Tax in accordance with the provision of Salaries Tax Regulations or other Laws, Salaries Tax－M3/M4 Annex A－”Detailed Breakdown of Non-taxable Income” and Salaries Tax－ M3/M4 Annex B－”Family Allowance and Housing/Rental Subsidy Declaration” should be submitted;
5. Any offences found to be committed by both the taxpayer and his / her employer such as both omitting to declare the same income and making identical false declarations will be considered as intentional offences;
6. When the employee or part-timer has left the job, Salaries Tax－M/2A－”Termination of Employment Declaration Form” should be submitted as soon as possible;
7. Salaries Tax－M3/M4－”List of Employees / part-timers” should be submitted on time even if there is no staff;
8. When an employer entity ceases his / her business, the List should be submitted together with the Business Tax－M/1－”New Registration/Admendment Form” as stipulated in the Business Tax Regulations;
9. If the declared information is found unclear, the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau will be requested the taxpayer to provide a written explanation within the prescribed period, not more than 15 days.

Salaries Tax Simulation Calculation.

Penalties:

1. Failure to submit the List or fill it in incorrectly or omit the information will be liable to fines of at least MOP500 up to MOP5,000; Intentional violation will be liable to fines of MOP1,000 to MOP10,000;
2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when an offender violates the same act again within 18 months that he/she has been fined due to such a violation;
3. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

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