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Salaries Tax

Submission of List of Employees / Part-timers

How to apply

Target Groups and Application Eligibility:

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

Application Approach:

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

Required Document:

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

Time Needed:

In January and February annually.

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: 9:00 – 18:00
Closed on weekends and public holidays

Remark / Guidance notes

  1. An employer name, an employer number, a tax year, a part-timer or an employee 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, M3/M4 Annex A and Annex B 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, M/2A Termination of Employment Declaration Form should be submitted as soon as possible;
  7. 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 declaration form of discontinuance of business (M/1) as stipulated in the Business Tax Regulations;
  9. If the declared information is found unclear, the taxpayer will be requested to provide a written explanation by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau.

Salaries Tax Simulation Calculation.


  1. Taxpayers who do not submit the application form or fill in it incorrectly or omit the information will be liable to fines of at least Mop$500.00 up to Mop$5,000.00; Intentional violation will be liable to fines of Mop$1,000.00 to Mop$10,000.00;
  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: 2023-06-02 16:40

Taxation Tax

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