Invest in Macau

Macau Company Registration Guide

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Macau Legislation


Although Macau is known for its luxury entertainment and travel options, its value in the business world should not be forgotten. Being only an hour ferry ride from the world’s freest economy – Hong Kong, Macau’s location at the heart of Asia makes it one of the fastest-growing economic stations on the globe. If you’re interested in opening a business in Macau, Links International has created a company set up guide that includes the main employment laws and best practices in Macau. Please note that all the information listed below are to be used as a general guideline. For more detailed accounts of Macau employment laws and regulations, please visit the official government websites.

Need HR support for your new business in Macau? Get in touch with one of our representatives to see how we can help you elevate your HR function today.

Company Setup

There are two categories of companies recognized in Macau, Macau Local Company and Macau Offshore Company. According to the Macau Trade and Investment Promotion Institute (IPIM), the general procedures of company incorporation in Macau include:

  • Application of company trade name with the Commercial Registry Office (CRCBM)
  • Signing Memorandum and Articles of Association within 60 days of obtaining the approved traded name
  • Business registration within 15 days of signing the memorandum
    The following documents are required:
    – Letter of application
    – Company constitution document
    – List of names and I.D. copies of shareholders
    – List of names of the administrative board
    – Letter of appointment of the administrative board
    – Copy Certificate of Admissibility of Trade Name
  • Declaration of commencement of operation to be submitted to the Macau Finances Services Bureau (DSF)

In order for a company to pursue business activities in Macau, an application must be submitted in person or by an authorized person. The following documents must be provided (Macao SAR Government Portal):

  • Completed Business Tax Form M/1 (New Registration/Amendment Form (must be submitted in duplicate, one of which has to be signature-authenticated)
  • Either a copy of the company contract, article of association or the business registration which has been published in the Official Gazette of Macao SAR Government
  • A copy of the identity document of all shareholders or legal representatives, or the letter of authorisation for the person who will complete the application for registration.

Documents must be submitted 30 days before the business commences.

It takes approximately 21 banking days to open a company bank account in Macau. After all the procedures are completed, it takes an additional 14 days to set up the account. 

The following documents are generally required:

  • Certificate of company incorporation
  • Business registration certificate
  • A confirmation of the presence of a local office
  • Articles of association and memorandum
  • Minutes of the Board of Director meeting to open a bank account
  • Tax declaration from the Department of Financial Services
  • ID documents of directors and other authorized personnel

Benefits of Registering a Company in Macau


Economic Situation

Macau is an attractive, highly developed location for both foreign and local business operations. Through its application of international business operation principles, investments in Macau are simple and popular. According to the 2016 Macau Business Intelligence Report, Macau holds trade and economic connections with over 100 regions and is a member of over 50 organizations. In addition to leading the world’s gambling and entertainment industries, Macau holds the 34th position in the 2018 Index of Economic Freedom released by the Wall Street Journal and The Heritage Foundation and ranks 9th in the Asia Pacific Region.



On the Pearl River Delta, Macau’s strategic location near Hong Kong and China and its recognition as a free port with low tax makes its one of the world’s fastest-growing economic regions. Since the opening of the Macau International Airport, international investors have also been able to take advantage of Macau’s advantageous location.



According to the World Trade Organisation (WTO), Macau has some of the most open trade and investment regimes in the world. Corporate tax is no more than 12%, which is significantly lower than the rates in European countries and the United States.

Considerations when Starting a Company in Macau

Contribution Amounts

As stipulated in the Executive Order, with effect from 1 January 2017, the contribution amounts as stated by the Social Security Fund of Macau are as follows:

  • Long-term employee:
    90 patacas per month (employer’s contributions: 60 patacas, employee’s contributions: 30 patacas);
  • Casual worker (fixed-term labour contract):
    90 patacas per month for each casual worker who works 15 days or more in the month (employer’s contributions: 60 patacas, employee’s contributions: 30 patacas);
    45 patacas per month for each casual worker who works less than 15 days in the month (employer’s contributions: 30 patacas, employee’s contributions: 15 patacas).
  • In accordance with the provisions of Law 4/2010, the employer can deduct the employee’s portion of contributions from his/her wages.

Payment of Contributions

  • Long-term employee:
    The contributions of the preceding calendar quarter are payable quarterly in January, April, July and October.
  • Casual worker (fixed-term labour contract):
    The contributions are paid in the month that immediately follows the working month of the employee. For instance, if an employee works in January, his/her contributions should be paid in February.

Employment Law in Macau

Employees’ Compensation

Work-related accident insurance

According to Macau’s Labour Affairs Bureau, the employer is required to arrange work-related accident insurance for each employee. Failure to do so is considered an offence and the employer is subject to a fine up to MOP$5,000.00 for each employee involved. The employer is obliged to notify the Labour Affairs Bureau if there has been a work-related accident, regardless of whether the accident has caused a serious injury


Work Permits

  1. Employers unsuccessful in hiring suitable or sufficient local employees may apply for an employment permit for importation, renewal or transfer of specialized non-resident workersー individuals with tertiary education or highly skilled or with professional experience, to perform work that requires a high degree of expertise.
  2. Employers unsuccessful in hiring suitable or sufficient local employees may apply for an employment permit for importation or renewal of non-specialized non-resident workers individuals who do not meet the requirements for specialized non-resident workers nor provide domestic work


Minimum Wages

As of 1 November 2020, the statutory minimum wage in Macau is:

  • 32 patacas per hour
  • 256 patacas per day
  • 1,536 patacas per week
  • 6,656 patacas per month


Maximum Working Hours

Normal working hours should not exceed 8 hours per day and 48 hours per week. Changes must be agreed upon by the employer and the employee. During working hours, employees are entitled to a rest period of at least 30 consecutive minutes so that they will not work for over 5 consecutive hours. 


Paid Annual Leave

According to Labour Law (Article 46) in Macau, employees must have a minimum of six working days of paid annual leave during the second year of service. If the duration of labour is less than a year but over three months, the employee is entitled to half a day’s leave for every month of actual service to enjoy in the second year of service. When the number of days left in the remaining period reaches fifteen, it shall be counted as half a day towards the annual leave, for example, an employee who has worked for 5 months and 17 days in one year will be entitled to 6 half days of paid annual leave in the subsequent year. Annual leave and may be accumulated up to two years by agreement between the parties.


Rest Day

According to Labour Law (Article 42) in Macau, employees are entitled to a paid period of rest of twenty-four consecutive hours per week.



According to Labour Law (Article 72) in Macau, in the absence of contractual provisions on the length of the previous notice or when the length of previous notice provided for in the contract is less than the period stated below, the length of previous notice required to terminate a labour contract shall be:

1) Fifteen days in the case of rescission on the initiative of the employer;

2) Seven days in the case of rescission on the initiative of the employee.

In the case of termination with a just cause, the initiating party is not required to serve a previous notice.


Severance Payment & Long Service Payment

According to Labour Law (Article 70) in Macau, termination payment is applicable if rescission without just cause on the initiative of the employer.

  1. The employer may rescind the contract at any time, irrespective of just cause, in which case the employee is entitled to compensation for an amount equivalent to:

1) Seven days of the basic remuneration if the labour relation has duration above the probationary period and up to one year;

2) Ten days of the basic remuneration per year of service if the labour relation has duration above one year and up to three years;

3) Thirteen days of the basic remuneration per year of service if the labour relation has duration above three years and up to five years;

4) Fifteen days of the basic remuneration per year of service if the labour relation has duration above five years and up to seven years;

5) Sixteen days of the basic remuneration per year of service if the labour relation has duration above seven years and up to eight years;

6) Seventeen days of the basic remuneration per year of service if the labour relation has duration above eight years and up to nine years;

7) Eighteen days of the basic remuneration per year of service if the labour relation has duration above nine years and up to ten years;

8) Twenty days of the basic remuneration per year of service if the labour relation has duration of more than ten years.

  1. For the purposes of the preceding paragraph, the length of service of the employee in the calendar year in which the labour relation is terminated shall be calculated by months, in the proportion of one-twelfth for each month or period of less than a month but more than fifteen days.



Stock Options and Share Awards

Stock options and share awards approved by employers, with respect to employee services in Macau, are subject to professional tax. Share awards gain are subject to tax in Macau in the year in which they are vested to the individual. Employers must inform the Macau tax authorities within 30 days after granting stock options or share awards.


New Employees

New employees must fill out an M2 form, which needs to be submitted within 15 days after the date of joining the new company. Local employees without FSS beneficiary number must submit a form for Enrollment of Beneficiary.


Discrimination Laws

Discrimination laws can be accessed here.

Statutory Benefits

Macau has amended its Labour Relations Law which will increase statutory maternity leave from 56 days to 70 days. This takes effect for children born on or after May 26 2020. Maternity leave applies if:

  1. The female employee whose labour relation has lasted more than one year on the day of her confinement, she is entitled to receive the basic remuneration corresponding to the period of maternity leave.
  2. The female employee whose labour relation reaches one year during maternity leave is entitled to receive the basic remuneration corresponding to the remaining period of maternity leave after the completion of one year’s service.

Until May 25, 2023, the minimum employer-paid period will remain 56 days, and the FSS will pay 100% of base pay to the employee for up to 14 days. From May 26, 2023 onwards, employers will be responsible for the full 70 days of paid leave.

Employees with a year’s service at the company will be entitled to 5 days paid paternity leave that can be taken anytime up to 30 days after the delivery date, effective from 26 May 2020. This leave can be taken either consecutively or separately.

According to Macau Labour Law (Article 53), an employee who has completed the probationary period is entitled to 6 days of paid statutory leave per year.



Financial Filing

Financial filing should take part from the 1st of January to the 31st of December every year.


Tax Payment to Authority

Employer to deduct from monthly salary and pay in every April, July, October and January of every year.


Annual Employer Returns

Forms M3/M4 should be filed by the employer before the end of February each year. Submission methods should be online via e-submission.

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Bank Accounts and Paying Salaries

Macau Labour Law (Article 63), the basic remuneration should be paid within nine working days, counting from the date it becomes due. The remuneration should be paid at the employee’s workplace in Macau unless otherwise agreed by the parties. If both parties agree that remuneration can be paid elsewhere, the employer is obliged to facilitate the movement of the employees needed for the receipt thereof.

The employer is obliged to give the employee a payslip containing: 

  • Identification of the employer
  • Name and position of the employee
  • Number of beneficiary of the Social Security Fund or any other numbers according to the employee under the law
  • Period to which the remuneration corresponds
  • Detailed items of the remuneration
  • Deductions
  • Net receivables


13th Month and Bonus Payments

13th month and bonus payments are not compulsory unless stated in the contract.

Local Information

Macau Public Holidays 2022

Employees are entitled to public holidays as follows:

New Year’s Day1 January
Lunar New Year’s Days (the first, second and third day of the Lunar Year)1, 2, 3 February
Cheng Ming Festival5 April
Good Friday15 April
The Day Before Easter16 April
Labour Day1 May
The Buddha’s Birthday (Feast of Buddha)8 May
Tung Ng Festival (Dragon Boat Festival)3 June
The Day following Chong Chao (Mid-Autumn) Festival11 September
National Day of the People’s Republic of China1 October
The Day following National Day of the People’s Republic of China2 October
Chong Yeung Festival (Festival of Ancestors)4 October
All Souls’ Day2 November
Feast of Immaculate Conception8 December
Macau Special Administrative Region Establishment Day20 December
Winter Solstice22 December
Christmas Eve24 December
Christmas Day25 December


Working Hours: 09:00-18:00

Standard time zone: UTC/GMT +8 hours

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