• Non-Resident Workers: Foreign nationals generally require an employment permit and an Authorization to Stay for Non-resident Workers before they can legally work in Macau. Employees may only work for the employer and in the position authorised on their Non-resident Worker’s Identification Card.
• Employment Permit: Employers must obtain approval to employ non-resident workers. Applications are available for both non-specialised and specialised non-resident workers. 
• Written Contracts: Employment contracts with non-resident workers must be in writing and provided to the employee. The contract must specify matters including duties, remuneration, workplace, working schedule and normal working hours.
• Employment Fee: Employers generally pay MOP 200 per month for each non-resident worker. The fee is fully borne by the employer and is normally paid quarterly. Certain manufacturing employers may qualify for a reduced MOP 100 monthly fee. 
• Non-Resident Benefits: Non-resident employees are generally entitled to employer-provided accommodation or a housing allowance of at least MOP 500 per month, as well as transportation costs to their habitual place of residence when employment ends.

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• Payroll Frequency: Payroll is generally processed monthly, with employers responsible for calculating remuneration, statutory deductions, social security contributions and professional tax.
• Minimum Wage: From 1 January 2026, the statutory minimum wage is MOP 7,280 per month, with alternative minimum rates of MOP 1,680 per week, MOP 280 per day or MOP 35 per hour, depending on the remuneration calculation method. 
• Social Security Contributions: For long-term employees under the mandatory Social Security Fund system:
  Employer: MOP 60 per month
  Employee: MOP 30 per month
  Total: MOP 90 per month.
• Contribution Frequency: Long-term employee contributions are paid quarterly, while contributions for fixed-term/casual employees are generally paid in the month following the month worked.
• Professional Tax: Employers must register new employees with the Financial Services Bureau using Form M/2 within 15 days of hiring and are responsible for withholding professional tax where applicable. Withholding payments are generally made quarterly. 
• Additional Benefits: Employers may provide benefits such as bonuses, meal allowances, transportation allowances, medical insurance and provident fund contributions above statutory requirements.

• Contract Types: Employment contracts may be indefinite or fixed-term. Fixed-term contracts must meet specific legal requirements and be concluded in writing. A qualifying fixed-term contract generally cannot be renewed more than twice or exceed two years including renewals. 
• Probation: Generally 90 days for indefinite contracts and 30 days for fixed-term contracts. Different arrangements may apply to certain specialised or management positions. 
• Working Hours: Normal working hours generally cannot exceed 8 hours per day or 48 hours per week.
• Overtime: Overtime and work performed on weekly rest days or mandatory holidays attract additional remuneration or compensatory rest, depending on the circumstances.
• Notice Periods: Where no different contractual period applies, the statutory notice period is generally 15 days when termination is initiated by the employer and 7 days when initiated by the employee. 
• Termination: Employment can end by mutual agreement, expiry, resignation or termination with or without just cause. Termination without just cause by an employer generally triggers compensation based on length of service. 
• Severance: Compensation for termination without just cause increases according to length of service, with statutory amounts ranging from 7 days' remuneration during the first year to 20 days per year for employees with more than 10 years of service.

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• Annual Leave: In 2026, employees with more than one year of service are entitled to at least 6 working days of paid annual leave. From 1 January 2027, a new seniority-based system will apply, increasing entitlement from 6 days to a maximum of 12 days depending on length of service.
• Sick Leave: Employees are entitled to paid absence for sickness or accidents, with the statutory framework providing up to six days of paid absence per calendar year in the relevant circumstances. 
• Maternity Leave: From 28 July 2026, statutory maternity leave increased from 70 to 90 days. Of these, 60 days must be taken immediately after childbirth, while the remaining 30 days may be taken before or immediately after childbirth at the employee's choice. 
• Paternity Leave: Employees are entitled to 5 working days of paternity leave, which can be taken within the statutory period surrounding the child's birth.
• Marriage Leave: Employees are entitled to 6 consecutive working days of justified absence for marriage. 
• Family Leave: Employees may receive justified leave for circumstances including bereavement, adoption and urgent family-care responsibilities, subject to statutory conditions. 
• Mandatory Holidays: Private-sector employees are entitled to 10 statutory mandatory holidays each year. Employers must apply additional compensation or compensatory-rest rules when employees work on mandatory holidays.
• Social Security: The Social Security Fund provides benefits including old-age, disability and unemployment benefits, sickness and birth allowances and occupational-related benefits.

• Professional Tax: Macau's employment income tax is known as Professional Tax and generally applies to income arising from employment services performed in Macau, regardless of the employee's nationality or residence status. 
• Tax Residency: Professional tax is primarily based on Macau-source employment income rather than a conventional resident/non-resident income-tax distinction. Employment income arising from services performed in Macau can therefore be subject to professional tax regardless of where the employee is paid. 
• Tax Year: January 1 – December 31.
• Tax-Free Threshold: For 2026, the professional tax exemption threshold has been increased to MOP 144,000. For employees aged 65 or above or with a qualifying permanent disability of at least 60%, the threshold is MOP 198,000. 
• Standard Deduction: A standard deduction of 25% of taxable income is available for salaried employees and self-employed individuals.
• Tax Rates: Professional tax uses progressive rates ranging from 7% to 12%. For 2026, a further 30% reduction in professional tax liability applies.
• Tax Withholding: For 2026, employers generally withhold professional tax when monthly employment income exceeds MOP 16,000. Withheld tax for the preceding quarter is generally payable by the 15th of January, April, July and October.