(a) Full – time: Fixed – term contracts / Indefinite – term contracts
(b) Part – time/Interns: Contracts can be written in Chinese or English. They must be in writing, in duplicate, and signed by both parties. Contracts must include: The residences of both parties to the contract, The position offered, The effective date of the contract, The workplace, The basic salary and payment date, Working hours and normal working hours, Other benefits (if any), Annual leave and sick leave, Termination clauses, Sick leave, Probation period, Notice period, Professional tax and social security tax deductions, Duties and responsibilities
Part – time Employees: IC Contracts: –
2. Overview of Local Statutory Welfare Systems
Salary Payment: Paid monthly
Monthly Minimum Wage: The minimum wage is MOP 7,072 per month.
Probation Period: The probation period is 90 days for local employees and 30 days for foreign employees.
Employer Costs: –
3. Responsibilities for Salary Payment and Statutory Holidays
Personal Income Tax: Those with a taxable monthly salary exceeding MOP $16,000 need to pay taxes.
Overtime Pay and Maximum Working Hours: Normal working hours shall not exceed eight hours per day and forty – eight hours per week. A 30 – minute break is required every 4 hours of work. Overtime work is divided into mandatory and non – mandatory. In the case of mandatory overtime, an additional 50% of the remuneration is paid, and in the case of non – mandatory overtime, an additional 20% of the remuneration is paid.
Statutory Holidays: Full – time employees are entitled to 10 paid working days of annual leave.
Handling Method or Conversion Logic for Unused Annual Leave at the End of the Year: Statutory requirement: Annual leave can be accumulated for a maximum of two years.
Statutory Public Holidays: New Year’s Day, The first day of the Lunar New Year, The second day of the Lunar New Year, The third day of the Lunar New Year, Tomb – sweeping Festival, Labor Day, National Day of the People’s Republic of China, The day after the Mid – Autumn Festival, Double Ninth Festival, Establishment Day of the Macau Special Administrative Region
The following are additional special holidays (employers can decide whether to grant them according to company regulations, not mandatory): Good Friday, Holy Saturday, Buddha’s Birthday, Dragon Boat Festival, The day after the National Day of the People’s Republic of China, All Souls’ Day, Immaculate Conception, Winter Solstice, Christmas Eve, Christmas Day
Other Holidays:
Maternity Leave: Female employees whose employment relationship has exceeded one year on the day of childbirth are entitled to receive the basic remuneration for 70 days during maternity leave. Currently, the government has a subsidy plan for employers to pay maternity leave remuneration until December 31, 2025. Eligible employers can apply to the Labor Affairs Bureau for a maximum of 14 days.
Excluded employers: 1. Public – capital enterprises; 2. Entities engaged in gambling activities and gambling intermediary services; 3. Non – higher education institutions and universities; 4. Entities that employed more than 100 employees on the last day of the previous quarter when applying.
Paternity Leave: Male employees whose employment relationship has exceeded one year can enjoy 5 days of paid paternity leave.
Sick Leave: Employees whose employment relationship has exceeded one year can enjoy 6 days of paid sick leave per year.
Calculation Logic for Incomplete – attendance Salaries (including absence or leave without pay): Divide the monthly basic salary by 30 days and multiply by the number of absent days.
Expatriate Employees:
Local Minimum Wage Required for Split Payroll Work Permits: The minimum wage is MOP 7,072 per month.
Whether Local Social Welfare Can Be Withdrawn (such as provident funds): No
4. Dismissal Rules and Compensation Arrangements
Dismissal (Legal Requirements and Best Practices):
Notice Period: The shortest notice period is 7 days, which will be determined according to the contract.
Voluntary Resignation: Employers are allowed to terminate the employment relationship at any time during the probation period. According to the notice period stipulated in the contract, the notice period for resignation after the probation period is generally 30 days.
Dismissal during Probation: Employers are allowed to terminate the employment relationship at any time during the probation period.
Negotiated Dismissal: Employers and employees are allowed to agree to terminate the employee’s employment relationship for any reason. Common reasons: Business reasons (such as lay – offs, restructuring), The employee may be involved in disputes or lawsuits, Employees cannot be dismissed without cause, The employee has negotiated with the employer to terminate the labor contract.
Just Cause Dismissal: If the employer terminates the contract for reasonable reasons, it must notify the employee in writing of the decision to terminate the employment relationship within thirty days from the date of becoming aware of the relevant facts and briefly describe the facts attributable to the employee. Reasons: Serious performance problems; Attendance problems; Theft of company money or property; Misconduct or violation of the employment agreement or law; Forgery of records; Harassment; Violence. The company handbook must emphasize the proof of reasons.
Conversion of Annual Leave for Departing Employees: Employees whose employment relationship is more than three months but less than one year are entitled to half a day of annual leave in the following year for each full month of work. If the remaining days exceed 15 days, they can also enjoy half a day of annual leave.
Employment Suggestions: Follow the local labor market practices in Macau.
7. Cultural Adaptation in Different Regions
Language: Chinese and Portuguese are both official languages in Macau. They are widely used in government agencies, the legal profession, among professionals, and in the business community.
Religious Customs: Macau has a diverse religious landscape, with Buddhism, Taoism, Catholicism, etc. coexisting. Folk – belief festivals such as the Birthday of Mazu and the Birthday of Nezha are lively, and Western religious festivals such as Christmas and Easter are also widely celebrated.
Business Culture: It is free and diverse, with close cooperation between Chinese and Portuguese.
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