Working in Macao as a French National: Permits, Salaries, Tax and Contributions

In Macao, a French national is a non-resident as long as they do not hold a residence authorisation. The DSAL (Labour Affairs Bureau) points out that it is illegal for a non-resident to work without authorisation. Recruitment goes through the employer: it requests an employment permit from the DSAL, then files with the Public Security Police Force the application for the non-resident worker’s stay authorisation. According to the DSAL, that is when the employment relationship is established and the employee can legally work. They receive a non-resident worker identification card.

The Government portal describes specialised workers as people with higher education, high skills or professional experience suited to jobs requiring a high level of expertise. The employer recruiting them must have failed to hire suitable local employees, or enough of them. The card ties the employee to the employer and the post shown on it: the employer can only assign them to the post indicated, and the employee can only work for the named employer. A change of employer therefore requires a new procedure (transfer or new permit), to be started with the DSAL. An employer without a valid permit who accepts the services of a non-resident faces a fine of MOP 10,000 to 20,000 per worker (Act No. 21/2009).

A visitor stay does not open this right: see the page living in Macao for the rules on entry and residence.

The employer must conclude a written contract and give a copy to the employee. The contract states the identity of the parties, their address or registered office, the occupation or duties, the pay, the place of work, the working hours and normal length of work, and the dates of entry into force and conclusion. It is fixed-term, generally aligned with the length of the employment permit. The probation period is 30 days and cannot be extended; a renewal of the contract does not include one. At expiry, neither notice nor compensation is due if there is no renewal; in case of dismissal without just cause before the term, compensation equals three days of basic pay for each month remaining between the date of dismissal and the end of the contract.

The non-resident worker has specific rights according to the DSAL: free housing or a monthly housing allowance of at least MOP 500, and transport to their usual place of residence at the end of the contract, whatever the cause, the address having to appear in the contract. Pay is made into a current account opened in their name at a Macao bank, with a payslip given at each payment. The DSAL also mentions, in its general information, ten compulsory public holidays and six days of paid absence for sickness or accident per calendar year; the other rights (annual leave, working hours) fall under the labour relations law, to be consulted with the DSAL. Housing provided is not counted towards the minimum wage.

Act No. 5/2020 sets a minimum wage for employees in all sectors, except domestic workers and employees with disabilities (DSAL). Since 1 January 2026 (Act No. 14/2025), it is MOP 35 an hour, MOP 280 a day, MOP 1,680 a week and MOP 7,280 a month. For overtime, the DSAL gives a premium of 20% when it is voluntary and 50% otherwise.

To gauge pay levels, the DSEC (Statistics and Census Service) publishes medians: the median monthly employment income is close to MOP 22,000 for employed residents and MOP 18,000 for the whole employed population. According to the DSEC survey on manpower needs and wages, full-time employees earn, excluding irregular pay, an average of more than MOP 30,000 a month in financial activities, as much in electricity, gas and water, about MOP 20,000 in hotels, MOP 17,000 in elderly care services, MOP 17,000 in childcare, MOP 13,000 in manufacturing and MOP 10,500 in restaurants. The highest recruitment rates concern elderly care services and restaurants. This survey does not distinguish the wages of non-residents.

In Macao, the tax on employment income is salaries tax (also called professional tax): it hits employees, including casual and part-time ones, and self-employed professionals. Its rates are progressive, from 7% to 12% according to IPIM (the Macao Trade and Investment Promotion Institute). Under the relief measures of the annual budget, the Financial Services Bureau (DSF) indicates a reduction of the tax payable and an exemption threshold, raised for employees over 65 or with a permanent disability of at least 60%. A partial refund of the tax paid, capped, is provided for holders of the resident identity card on 31 December of the year concerned (according to the DSF): it therefore does not concern a non-resident worker. The pages consulted do not detail the calculation for non-residents; the DSF is the body to ask, the amounts being renewed or changed each year.

On contributions, the Social Security Fund (FSS) scheme applies to resident employees, at MOP 90 a month since 1 January 2017 (MOP 60 paid by the employer, MOP 30 by the employee; MOP 45 in all for a fixed-term contract of fewer than 15 days of work in the month). For non-resident workers, the FSS indicates that the employer pays an employment tax, without giving an amount on the pages consulted.

For a French national, the question of double taxation arises from the outset. The “International conventions” page of impots.gouv.fr cites a treaty with China (agreement of 26 November 2013, in force on 28 December 2014) and with Hong Kong (agreement of 21 October 2010, in force on 1 December 2011), but none for Macao, and IPIM does not list France among Macao’s double taxation agreements. Tax domicile is assessed by the administration according to the personal situation (service-public.fr); a non-resident of France is taxed in France, on French-source income, at the progressive scale with a minimum rate of 20% up to a threshold revised each year and 30% above. Contacting the non-resident individuals tax office before departure avoids unpleasant surprises.

According to service-public.fr, a seconded employee keeps the French scheme for all risks; an expatriate employee on a local contract ceases to depend on French Sécurité sociale and falls under the scheme of the country of work. With no agreement between France and Macao (none is listed by CLEISS, the French Centre for European and International Social Security Liaison), secondment falls under French law on secondment outside agreements: duration, conditions and contributions should be checked with the Urssaf and CLEISS. The local scheme funds no healthcare reimbursement comparable to that of the Assurance Maladie (French national health insurance): the FSS pays cash benefits (old-age pension, disability pension, unemployment, sickness, birth, marriage and death allowances). Care in Macao is paid for according to the patient’s status.

The situations are compared in the page healthcare reimbursement in Macao. For a secondment, see also seconded or expatriate and the glossary entry on the local contract.

The DSAL issues a work permit for a non-resident’s gainful activity. The first application includes form DSAL-TNR-AP-CE, a copy of the identity document, documents attesting to the applicant’s work (letters of recommendation, employer certificates stating the title and nature of the job, translated into Chinese, English or Portuguese), proof of the economic capacity to live in Macao (proof of income or bank statements for the last three months) and, where applicable, the identity documents and conditions of each local employee hired. The complete file must be filed within 15 days of the application, failing which it is not processed. Working without authorisation exposes a non-resident to a fine of MOP 20,000 to 50,000.

The sources consulted describe no specific regime for a non-resident’s remote work for a foreign employer. The principle used by the DSAL is that a non-resident does not work in Macao without authorisation; in case of doubt, the question goes directly to the DSAL (telephone 2833 6960 for work permits). For digital nomads, see digital nomad insurance.

According to the DSEC, Macao’s economy rests on exports of services, which include gaming and other tourism services, and closely tracks visitor arrivals.

On employment, the unemployment rate remains low, including for residents (DSEC). The local currency is the Macao pataca (MOP). Forecasts are not detailed here: the DSEC publishes its data and the DSF and IPIM publish business support and tax measures; they should be consulted for a business project. See also the page retiring in Macao for the end of a career.