FAQ for Payroll Enquiry (Staff)

Q1. When is the pay date and the payroll frequency?
UM will pay the salary to its staff members on a monthly basis. In general, the payroll date is scheduled on the 16th of each month. If it falls on a weekend or on a public holiday, the payroll date will be on the working day before the weekend or public holiday. For details, you may refer to the payroll schedule in the website of the Finance Office.

Q2. Why the e-payroll slip of my first salary payment is not available?
The initial payment of a new staff usually does not align with the payroll cutoff date which cannot be processed in the normal payroll cycle. In that case, the staff will receive an email notification showing the breakdowns of salary and other incomes.

Q3. Can the payroll account be in other currency rather than in MOP?
No, staff members are required to provide a local savings account in MOP to receive payroll. Account holders of Bank of China (BOC) or Banco Nacional Ultramarino (BNU) receive salary pay on the scheduled payroll date. For account holders of other banks, the salary pay will be deposited within 2 working days after the payroll date. For details, please refer to the website of ADMO: Human Resources → Staff Handbook → Services → Finance Office → Payroll.

Q4. When will the housing subsidy or family subsidy be paid after the application form is submitted?
The housing subsidy or family subsidy is payable in the subsequent month following the receipt of approved documents from ADMO-HRS. Both subsidies are subject to retroactive payments and the maximum retroactive period is 12 months counting from the submission date of the application.
(Refer to Article 7 and 8 of Chapter 3 of Rules of the Personnel Affairs of UM)

Q5. How is the holiday subsidy calculated for new staff?
For new staff, the first holiday subsidy is proportional to the time of service provided from the commencement of appointment to 31 December of the year. The proportional rate is the number of months of service completed till 31 December of the year divided by 12. The period of service exceeding 15 days in a month shall be considered as a complete month.
(Refer to Article 31 of The Personnel Statute of the University of Macau)

Q6. How is Christmas subsidy calculated for new staff?
In the first year of appointment, the amount of Christmas subsidy is proportional to the time of service provided from the commencement of appointment to 31 December of the year. The proportional rate is the number of months of service completed till 31 December of the year divided by 12. The period of service exceeding 15 days in a month shall be considered as a complete month.
(Refer to Article 32 of The Personnel Statute of the University of Macau)

Q7. How is the residence fee of Staff Quarters calculated? And how is the residence fee paid?
The monthly residence fee of the Staff Quarters is equal to 4% of the staff’s remuneration, and it is deducted from the salary of the staff on a monthly basis.
(Refer to Article 4 of Regulations on the Staff Housing of the University of Macau)

Q8. What is the caution fee for Staff Quarters tenants?
All the staff who live in the staff housing units shall pay a sum of MOP1,500.00 as caution fee. It will be deducted from the salary of the staff in the month the staff moves into the Staff Quarter and will be refunded when the staff moves out after settling all outstanding payments with the University.
(Refer to Article 5 of Regulations on the Staff Housing of the University of Macau)

Q9. What is medical assistant deduction?
The staff shall pay a monthly contribution of 0.5% of the basic remuneration in order to enjoy the medical benefits.
(Refer to Article 2 of Chapter 7 of Regulations of the Personnel Affairs of UM)

Q10. Which period is the sports facilities booking charges for?
The sports facilities are available for staff. Please refer to the website of OSA for the venue booking, opening hours and fee charges. The sports facilities booking charges are made 2 months in arrears. For example, sports facilities booking charges of May will be deducted in July payroll.

Q11. How can the e-payroll slip be accessed?
For regular staff, please refer to https://isw.um.edu.mo/ePayrollSlip and log in with your user ID and password to access the information.
For non-regular staff, please refer to https://isw.um.edu.mo/scps and log in with your user ID and password to access the information.

Q12. Why overtime payments and other extra payments cannot be viewed in e-payroll slip?
Overtime and extra payments are processed through accounts payable module. Email notification will be sent to staff on the payment date. Although overtime and extra payments are not processed through payroll system, they are subject to tax and the corresponding tax amount will be withheld in the subsequent payroll period after the receipt of such payments. The calculation of the tax will be shown on the staff’s payroll slip under the Tax Calculation Sheet.

Q13. How is the overtime pay for administrative staff calculated?
The following formulas will be applied on calculating overtime payment:
i) OT at day time (from 7:00 a.m. to 8:00 p.m. Mon-Fri):
1.5 x [(Basic monthly salary x 12) / 52 / normal weekly working hours]
ii) OT at night time (from 8:00 p.m. to 7:00 a.m. Mon-Fri, Sat, Sun and public holidays):
2 x [(Basic monthly salary x 12) / 52 / normal weekly working hours]
The overtime calculation is subject to a maximum of 52 hours of OT to be claimed per month.

For example, if the staff member at salary index of 600 provides 3 hours overtime work on Sunday, his OT payment is calculated as follows:
(Assume: MOP94 per index point and normal weekly work hours is 36)
2 (coefficient of overtime) x 600 (salary index) x MOP94 (per index point) x 12 (months) / 52 (weeks per year) / 36 (hours per week) x 3 (overtime work hours) = MOP2,169.23 (Refer to Article 3 of Chapter 6 of Regulations of the Personnel Affairs of UM)

Q14. How is the professional tax calculated?
The professional tax applies to all local and non-local staff. The tax rates are progressive and cumulative from 7% up to a maximum rate of 12%. The tax will be withheld when annual income exceeds MOP192,000.00 (under age 65) or annual income exceeds MOP264,000.00 (at or over age 65).

Q15. How is the professional tax calculated for Non-Macau residents?
In accordance with Article 36 of the Professional Tax Regulation, the tax calculation for non-Macau residents (including invited speakers, examiners, etc.), who do not have employer and employee relationship with UM, is as below:
Taxable income x 75% (25% deduction on taxable income) x 5% (effective tax rate) x 70% (The tax payable credit of 30%, subject to the tax relief measures of the year).

For example, the tax amount for a non-Macau resident with an honorarium of MOP5,000 is MOP132 (MOP5,000 x 75% x 5% x 70%).

Q16. How to change the contribution percentage of my provident fund? 
Provident Fund Scheme of the University is on a voluntary basis and it is an optional benefit for regular full time staff member. UM contributes a monthly amount equal to a percentage of the staff member’s basic remuneration and seniority premium (if any) according to the following rates:

*The percentage must be a whole number.

The percentage of staff member’s contribution can be changed by the employee via: https://isw.um.edu.mo/pfundchange
For details of Provident Fund Contribution, please visit ADMO’s website.

Q17. How shall I apply for the income declaration?
You may apply for income declaration by sending an email to the Payroll Accounting Team of the Treasury Section of the Finance Office at payroll@um.edu.mo.

Q18. What are the necessary documents required for opening a local bank account for non-Macau residents?
In general, the following documents are needed for opening a personal bank account for non-Macau residents:
1) Passport;
2) Blue card or blue card receipt;
3) Tax number (under Common Reporting Standard);
4) Proof of address;
5) Employment contract.

Q19. Are there any banking services in campus?
There are bank branches and automated banking machines (ATMs) in UM campus for providing banking services to UM staff, students and visitors.