Q1. When will the salary be paid? And for which period?
In general, the payroll date is scheduled on the 16th of each month, for details of the schedule, please refer to the table of Payroll Dates shown in Staff (Intranet) > Payroll schedule under Finance Office website.
The salary is paid on a monthly basis; staff members will receive their salaries for the entire current month on the payroll date.

Q2. Why the e-payroll slip of 1st payment cannot be viewed?
For the initial payment of new staff, final payment of existing staff or any special payment arrangements that do not fall within the payroll cutoff date which cannot be processed in the normal payroll cycle, a manual payment will be arranged and staff can view the breakdown of such payments via email notification from UM on the payment date.

Q3. Can the payroll account be in other currency rather than in MOP?
No, staff members are required to provide MOP bank account information of a local bank to receive payroll. Should you be a Bank of China (BOC) or Banco Nacional Ultramarino (BNU) account holder, you will receive your pay on the scheduled payroll date; otherwise, you may receive your pay within 2 working days after the payroll date.
(Refer to Human Resources Office website: Staff Handbook > Services > Finance Office > Payroll)

Q4. When will the housing/family subsidies be paid after the application form is submitted?
The housing/family subsidy is payable in the following month after receiving approved documents with the subsidies effective date from HRO. Both subsidies are subject to retroactive payment based on the effective date of subsidies entitlement and maximum retroactive period is 12 months from the day of submission of the application.
(Refer to Article 22 and 23 of Chapter 3 of Internal Rules of UM Personnel Affairs)

Q5. Why the Holiday subsidy is not fully paid or not paid for the new staff?
The Holiday subsidy is calculated based on the basic monthly remuneration and seniority premium as of 1 June of current year multiplied by the number of days of the annual leave he/she had earned in last calendar year and divided by 22. 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 appointment year. The proportional rate is being the basic monthly remuneration multiplied by the number of months of service completed till 31 December of the year divided by 12. The period of service exceeding 15 calendar days shall be considered as a complete month. For example, if the staff member at salary index of 600 joined UM on 16/08/2014, the holiday subsidy will be paid in June of 2015 and the amount is calculated as follow:
(Assume: MOP74 per index point)
600(salary index)*74(index point)*5(months of service)/12(months) = MOP18,500
(Refer to Article 31 of UM Personnel Statute)

Q6. Why the Christmas subsidy is not fully paid or not paid for the new staff?
The Christmas subsidy is calculated based on the basic monthly remuneration and seniority premium as of 1 November. In the first year of the appointment, it is proportional to the time of service provided from the commencement of appointment to 31 December of the year. The proportional rate being the number of months of service completed till 31 December of the year divided by 12. The period of service exceeding 15 calendar days shall be considered as a complete month.
For example, if the staff member at salary index of 600 joined UM on 16/08/2014, the Christmas subsidy will be paid in November of 2014 and the amount is calculated as follow:
(Assume: MOP74 per index point)
600(salary index)*74(index point)*5(months of service)/12(months) = MOP18,500
(Refer to Article 32 of UM Personnel Statute)

Q7. How is the Staff Quarter rental calculated? And which period is the rental deduction for?
According to the Staff Quarter occupancy information from Campus Service Section, a staff member shall pay a monthly rent which is equal to 4% of his/her basic monthly remuneration or 4% of salary index of 900, whichever is lower. The current monthly rental will be deducted from payroll in the same period and back deduction of rental may be needed for some cases. For example, backpay of salary is subjected to a retroactive rental deduction.
For example, if the staff member at salary index of 600 moves to the Staff Quarter on 16/08/2014, his rental deduction of 08/2014 is calculated as follow:
(Assume: MOP74 per index point)
600(salary index)*74(index point)*4%(% of rental deduction)*16(no. of occupancy days)/ 30(days)=MOP947
(Refer to Article 10 of Chapter 7 of Regulations of UM Personnel Affairs)

Q8. What is the caution fee for Staff Quarter tenants?
Most of Staff Quarter tenants are required to pay the caution fee of MOP1,500. The amount will be deducted in his/her payroll when he/she checks in the Staff Quarter and will be refunded when he/she checks out from the Staff Quarter and has cleared all outstanding payments with the University.
(Refer to Article 11 of Chapter 7 of Regulations of UM Personnel Affairs)

Q9. What is medical assistant deduction?
Staff shall be responsible for a monthly contribution of 0.5% of his/her basic remuneration in order to enjoy the medical benefits.
(Refer to Article 2 of Chapter 7 of Regulations of UM Personnel Affairs)

Q10. Which period is the sport complex fee deduction for?
The sport complex facilities are available for staff to use. Please refer to the website for the venue booking and fee charges. The sport complex fee deduction is 2 months in arrears. For example, payroll of July includes deduction of sport complex fee charges of May.
Link: http://www.umac.mo/osa/en/index.html

Q11. How can the e-payroll slip be accessed?
For Full-time staff, you can refer to the link of E-payroll slip for Full-Time Staff shown in Staff (Intranet) > Payroll schedule under Finance Office website and login with your Oracle User ID and password to access the information.
Link: https://isw.umac.mo/ePayrollSlip/
For Part-time staff, you can refer to the link in the attachment below and login with your User ID and password to access the information.
Link: https://isw.umac.mo/scps

Q12. Why overtime/other extra payment cannot be viewed in e-payroll slip?
Overtime and extra payments are not processed with our payroll system due to system limitations and they are processed through accounts payable module. Email notification will be sent to staff on the payment date. In general, the overtime/other extra taxable payment will be shown on the e-payroll slip under Tax Calculation Sheet in the following payroll period after receiving such payments.

Q13. How is the overtime pay for administrative staff calculated?
The following formula will be applied:
i) OT at day time (from 7:01 a.m. to 8:00 p.m. M-F):
1.5 x [(Basic monthly salary x 12) / 52 / normal weekly hours]
ii) OT at night time (from 8:01 p.m. to 7:00 a.m., M-F, Sat., Sun. and public holidays):
2 x [(Basic monthly salary x 12) / 52 / normal weekly hours]
For example, if the staff member at salary index of 600 provides 3 hours overtime work on Sunday, his OT payment is calculated as follow (subject to a maximum of 52 hours of OT can be claimed per month):
(Assume: MOP74 per index point and normal weekly hours of the said staff is 36 hours)
2 x [(600(salary index) x 74(index point) x 12(months))/36(hours per week)/52(weeks per year)] x 3(hours overtime work) = MOP1,707.69
(Refer to Article 3 of Chapter 6 of Regulations of UM Personnel Affairs)

Q14. How is the professional tax calculated for Local Staff?
For local staff (including non-local employees who are permitted to work in Macau), the remuneration earned by the employee will be subjected to professional tax withholding when there is an employer and employee relationship existed. Please refer to the tax calculation sheet provided by DSF shown in Staff (Intranet) > Regulations, Rules and Guidelines > Professional Tax under Finance Office website.
In the Supplementary payroll of December in each year, tax adjustment will be made for all existing staff.

Q15. How is the professional tax calculated for Non- Local Staff?
According to Article 36 of the Professional Tax Regulation, non-local staff (including invited speakers, examiners, etc), who do not have an employer and employee relationship, the calculation of tax is as below:
Taxable income x 75% (taxable income deduction of 25%) x 5% (effective tax rate) x 70% (The tax payable credit of 30% for year of 2014, subject to revision of the tax law).
For example, non-local tax for honorarium of MOP5000 = 5000*75%*5%*70% = MOP132

Q16. How to change the percentage of Provident fund contribution of staff?
You can access the below link https://isw.umac.mo/pfundchange > Services > Change Provident Fund Employee Contribution Percentage to change the percentage you want. For more details, please refer to the website of HRO for your further information.
Keep in mind that Provident Fund Scheme of the University is on a voluntary basis and it is an optional benefit for full time Staff member.
UM shall contribute a monthly amount equal to a percentage of the staff member’s basic remuneration and seniority premium (if any) in accordance with the following rate:

Completed Years of Service	University’s Contribution	Percentage of Staff Members’ Contribution
Less than 7	10%	5% to 10%*
7 or above	15%

*The percentage must be a whole number.