Macau increases maternity leave and annual leave

Macau recently passed reforms aimed at enhancing employee leave entitlements. These include an increase in statutory maternity leave from 70 to 90 calendar days and a change in annual leave from a flat entitlement of six working days to a range of six to 12 working days based on length of service. The maternity leave changes took effect on 28 July 2026 while the new annual leave framework will take effect on 1 January 2027.

Background

The amendments were approved by the Legislative Assembly on 21 July 2026 through Law No. 9/2026 and published in the Official Gazette on 27 July 2026.

Key details

Increase in maternity leave

From 28 July 2026, the statutory maternity leave entitlement has increased from 70 to 90 calendar days. Female employees are required to take 60 days immediately following childbirth (previously 63 days), while the remaining 30 days may be taken either before childbirth, after childbirth, or split between those periods at the employee's discretion.

The increase in maternity leave also applies in certain pregnancy-related circumstances:

• Employees who give birth to a stillborn child are entitled to the full 90-day (previously 70 days) maternity leave entitlement.

• In cases of involuntary miscarriage after more than three months of pregnancy, employees are entitled to between 21 to 90 days (previously between 21 to 70 days) of maternity leave, depending on their health condition and medical advice.

• Where a live-born child dies during the maternity leave period, the leave will be extended until the tenth day following the child's death, while ensuring the employee receives at least 90 days (previously 70 days) of maternity leave.

There are no changes to employees' entitlement to pay during maternity leave. Employees with more than one year of service continue to be entitled to basic remuneration during maternity leave, which remains payable by the employer. Employees whose entire maternity leave period falls within their first year of service are not entitled to maternity leave remuneration. However, where an employee completes one year of service during maternity leave, the employer must pay basic remuneration for the portion of maternity leave taken after the employee's one-year service anniversary. Basic remuneration includes all regular periodic payments, such as basic salary and allowances (a full list of included payments is set out in Article 59 of the Labour Relations Law here (opens a new window)).

To help offset the additional cost of the extended maternity leave entitlement, qualifying employers may receive a subsidy of up to 20 days' basic remuneration in respect of eligible Macau resident employees. The subsidy is generally available only to employers with 100 or fewer employees and does not apply to certain sectors, including gaming concessionaires and educational institutions. As a transitional measure, employers may be eligible for a subsidy of up to 34 days' basic remuneration for qualifying births occurring between 28 July 2026 and 31 December 2026.

Introduction of service-based annual leave entitlement

Currently, employees with at least one year of service are entitled to a flat statutory annual leave entitlement of six working days, paid by the employer.

Effective 1 January 2027, Macau will replace this flat entitlement with a progressive system linked to employees' length of service. Under the new framework, employees with at least one year of service will be entitled to:

Annual leave must be taken within one year of being accrued. Subject to agreement between employer and employee, the annual leave can be accumulated and carried forward for maximum two years.

The amendments also introduce greater flexibility for first-year employees. During the first year of employment, and subject to employer agreement, employees with more than three months' service may take annual leave in advance at a rate of half a day for each completed month of service.

Employer action: ACT

Employers should review and update their employee handbooks, policies, payroll procedures, and HR systems to reflect the increased maternity leave entitlement and upcoming new annual leave regime. Employers should also review leave-tracking processes to ensure annual leave is accrued and administered correctly under the new service-based framework.

Employers should assess the potential financial impact of the reforms and budget for any increased leave-related costs. Employers that currently provide enhanced leave benefits should evaluate whether their existing programs remain compliant and appropriately coordinated with the updated statutory requirements.

Further Information

Law No. 9/2026 | Official Gazette (opens a new window)

Administrative Regulation No. 21/2026 | Official Gazette (opens a new window)