Country Payroll Guide Myanmar (Burma)

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Key Facts

Capital
Naypyitaw
Date format
dd/mm/yyyy
Currency
Myanmar kyat (MMK)

Contributions

Employers

Social Security
Social Security - 3%
Total Employer Cost
Total Employer Cost - 3%

Employees

Social Security
Social Security - 2%
Total Employee Cost
Total Employee Cost - 2%

Minimum Wage

Minimum Wage
The minimum wage in Myanmar (Burma) is 4800 MMK per day.

Payroll

Payroll Cycle
Bi-Weekly, Monthly
13th Salary

There are no provisions in the law regarding 13th salaries.

Income Tax

Employee Income Tax (1)
Up to 2,000,000 MMK - 0%
Employee Income Tax (2)
2,000,001 - 5,000,000 MMK - 5%
Employee Income Tax (3)
5,000,001 - 10,000,000 MMK - 10%
Employee Income Tax (4)
Between 10,000,001 - 20,000,000 MMK - 15%
Employee Income Tax (5)
20,000,001 - 30,000,000 MMK - 20%
Employee Income Tax (6)
Over 30,000,001 MMK - 25%

Working Hours

General Working Hours

48 hours per week.

Overtime

Overtime is paid at 200% of the employee’s regular salary and cannot exceed 12 hours per week.

Leave

Paid Time Off

10 days fully paid annual leave each year.

Public Holidays

16 days.

Sick Days

Once an employee produces a medical certificate, they are entitled to 26 weeks of sick leave per year, where the first 30 days will be paid.

Maternity Leave

14 weeks of maternity leave, paid at 100% of the employee’s regular salary. This should start six weeks prior to the due date and eight weeks after.

Paternity Leave

15 days paid at 100% of the father’s regular salary.

Parental Leave

There are no provisions in the law.

Other Leave
  • Childcare Leave – For multiple births, mothers can take four weeks of paid childcare leave immediately after maternity leave is complete.
  • Adoption Leave – Parents can take up to eight weeks of paid childcare leave for the adoption of a child less than 12 months old.
  • Casual Leave – Up to 6 days per year.

Termination

Termination Process

An employer is required to provide the employee with one written and two verbal warnings before terminating the contract.

Notice Period

One month.

Severance Pay

Severance pay is dependent on the employee’s length of service as follows:

  • 6 months to 1 year- half a month’s wages
  • 1-2 years – 1 months’ salary
  • 3-4 years – 2 months’ salary
  • 4-6 years – 4 months’ salary
  • 6-8 years – 5 months’ salary
  • 8-10 years – 6 months’ salary
  • 10-20 years – 8 months’ salary
  • 20 to 25 years – 10 months’ salary
Probation Period

Maximum of 90 days.

Visa

Employment Visa

Foreigners will need to obtain a work permit to stay for a period longer than 90 days.