Myanmar, also known as Burma, is a country located in Southeast Asia.
Payroll and Benefits Guide - Myanmar
Fun Facts
The official name of the country is the Republic of the Union of Myanmar.
Myanmar is home to over 100 different ethnic groups, each with its own distinct language, culture, and traditions.
Myanmar has a rich cultural heritage, including traditional arts and crafts such as weaving, pottery, and lacquerware.
Myanmar has a diverse range of landscapes, including beautiful beaches, lush forests, majestic mountains, and serene lakes.
Myanmar is the largest country in mainland Southeast Asia
Contributions
Employee Payroll Tax
| Contribution Type | Rate |
| Social Security | 2.00% |
Employer Payroll Tax
| Contribution Type | Rate |
| Social Security | 3.00% |
Payroll
Payroll Cycle
The payroll cycles are Daily/ Weekly/ Bi-weekly/ Monthly
13th Salary
There are no provisions in the law regarding 13th salaries. However, bonuses are common at the employers’ discretion.
Work Hours and Week
8 hours per day and must not exceed 48 hours per week.
Overtime
In Myanmar, overtime must be compensated at a rate of 1.5 times the regular hourly wage, and the total number of overtime hours per week should not exceed 16 hours.
Leave
Paid Time Off
Employees are entitled to 10 days of paid annual leave.
Public Holidays
There are 16 holidays.
Sick Days
Employees in Myanmar with six months of service are entitled to 26 weeks of sickness per year, with compensation for the first 30 days; those with less than six months of service can take sick leave but without pay.
Maternity Leave
In Myanmar, employees are entitled to 14 weeks of paid maternity leave, beginning six weeks before the expected due date and lasting for eight weeks after birth, with the possibility of additional leave for multiple or complicated births, as well as six weeks of leave in the case of a miscarriage.
Paternity Leave
Fathers are entitled to 15 days of paid paternity leave for the birth of a child. If an employee fathers twins, the entitlement increases to 37.50% and 50.00% in the case of triplets
Parental Leave
There is no parental leave apart from maternity and paternity leave.
Termination
Termination Process
Employers can terminate a fix term contract by giving the following reasons – business, personal, or workers misconduct. It requires notice and a written explanation for the termination. If the reason is misconduct, a warning needs to be given, and the employee gets a chance to explain actions.
Notice Period
The general notice period is Myanmar is one months’ notice.
Severance Pay
Severance pay is determined by the length of employment:
- 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
- Over 25 years- 13 months’ salary
Probation Period
Probation Period
Typically, the probation period lasts up to 90 days.
Immigration
Citizens of most countries need to apply for a visa before they travel to Myanmar. However, there are countries whose citizens can get a Myanmar visa through a facilitated process: online or on arrival. Additionally, citizens from a few select countries are exempt from holding a visa at all if they are traveling for short-term purposes, such as business or tourism.
There are three ways through which visa-required foreigners can get a visa for Myanmar:
- At an Embassy or Consulate of Myanmar
- Online (Myanmar eVisa)
- On Arrival
For Work Permits
Employment Visa
Business Visa with Work Permit
Expert Work Permit
Stay Permit with Work Endorsement
Social Visit Visa with Work Permit
VAT
There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with a general rate of 5.00%.