Payroll and Benefits Guide Myanmar

Last updated: May 10, 2023

Burmese Kyat (MMK)
Employer Taxes
Payroll Frequency
Daily/ Weekly/ Bi-weekly/ Monthly
Employee Costs
Date Format
Fiscal Year
1 October - 30 September



Employer Payroll Contributions

3.00% Total Employment Cost
3.00% Social Security

(a maximum monthly salary of MMK300,000)


Employee Payroll Contributions

2.00% Total Employee Cost
2.00% Social Security

(a maximum monthly salary of MMK300,000)


Employee Income Tax


up to 2,000,000 MMK


2,000,001 MMK – 5,000,000 MMK


5,000,001 MMK – 10,000,000 MMK


10,000,001 MMK – 20,000,000 MMK


20,000,001 MMK – 30,000,000 MMK


30,000,001 MMK and above

Employer taxes


Employee taxes


Minimum Wage


The minimum daily wage for full-time employees in Myanmar is 4,800 MNK, based on a working day of 8 hours. 




Payroll Cycle

In Myanmar, the payroll cycle can be daily, weekly, bi-weekly and monthly. Employers with less than 100 employees must pay their employees’ salaries no later than the end of the pay period. Employers with a workforce greater than 100 must pay their employees’ salaries no later than five days after the pay period.

13th Salary

There are no provisions in the law regarding 13th salaries. However, bonuses are common at the employers’ discretion.

Working Hours


A standard working week in Myanmar consists of 8 hours per day and must not exceed 48 hours per week.


All work exceeding the standard working hours a week is to be paid as overtime and is regulated by employment contract/collective agreements. When an employee is requested to work overtime or work on holidays, there is a maximum number of hours allowed. The maximum is 12 hours per week for shop and establishment employees and 20 hours per week for factory workers.

All overtime hours in excess of 48 hours a week are paid at an overtime compensation rate; this rate is 200.00% of the employees’ regular pay rate.
Overtime is not permitted past midnight.  

Working Week



Paid Time Off

Employees are entitled to 10 days of paid annual leave.

Vacation Days
Public Holidays

Public Holidays

There are 16 public holidays.

Sick Days

Employees who have completed six months of service within an organization are entitled to 26 weeks of sickness per year; the first 30 days are compensated. If an employee has not completed six months of employment, sick leave may be taken but not paid.
A medical certificate is required for all sicknesses.

Maternity Leave

Employees are entitled to 14 weeks of paid maternity leave compensated by Myanmar’s social security scheme. Maternity leave can begin six weeks before the expected due date and lasts for eight weeks following the birth.

If an employee has multiple or complicated births, they can take an additional four weeks of leave. In the case of a miscarriage, the employee can take six weeks of leave.

Adoptive mothers are entitled to eight weeks of paid leave to care for their child if they are below the age of one.



Paternity Leave

Fathers are entitled to 15 days of paid paternity leave for the birth of a child; however, if the child’s mother is not covered under social security, they will only be entitled to 25.00% of their average salary. 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.

Other Leave

An employee can be entitled to up to six days of casual leave: taken three days at a time. Unused leave cannot be carried over to the following year and is lost.


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.

Before the termination for misconduct, an employee must receive one written and two verbal warnings. If another violation is made within 12 months of the third warning, the employer can dismiss an employee without notice or severance pay. If the employer initiates the termination, the employer must pay wages within two working days from the last day of employment.

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

Typically, the probation period lasts up to 90 days.



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.

If you are a citizen of the following countries and you are traveling for tourism and business purposes, you are exempt from a Myanmar visa for stays of up to 14 days:

  • Brunei
  • Cambodia
  • Indonesia
  • Laos
  • Philippines
  • Thailand (only if arriving by air)
  • Vietnam

The exemption only applies to holders of ordinary passports.
Myanmar visas can be divided based on the application method and the purpose for which you will enter the country.
Regular Myanmar Visas are requested at the local Embassy or Consulate based on the purpose of travel; Myanmar visas are divided into:

  • Myanmar Tourist Visas, issued to foreigners who will enter the country for tourism and other recreational purposes
  • Myanmar Business Visas issued to foreigners who will enter the country to conduct business (attend meetings or conferences, negotiate, etc.)
  • Myanmar Social Visa, issued to ex-Myanmar citizens or foreigners who have family relationships to a Myanmar citizen
  • Myanmar Employment Visa, which is issued to foreigners who will come to work in Myanmar
  • Myanmar Crew Visa, issued to aircrew members
  • Myanmar Transit Visa is issued to foreigners who have to transit in Myanmar while on their way to a third country. This type of visa is only valid for 24 hours.

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

Once it is issued, a Myanmar visa is valid for three months, during which time it can be used to enter the country; if it is not used within three months, the visa will expire.

If a foreigner wants to live and work in Myanmar for a long-term period, a Stay Permit and Multiple Journey Special Re-entry Visa is required. The Stay Permit can be issued for three months to one year and are valid for one entry.

The Myanmar Ministry of Immigration and Population handles applications for Stay Permits and Multiple Journey Special Re-entry Visas.

In November 2021, a requirement for any Myanmar residents who wish to work overseas, must first apply for an overseas Workers identification card from the Department of Labour was re-introduced.



There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with a general rate of 5.00%. 


Stay up to date on payroll & employment law changes

Version History

May 31, 2022
Income tax rates have been updated.

Questions & Answers

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1 year ago

How to calculate severance pay tax in Myanmar?

Erez Greenberg
Erez Greenberg
1 year ago
Reply to  Phyo

Severance pay is determined by length of employment and taxed according to your monthly income (ranging from 0%-25%).

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Payroll and Benefits Guide
in Myanmar

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

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Public Holidays Calendar

Myanmar 2023
Day Date Holiday Notes
Sunday Jan-1 New Year's Day
Thursday Apr-6 Holy Thursday
Friday Apr-7 Good Friday
Sunday Apr-9 Easter
Monday May-1 Labor Day
Wednesday Jul-19 Sandinista Revolution Day
Thursday Sep-14 Battle of San Jacinto
Friday Sep-15 Independence Day
Friday Dec-8 Feast of the Immaculate Conception
Monday Dec-25 Christmas Day