Source-cited draft: payroll & social contributions for Myanmar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Every figure is drawn from this Tax Guide and cited to its source.
Employer registration and withholding obligation
Employers with 5 or more workers must register with the Social Security Board (SSB) and contribute under the Social Security Law 2012. Employers also withhold personal income tax from salaries monthly and remit it to the IRD.Social Security Law 2012
SSB coverage requirement
Mandatory for establishments employing 5 or more workersSocial Security Law 2012 (https://taxsummaries.pwc.com/myanmar/individual/other-taxes)
Employer SSB contribution rate
3% of the employee's monthly salarySocial Security Law 2012 (https://taxsummaries.pwc.com/myanmar/individual/other-taxes)
Employee SSB contribution rate
2% of the employee's monthly salarySocial Security Law 2012 (https://taxsummaries.pwc.com/myanmar/individual/other-taxes)
Insurable monthly wage cap
300,000Social Security Law 2012 (https://www.qhrm.io/qhrm-blog/myanmar-ssb-contribution-rates-2026)
Maximum employer contribution
9,000 MMK per month (3% x 300,000 MMK cap)Social Security Law 2012 (https://www.qhrm.io/qhrm-blog/myanmar-ssb-contribution-rates-2026)
Maximum employee contribution
6,000 MMK per month (2% x 300,000 MMK cap)Social Security Law 2012 (https://www.qhrm.io/qhrm-blog/myanmar-ssb-contribution-rates-2026)
SSB remittance deadline
Contributions payable by the 15th of the following monthSocial Security Law 2012 (https://www.qhrm.io/qhrm-blog/myanmar-ssb-contribution-rates-2026)
Salary income tax withholding
Employers withhold personal income tax monthly from employees' salaries and remit to the IRDIncome Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income)
Salary tax remittance deadline
Withheld salary tax remitted to the IRD within 15 days from the date of deduction ((approx — confirm))Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/corporate/withholding-taxes)
Annual salary statement
Employers file an annual statement of salaries paid and tax withheld after the end of the financial yearIncome Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income)
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Other Myanmar computations in the OpenAccountants Tax Library.