Myanmar

• New Year’s Day
• New Year’s Holiday
• Independence Day
• Union Day
• Peasants’ Day
• Full Moon Day of Tabaung
• Armed Forces Day
• Thingyan Water Festival
• Myanmar New Year
• Labour Day
• Full Moon Day of Kasong
• Martyrs’ Day
• Full Moon Day of Waso
• Thadingyut Holidays
• Full Moon of Tazaungmone
• National Day
• Christmas Day
• New Year’s Eve

Working Hours

Employees can work up to 11 hours a day, or 60 hours per week, though standard working hours are lower than this and vary between industries.

Minimum Wage

The minimum wage in Myanmar is determined by the seniority level of the employee.

Employee Tax

Annual income	Tax rate
Up to MMK 2,000,000	0%
MMK 2,000,001 – 10,000,000	5%
MMK 10,000,001 - 30,000,000	10%
MMK 30,000,001 - 50,000,000	15%
MMK 50,000,001 - 70,000,000	20%
More than MMK 70,000,000	25%
Social security contribution	2%

Bonuses

There are no statutory bonus schemes in Myanmar, but discretionary bonus schemes are common.

Employment contracts in Myanmar should be written in Burmese and English. The contract is a standard form issued by the Ministry of Labour, Immigration and Population (MLIP). It must include:

• Job title and responsibilities.
• Working hours.
• Salary and leave entitlement.
• Termination date (if applicable).
• Social security benefits.
• Contract duration (if applicable).
• Probation period.

Both indefinite and fixed-term contracts are permitted in Myanmar.

Once an employment contract is concluded, the employer must submit a copy of the contract to the relevant township labour offices for registration.

Annual Leave

The annual paid leave entitlement is 10 days per annum after completion of the first year of service.

Sick Leave

Up to 30 days’ paid sick leave per year after six months of service. A medical certificate must be provided.

Employees who have not continuously worked for six months are entitled to unpaid sick leave of up to 30 days during a year.

Parental Leave

• Maternity leave: at least 14 weeks' paid leave. For an employee who suffers a miscarriage, a maximum of six (6) weeks leave is provided.
• Paternity leave: 15 days' leave.

Termination Process

Myanmar's labour laws provide few details on employee termination and dismissal.

In general, an employee who violates the terms of his contract can be given three warnings before the employer is entitled to dismiss them without compensation. For serious misconduct, the employee can be terminated without notice or severance pay.

Employees can also end a contract, by giving at least one month's notice.

Severance Pay

Employees with more than 6 months of service are entitled to severance pay. Severance pay starts at two weeks' wages and rises incrementally to 13 months’ salary after 25 years of service.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.