---
name: mm-payroll-social
description: "Source-cited draft: payroll & social contributions for Myanmar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mm-payroll-social"
  jurisdiction: "MM"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Myanmar Payroll & Social Contributions

## Payroll withholding and social security

- **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 workers  _(Social Security Law 2012 (https://taxsummaries.pwc.com/myanmar/individual/other-taxes))_
- **Employer SSB contribution rate** — 3% of the employee's monthly salary %  _(Social Security Law 2012 (https://taxsummaries.pwc.com/myanmar/individual/other-taxes))_
- **Employee SSB contribution rate** — 2% of the employee's monthly salary %  _(Social Security Law 2012 (https://taxsummaries.pwc.com/myanmar/individual/other-taxes))_
- **Insurable monthly wage cap** — 300,000 MMK (per month)  _(Social 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) MMK (per month)  _(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) MMK (per month)  _(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 month  _(Social 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 IRD  _(Income 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 year  _(Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income))_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mm-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mm-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.