Calculate the total cost to employ someone in Myanmar for the 2025-2026 fiscal year. See employer SSB contributions, income tax withholding, and full cost-to-company breakdown.
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Enter a gross salary to see the full payroll cost breakdown
Better HR comes with fully localized payroll engines for Myanmar — handling tax, insurance, and contribution rules automatically.
Our system automatically calculates Personal Income Tax in accordance with Myanmar tax laws, including:
Progressive tax brackets based on taxable incomeTaxable and non-taxable income handlingAllowable deductions and reliefs as per local regulationsMonthly tax withholding and annual reconciliation supportBetter HR supports accurate Social Security Board (SSB) contribution calculations for both employers and employees:
Employee and employer contribution rates based on current SSB rulesSalary caps and contribution thresholdsAutomatic contribution calculation per payroll cycleClear breakdown shown in payroll and payslipsBetter HR automates payroll tax calculations for Myanmar and 8 other countries. Accurate, compliant, done in minutes.
Try Better HR FreeEmployers in Myanmar contribute 3% of each employee's monthly salary to the Social Security Board (SSB). The insurable salary is capped at 300,000 MMK per month, making the maximum employer SSB contribution 9,000 MMK per month (108,000 MMK per year). This is a mandatory cost on top of the employee's gross salary.
Employees contribute 2% of their monthly salary to SSB, also capped at an insurable salary of 300,000 MMK per month. The maximum employee contribution is 6,000 MMK per month (72,000 MMK per year). Employers are responsible for deducting this from the employee's salary and remitting it alongside the employer portion.
Employers must withhold personal income tax (PIT) from employee salaries each month. Myanmar uses progressive tax rates from 0% to 25%. Employees earning below 4,800,000 MMK per year (400,000 MMK per month) are exempt. Tax reliefs include a 20% personal allowance (capped at 10,000,000 MMK per year), dependent deductions, and SSB contributions.
The total cost to employ someone in Myanmar is the employee's gross salary plus the employer's 3% SSB contribution. For example, an employee with a gross salary of 300,000 MMK per month costs the employer 309,000 MMK per month, including 9,000 MMK in SSB. Higher salaries still incur a maximum SSB employer cost of 9,000 MMK per month due to the cap.
Employers contribute 3% of each employee's monthly salary to the Social Security Board (SSB). The insurable salary is capped at 300,000 MMK per month, so the maximum employer contribution is 9,000 MMK per month or 108,000 MMK per year.
The total cost is the employee's gross salary plus the employer's 3% SSB contribution. For a monthly salary of 1,000,000 MMK, the employer SSB is capped at 9,000 MMK (since the insurable salary cap is 300,000 MMK), making the total cost 1,009,000 MMK per month.
Employer SSB is 3% of the employee's monthly salary, capped at an insurable salary of 300,000 MMK. If the salary exceeds 300,000 MMK, the employer still pays only 9,000 MMK per month (3% of 300,000 MMK).
Employers contribute 3% and employees contribute 2% of monthly salary to SSB. Both contributions are subject to the same insurable salary cap of 300,000 MMK per month. The employer portion is an additional cost, while the employee portion is deducted from gross salary.
Employers must withhold personal income tax (PIT) at progressive rates from 0% to 25% and the employee's 2% SSB contribution. They must also pay the employer's 3% SSB contribution on top of the gross salary. All amounts are remitted to the relevant authorities monthly.
The insurable salary for SSB is capped at 300,000 MMK per month. Both employer and employee SSB contributions are calculated on this capped amount, regardless of how much the employee actually earns.
SSB is the primary mandatory employer contribution in Myanmar. There are no separate health insurance or unemployment insurance funds that require employer contributions. However, employers must also budget for annual leave, public holidays, and severance as required by the Employment and Skills Development Law.
Myanmar's fiscal year runs from April 1 to March 31. Employers must calculate payroll taxes and SSB contributions based on this period. Monthly withholding and remittance obligations apply throughout the fiscal year.
Better HR automatically calculates employer SSB contributions, employee SSB deductions, and income tax withholding using the latest rates. It generates payslips with full cost-to-company breakdowns and produces statutory reports for filing.
