What HR compliance differs for foreign-invested companies in Myanmar?
Foreign-invested companies (FICs) in Myanmar face the same core HR compliance as local employers — ESDL contracts, SSB by 15th, PIT by 15th, OSH — with additional duties around DICA registration / annual returns, foreign-worker permits, Myanmar-citizen employment ratios under the Myanmar Investment Law, and USD-denominated payroll subject to Central Bank rules. Records: 7 years HR/payroll; 5 years OSH.
What Myanmar requires: FIC HR compliance differences
The deadline for monthly statutory filings (PIT 15th, SSB 15th) is identical for FICs. Differences appear in DICA annual filings, foreign-worker permits, Myanmar-citizen employment ratios under the Myanmar Investment Law (MIL), and USD-denominated payroll subject to Central Bank approval.
Filing | Deadline | Form | Authority
| Compliance area | FIC-specific rule | Authority |
|---|---|---|
| DICA company registration / annual return + audited accounts | Annually per DICA notification | Directorate of Investment and Company Administration (DICA) |
| Foreign-worker permits + visas | Required per individual; renewals annually | MoLES + Immigration |
| Myanmar-citizen employment ratio (skilled / unskilled) | Per Myanmar Investment Law / MIC permit conditions | Myanmar Investment Commission |
| USD-denominated payroll | Permitted with Central Bank approval (default for SEZ; case-by-case otherwise) | Central Bank of Myanmar |
| ESDL Employment Agreement | Same — 30 days from joining | Township labour office |
| SSB monthly contribution | Same — 15th of following month | Township SSB office |
| PIT monthly PAYE | Same — 15th | IRD |
| OSH compliance | Same — OSH Law 2019 | OSH Department |
Process — FIC compliance flow
- Register with DICA and (if applicable) obtain MIC permit / endorsement.
- Track Myanmar-citizen employment ratios per the MIC permit conditions.
- Apply for foreign-worker permits via MoLES; track expiry and renew.
- Pay payroll: MMK by default, USD with Central Bank approval (or SEZ status).
- File monthly PIT, SSB, and labour-office returns at standard cadence.
- File DICA annual return + audited accounts annually.
- Coordinate inspections with the township labour office.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| DICA registration + annual returns | 7 years (or life of company + 7) | Companies Law |
| MIC permit + variations | Life of investment + 7 years | Myanmar Investment Law |
| Foreign-worker permits / visas | 7 years post-exit | MoLES + Immigration |
| USD payroll FX evidence | 7 years | Income Tax Law |
| Standard payroll / SSB / PIT | 7 years | Sectoral statutes |
| OSH records | 5 years | OSH Law 2019 |
Employer takeaway
FICs face the same core HR compliance as Myanmar-only employers, plus DICA annual returns, foreign-worker permits, Myanmar-citizen employment ratios under the Myanmar Investment Law, and (where applicable) USD payroll under Central Bank approval. Maintain DICA filings and MIC compliance alongside the standard MoLES + IRD + SSB rhythm. Retain HR/payroll records 7 years; OSH 5 years.
Penalties for non-compliance
- DICA non-filing — fine + struck-off risk under Companies Law.
- MIC ratio breach — MIL permit revocation + back-recovery of incentives.
- Foreign worker without permit — fine + visa cancellation + criminal liability for serious breach.
- Standard ESDL / SSB / PIT / OSH penalties apply equally.
Common FIC HR compliance mistakes
- Missing the DICA annual return — auto-strike-off can follow.
- Letting foreign-worker permits lapse without renewal calendar.
- Failing to track Myanmar-citizen ratios per MIC permit conditions.
- Paying in USD without Central Bank approval (non-SEZ FICs).
- See SEZ HR compliance and DICA's role.
- Myanmar Investment Law (MIL) — local employment ratios
- Myanmar Companies Law — DICA annual filings
- Employment & Skills Development Law (ESDL) 2013
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