How long must payroll records be kept in Myanmar?
Myanmar payroll records — wage register, payslip copies, attendance log, OT authorisation, PIT and SSB filings — must be kept for at least 7 years. Some labour-related disputes have a 6-month statute of limitations, but tax and SSB authorities can audit further back. Digital records are acceptable if accessible and backed up.
What Myanmar law says
Multiple statutes converge on a 7-year minimum retention for payroll-related records:
- Payment of Wages Law — wage register and payslip copies.
- Factories Act 1951 — attendance / hours register, OT authorisation log.
- Union Tax Law 2025-2026 — PAYE workings, monthly remittance evidence, annual reconciliation.
- Social Security Law 2012 — SSB monthly returns and contribution evidence.
While the Settlement of Labour Disputes Law sets a typical 6-month statute of limitations for employee complaints, IRD and SSB can audit further back. Default to 7 years for everything payroll.
Retention checklist
| Record | Minimum retention | Format |
|---|---|---|
| Wage register | 7 years | Paper or digital |
| Payslip copies | 7 years | Paper or digital |
| Attendance / hours log | 7 years | Time-clock data or sign-in sheet |
| OT authorisation | 7 years | Signed form |
| PIT working papers + IRD remittance receipts | 7 years | Paper / digital |
| SSB monthly returns + payment receipts | 7 years | Paper / digital |
| Final settlement statements | 7 years | Paper / digital |
| Bank-transfer logs | 7 years | Bank export |
Documentation requirements
- Backup process for digital records — at least one off-site copy.
- Indexed filing for paper records.
- Access protocol for inspectors and auditors.
- Disposal log for records aged beyond 7 years.
Edge cases
- Litigation hold — extend retention beyond 7 years if a dispute is pending.
- Closing operations — transfer records to a designated custodian; do not destroy early.
- Paper-to-digital scan — keep both for the first cycle, then digital alone is acceptable if integrity is preserved.
- Cloud storage — acceptable; ensure no data residency rule conflicts.
- Multi-employer outsourced payroll — vendor must maintain or hand over records on request.
- Personal data privacy — destroy records securely after retention.
Employer takeaway
Retain all payroll records — wage register, payslips, attendance, OT, PIT, SSB — for at least 7 years. Digital is acceptable if backed up. Pay monthly wages by the 7th of the following month, file SSB and PIT by the 15th, and keep evidence of every step accessible to inspectors. Late discovery of missing records during inspection is a Payment of Wages Law violation.
Common payroll mistakes
- Destroying records at 5 years to save storage cost.
- Switching payroll vendors without taking the historical archive.
- Keeping only summary registers and discarding individual payslips.
- No off-site backup for digital payslips.
- Failing to extend retention during a pending dispute (see wage protection law).
- Payment of Wages Law — wage register retention
- Union Tax Law 2025-2026 — PAYE record retention
- Social Security Law 2012 — SSB record retention
Related questions
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