What is the SSB monthly return deadline in Myanmar?
The Social Security Board (SSB) monthly return and contribution payment is due by the 15th of the following month, filed at the township SSB office. The return covers employee + employer contributions on the wage base capped at MMK 300,000/month per employee. Late payments incur penalty interest under the Social Security Law 2012; records must be kept ≥ 7 years.
What Myanmar requires: the SSB monthly deadline
The deadline is the 15th of the following month, every month. The Social Security Board (SSB) is administered through township SSB offices under the Ministry of Labour, Immigration and Population (MoLES). Monthly contribution returns + payments are mandatory for any employer with 5 or more employees registered with SSB.
Filing | Deadline | Form | Authority
| Filing | Deadline | Form | Authority |
|---|---|---|---|
| Monthly contribution + return | 15th of the following month | Monthly contribution form | Township SSB office |
| New employee registration | Within 30 days of joining | Insured Person registration form | Township SSB office |
| Employee deregistration | Within 30 days of leaving | Deregistration form | Township SSB office |
| Dependant registration | For medical benefit access | Dependant form | Township SSB office |
| Annual SSB summary return | Annually | Annual return | Township SSB office |
Process — how to file with SSB
- Compute the contribution: 2% employee + 3% employer on each employee's wage base, capped at MMK 300,000/month.
- Prepare the monthly contribution form listing each Insured Person (IP) and the contribution amount.
- Pay the consolidated contribution at an SSB-designated bank or directly to the township SSB office.
- Submit the return at the township SSB office.
- Retain the stamped acknowledgement in payroll records.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| Monthly contribution returns | 7 years | Social Security Law audit basis |
| Payment receipts / acknowledgements | 7 years | SSB audit basis |
| IP registration / deregistration forms | 7 years post-exit | SSB audit basis |
| Wage register cross-referenced to SSB | 7 years | Reconciliation |
Employer takeaway
File the SSB monthly contribution return + payment at the township SSB office by the 15th of the following month. Use the MMK 300,000 wage-base cap (2% employee + 3% employer = max MMK 15,000/month per employee). Register new employees within 30 days; deregister leavers within 30 days. Late payment incurs penalty interest under the Social Security Law 2012. Retain SSB records 7 years.
Penalties for non-compliance
- Late monthly contribution: penalty interest per Social Security Law 2012.
- Non-registration: retroactive contributions plus fine.
- False declaration: criminal liability under the Social Security Law.
- Failure to deregister leavers: continued contribution liability + administrative fine.
Common SSB compliance mistakes
- Missing the 15th-of-month rule because monthly payroll closes after the 10th.
- Computing on full wage instead of the MMK 300,000 cap (over-contribution) — see SSB cap rules.
- Forgetting to deregister leavers within 30 days, leading to continued liability.
- Paying SSB into the wrong township office (must match the registered employer location).
- See also forms employers file with SSB and how to deregister.
- Social Security Law 2012 — contribution return deadlines
- SSB Notification 1/2014 (or current equivalent)
- QHRM Myanmar HR compliance calendar
Related questions
Stop calculating PIT manually.
QHRM's payroll engine applies the latest Union Tax Law brackets, basic relief, and dependant allowances automatically.