What Myanmar requires: deregistering a closed business from SSB
The deadline is at the time of business closure, before DICA strike-off / dissolution. SSB will not deregister with arrears outstanding — pay all contributions, then proceed.
Filing | Deadline | Form | Authority
| Step | Deadline | Form | Authority |
|---|---|---|---|
| Last monthly contribution + final IP-roster contribution | 15th of month following last operating month | Monthly contribution form | Township SSB office |
| Deregister each remaining IP | Within 30 days of last working day | IP deregistration form | Township SSB office |
| Employer deregistration | At closure (post arrears clearance) | Employer deregistration form | Township SSB office |
| Settlement of any pending audit / penalty | Per SSB notice | Payment + correspondence | Township SSB office |
| SSB clearance certificate | Issued by SSB | Clearance letter | Township SSB office |
Process — how to deregister an employer
- Pay all outstanding monthly contributions (current + arrears).
- Issue final settlements to remaining employees and complete IP deregistrations.
- Reconcile the IP register against the wage register — confirm no phantom IPs.
- Prepare the employer-deregistration form citing the closure date and reason.
- Attach DICA strike-off / dissolution evidence (where applicable), final accounts, and proof of arrears clearance.
- Submit at the township SSB office.
- Obtain the SSB clearance certificate; store with the company's wind-down file.
- Retain SSB records 7 years post-closure.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| Employer-deregistration form + SSB clearance | 7 years post-closure | Social Security Law 2012 |
| IP deregistration forms (final batch) | 7 years post-exit | Social Security Law 2012 |
| Final settlement statements (all employees) | 7 years post-exit | ESDL 2013 / Payment of Wages Law |
| DICA strike-off / dissolution evidence | Life of company + 7 years | Companies Law 2017 |
| Last 12 months of payroll + SSB returns | 7 years | Social Security Law / Payment of Wages |
Employer takeaway
Deregister a closed business from SSB before DICA strike-off / dissolution. Pay all monthly contribution arrears, deregister every remaining IP within 30 days, file the employer-deregistration form at the township SSB office with DICA closure evidence, and obtain the SSB clearance certificate. Retain wind-down records 7 years post-closure. Skipping this step leaves the SSB file open and complicates director liability.
Penalties for non-compliance
- Strike-off without SSB clearance — director-level liability under Social Security Law 2012.
- Phantom IPs after closure — recovery on audit + late-payment interest.
- DICA dissolution refused if SSB / IRD clearance missing.
Common business-closure SSB mistakes
- Strike-off before SSB deregistration — files left open and director liability accrues.
- Skipping individual IP deregistrations on the assumption "closure deregisters all".
- Missing arrears clearance — SSB will refuse the deregistration filing.
- Discarding records too early — keep 7 years post-closure.
- See individual employee deregistration and DICA's role.
We publish practical, legally-grounded HR guidance for Myanmar employers. Each piece is reviewed by our compliance team against current MLIP and Labor Law requirements.