What Myanmar requires: payroll records retention
The standard retention period for payroll records is at least 7 years under the Income Tax Law, Payment of Wages Law, and Social Security Law 2012. OSH records have a shorter 5-year retention under OSH Law 2019. Both physical and digital records are acceptable provided they are accessible, legible, and complete on inspection.
Filing | Deadline | Form | Authority
| Record type | Retention duration | Source |
|---|---|---|
| Wage register | 7 years | Payment of Wages Law / ESDL 2013 |
| Payslip copies | 7 years | Payment of Wages Law |
| Attendance + OT log | 7 years | Factories Act / S&E Act |
| Leave register | 7 years | Leave & Holidays Act |
| PAYE returns + IRD acknowledgements | 7 years | Income Tax Law |
| Annual PIT reconciliation | 7 years | Income Tax Law |
| SSB monthly returns + receipts | 7 years | Social Security Law 2012 |
| SSB IP / dependant registration forms | 7 years post-exit | Social Security Law 2012 |
| OSH safety committee / training / PPE / accident register | 5 years | OSH Law 2019 |
Process — how to retain records
- Centralise per category (HR, payroll, SSB, OSH).
- Maintain physical copies for legal originals (signed contracts, payslip acknowledgements where physical).
- Maintain digital backups (encrypted, off-site, with versioning).
- Run a retention review annually and purge only after the period elapses.
- Document destruction — log the destruction date and method.
Records — physical vs digital
Digital records are acceptable provided they are accessible, legible, and complete. Best practice: keep both physical originals (for signed contracts and IRD-stamped acknowledgements) and digital backups for resilience. Cloud storage is permissible but governance over access (and where the cloud lives) is important — see overseas cloud storage.
Employer takeaway
Retain Myanmar payroll records — wage register, payslips, PAYE, SSB returns, attendance, leave — for at least 7 years under the Income Tax Law, Payment of Wages Law, and Social Security Law 2012. OSH records require 5 years under OSH Law 2019. Physical or digital is acceptable; keep both for resilience. Destruction before the period ends invites adverse inferences in audit. Document any destruction.
Penalties for non-compliance
- Premature destruction of payroll records — adverse inference + fine under the relevant statute.
- Inability to produce on inspection — fine + remediation order.
- Loss without backup (e.g. fire) — possible mitigation if backup exists; otherwise treated as record-keeping failure.
Common retention mistakes
- Storing records on a single laptop with no backup.
- Discarding personnel files at exit (must keep 7 years post-exit).
- Missing OSH retention because only HR keeps records and Operations has the safety log.
- See HR records retention and HR records audit.
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.