Step-by-step calculation
This walk-through assumes a Myanmar tax resident working part-time for a single employer, paid hourly or a part-month wage. Default: single, no dependant allowances, no donations. Brackets are from the Union Tax Law 2025-2026 (Section 5). Part-time status does not change the PIT framework — total annual salary still flows through the 20% relief and the same six bands. Tax year: 1 April – 31 March.
Step 1 — Apply the 20% basic personal relief
Annualise the part-time pay (hourly rate × expected hours per week × 52 weeks, or contracted monthly amount × 12), then apply the 20% basic personal relief. For most part-timers, the relief alone reduces taxable income to zero.
| Projected annual gross (annualised part-time pay) | (figure) |
| Less: 20% basic personal relief | − up to MMK 10,000,000 |
| Less: spouse / child / parent allowances | 0 in default case |
| Annual taxable income | = residual |
Step 2 — Apply the Union Tax Law 2025-2026 brackets
| Annual taxable income | Marginal rate |
|---|---|
| 1L – 20L (MMK 0 – 2,000,000) | 0% |
| 20L – 100L (MMK 2,000,000 – 10,000,000) | 5% |
| 100L – 300L (MMK 10,000,000 – 30,000,000) | 10% |
| 300L – 500L (MMK 30,000,000 – 50,000,000) | 15% |
| 500L – 700L (MMK 50,000,000 – 70,000,000) | 20% |
| 700L & above (MMK 70,000,000+) | 25% |
Worked illustration — part-time worker, MMK 200,000/month × 12 = MMK 2,400,000 annual gross (taxable = MMK 1,920,000 after 20% relief = below the MMK 2M zero-rate band):
| Band | Amount in band (MMK) | Rate | Tax (MMK) |
|---|---|---|---|
| First 2,000,000 | 1,920,000 | 0% | 0 |
| Annual PIT | MMK 0 | ||
Worked illustration 2 — part-time worker MMK 350,000/month × 12 = MMK 4,200,000 annual gross (taxable = MMK 3,360,000):
| Band | Amount in band (MMK) | Rate | Tax (MMK) |
|---|---|---|---|
| First 2,000,000 | 2,000,000 | 0% | 0 |
| 2,000,001 – 3,360,000 | 1,360,000 | 5% | 68,000 |
| Annual PIT | MMK 68,000 | ||
Step 3 — Convert to monthly withholding
- Zero-tax case: MMK 0/month PAYE; still file the monthly return as zero withholding.
- Worked example 2: MMK 68,000 ÷ 12 ≈ MMK 5,667/month PAYE.
- Variable hours: recompute the projection when hours change materially.
What about SSB and the true net salary?
SSB applies to part-time employees engaged for at least the threshold employment relationship; check current Social Security Board guidance. Where applicable, employee 2% on the wage base (capped at MMK 300,000/month) and employer 3%. For low-paid part-timers, SSB is the dominant deduction since PIT is often zero.
| Monthly part-time gross | MMK 350,000 |
| Less: PIT | − MMK 5,667 |
| Less: SSB (employee, 2% on actual wage) | − MMK 6,000 (cap reached) |
| Monthly take-home | ≈ MMK 338,333 |
Employer takeaway
Run part-time staff through the same PAYE and SSB pipeline as full-time staff. Project annual pay, apply the 20% relief, calculate PIT — many part-timers owe zero, but employers must still file the monthly return and the annual reconciliation. Remit PIT (where any) to IRD by the 15th of the following month, file the annual reconciliation by 30 June, and retain hours/timesheets and PAYE calculations for at least 7 years.
Common variations to watch for
- Two part-time employers — each runs its own PAYE; the employee may owe top-up tax on the annual return because both employers separately apply the 20% relief. See second job tax.
- Hourly-paid student / intern — same rules apply.
- Seasonal worker — annualise on actual months worked through 31 March, not a hypothetical 12 months.
- Casual day labour — payroll administration may still apply; document each engagement.
- Part-time + commission — combine totals before applying the 20% relief.
Common PIT mistakes to avoid
- Skipping PAYE registration for low-pay staff — registration is independent of tax due.
- Forgetting SSB — applies to part-time once the registration threshold is met.
- Annualising at 12 months for a 4-month seasonal hire — projection should reflect actual service length.
- Missing the annual reconciliation for zero-tax cases. See filing forms.
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