What Myanmar requires: inspection-ready employer records
Inspectors from MoLES, township labour office, OSH Department, and SSB can request records on reasonable notice or unannounced. Preparation is continuous, not last-minute. The deadline is "always ready".
Filing | Deadline | Form | Authority
| Record category | Deadline / cadence | Form / output | Authority on inspection |
|---|---|---|---|
| ESDL Employment Agreements | Within 30 days of joining | Signed contract on file | Township labour office |
| Wage register + payslips | Every payroll cycle | Wage register, payslip copies | Township labour office |
| Attendance + OT logs | Daily | Attendance register, OT log | Factories Act inspection / S&E Act |
| Leave register | Maintained continuously | Leave register | Township labour office |
| SSB monthly returns + receipts | 15th of following month | Returns, receipts | Township SSB office |
| OSH safety committee minutes | Per committee schedule | Minutes, training log, PPE issuance | OSH Department |
| Accident register | Updated on incident | Accident register + 24-hour reports | OSH Department + SSB + MoLES |
Process — how to prepare
- Designate an HR / compliance lead per location as the inspection point of contact.
- Centralise records: physical files for legacy + digital backups for resilience.
- Audit quarterly: run a mock inspection covering each category above; close gaps within 30 days.
- Train floor managers on what to do during an unannounced visit (greet inspector, escalate to HR lead, do not refuse access).
- Maintain a remediation log of past findings and closures.
- Cross-reference wage register against SSB returns and PAYE returns monthly to catch reconciliation gaps.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| Employment Agreements + personnel files | 7 years post-exit | ESDL 2013 |
| Wage register + payslips | 7 years | Payment of Wages Law |
| Attendance + OT logs | 7 years | Factories Act / S&E Act |
| Leave register | 7 years | Leave & Holidays Act |
| SSB returns + receipts | 7 years | Social Security Law 2012 |
| OSH records | 5 years | OSH Law 2019 |
| PAYE returns + IRD acknowledgements | 7 years | Income Tax Law |
Employer takeaway
Stay continuously inspection-ready: keep ESDL contracts, wage register, payslips, attendance / OT logs, leave register, SSB returns, and OSH records current. Designate an HR lead, run a quarterly internal audit, and document remediation for any past findings. Penalties under ESDL 2013 / OSH Law 2019 / Payment of Wages Law / Social Security Law 2012 include fines and remediation orders. Records: 7 years HR/payroll; 5 years OSH.
Penalties for non-compliance
- Missing required record on inspection — fine + remediation order under the relevant statute.
- Refusing inspector access — escalation to MoLES regional office, possible operating-licence consequences.
- Untimely remediation — repeat-offender penalty escalation under OSH Law 2019.
Common inspection-prep mistakes
- Treating preparation as a one-off pre-visit task instead of continuous discipline.
- Storing all records on a single machine with no backup — fire / theft loss.
- Not designating an HR lead — inspectors are met by reception, who refuses access.
- Ignoring past findings without closure documentation — repeat-offender escalation.
- See documents to have ready and types of inspection.
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.