What Myanmar law says
Yes — Thingyan (Water Festival) is a gazetted paid holiday in Myanmar. It is the most important public holiday on the Myanmar calendar, typically 5 days in mid-April, with exact dates published annually by the President's Office. The 5 days mark the Myanmar New Year transition. Employees receive full ordinary salary for each gazetted Thingyan day under the Leave and Holidays Act, the Factories Act 1951 for factory workers, and the Shops and Establishments Act for office, retail, and hospitality staff.
Many businesses extend Thingyan closure to a full week or more by combining the gazetted holiday days with employee annual leave. For 2026 the Thingyan period typically falls between 13 and 17 April — verify each year's exact dates against the gazette.
Thingyan day-by-day pay treatment
| Day | Status | Pay |
|---|---|---|
| Thingyan Eve / Akyo | Gazetted paid holiday | Full ordinary salary |
| Thingyan New Year's Day / Akya | Gazetted paid holiday | Full ordinary salary |
| Akyat day(s) | Gazetted paid holiday | Full ordinary salary |
| Atat day | Gazetted paid holiday | Full ordinary salary |
| Myanmar New Year's Day | Gazetted paid holiday | Full ordinary salary |
| Working any of the above | Holiday work | 3× basic hourly wage on top of salary |
How Thingyan affects payroll and leave
- Paid days off. Thingyan days are paid in full whether the employee works or not. Do not deduct from annual or casual leave balance.
- Holiday-rate work. Any hours worked during Thingyan attract 3× the basic hourly wage. See holiday work pay rates.
- Extended closure. If the business closes for additional days beyond the gazette, those extra days come from annual leave or are unpaid by mutual agreement.
- Sector exceptions. Hospitals, hotels, restaurants, and emergency services often run on Thingyan; rosters are arranged with explicit holiday-rate pay or compensatory off.
Worked example — Thingyan duty roster
Hotel front-desk employee earns MMK 600,000/month and works 8 hours on each of the 5 gazetted Thingyan days:
- Hourly wage = 600,000 ÷ (26 × 8) = MMK 2,885
- Holiday-rate per day = 8 × 2,885 × 3 = MMK 69,240
- Across 5 Thingyan days = MMK 346,200 in holiday-rate pay
- Plus regular monthly salary (which already covers the paid-holiday days)
Edge cases and exceptions
- Thingyan dates shift annually. Always reload the President's Office gazette in early January to set payroll-calendar dates correctly.
- Day-shift before / after Thingyan. Days adjacent to Thingyan that are not gazetted holidays are regular working days unless additional days are proclaimed.
- Probationary employees. Receive paid Thingyan holidays regardless of probation status.
- Daily-wage workers. Continuously engaged daily-wage workers are paid the daily wage for each gazetted Thingyan day.
- Foreign workers. Same paid-holiday treatment when employed by a Myanmar-registered employer.
- Mid-Thingyan resignation. If an employee's last day falls within the Thingyan period, the gazetted days are paid as part of final settlement.
- Factory vs office. Same gazetted dates and pay treatment under both sub-statutes.
Employer takeaway
Treat the 5 gazetted Thingyan days each year as paid holidays for every employee, regardless of probation or daily-wage status. Reload the exact dates from the President's Office annual gazette in January. Do not deduct from annual or casual leave balance. Pay 3× the basic hourly wage for any hours worked during Thingyan, in addition to normal salary. Maintain payroll records for at least 7 years.
Frequently asked questions
Does this entitlement apply to employees on fixed-term contracts?
Yes. Fixed-term contract employees in Myanmar receive the same statutory leave floor as permanent employees once they meet the relevant service-tenure thresholds. The Leave and Holidays Act, the Factories Act 1951, and the Shops and Establishments Act do not distinguish between fixed-term and indefinite contracts for leave purposes — eligibility is set by months of continuous service. Contract expiry is not termination, so unused annual-leave balance is encashed at the end of the contract using (monthly salary ÷ 30) × unused-days. See the bucket E pages on fixed-term contracts for the contract-side rules.
How does this interact with payroll and SSB?
All paid leave is treated as ordinary salary income for Myanmar payroll purposes. PIT is withheld through PAYE on every payslip that includes leave pay. SSB contributions (2% employee + 3% employer, capped on a wage base of MMK 300,000/month) continue during paid leave because the employee is still earning wages. SSB contributions pause only during unpaid leave. Encashment of accrued annual leave at exit is part of taxable salary for PIT but practitioners differ on SSB treatment of the lump sum — confirm with the township SSB office on filing.
What records does the township labour office expect?
Inspectors typically request the leave register for the past 12 months, medical certificates for sick leave over 3 days, maternity / paternity SSB filings, final settlement worksheets for recent leavers, and the public-holiday gazette for the current year. Records must be retained for at least 7 years under both the Factories Act 1951 and the Shops and Establishments Act. Keeping a clean per-employee leave file with tagged entries makes inspections quick and defensible. Digital records from a payroll system are acceptable provided they can be printed on demand.
Common leave-law mistakes
- Counting Thingyan days against annual leave. Gazetted holidays are paid days off; never deduct from leave balance.
- Not reloading dates each year. Thingyan dates shift slightly each year by gazette.
- Underpaying Thingyan duty work. The rate is 3× basic, not 2×.
- Forgetting daily-wage workers' holiday pay. Continuously engaged daily-wage workers must receive the daily wage for each gazetted Thingyan day.
- Closing for 7 days but only paying 5. Days beyond the gazette must be charged to annual leave or be agreed-unpaid.
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