What are the audit requirements for HR records in Myanmar?
Myanmar HR records must be audit-ready on demand by the Internal Revenue Department (IRD), Social Security Board (SSB), township labour office, and OSH Department. Standard audit requirements include ESDL contracts, wage register, payslips, attendance / OT logs, leave register, SSB returns, OSH records, and PAYE returns. Records: 7 years for HR/payroll/SSB/IRD; 5 years for OSH. Internal audit recommended quarterly.
What Myanmar requires: HR records audit-readiness
The deadline is "on inspection day". Audits are conducted by the Internal Revenue Department (IRD), Social Security Board (SSB), township labour office, and OSH Department. Each focuses on its statutory remit but expects production of supporting HR records.
Filing | Deadline | Form | Authority
| Record category | Audited by | Frequency |
|---|---|---|
| ESDL Employment Agreements | Township labour office | On inspection / dispute |
| Wage register + payslips | Township labour office + IRD | Routine + complaint-driven |
| Attendance + OT logs | Factories / S&E Act inspection | Periodic |
| Leave register | Township labour office | On inspection / dispute |
| PAYE + annual reconciliation | IRD | Routine + tax audit |
| SSB monthly returns + IP register | Township SSB office | Routine + audit |
| OSH safety committee, training, PPE, accident | OSH Department | Periodic + accident-driven |
| Foreign-worker permits | MoLES + Immigration | Periodic |
Process — how to be audit-ready
- Centralise records by category; physical originals + digital backups.
- Run a quarterly internal audit covering each category.
- Reconcile wage register, SSB IP roster, and PAYE schedule monthly.
- Document remediation for any past findings.
- Maintain a master index pointing to the location of every record (room, shelf, drive, system).
- Designate an HR / compliance lead per location.
- Train floor managers on what to do during an unannounced visit.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| ESDL contracts + personnel files | 7 years post-exit | ESDL 2013 |
| Wage register + payslips | 7 years | Payment of Wages Law |
| Attendance / OT | 7 years | Factories Act / S&E Act |
| Leave register | 7 years | Leave & Holidays Act |
| PAYE + annual reconciliation | 7 years | Income Tax Law |
| SSB returns + IP records | 7 years | Social Security Law 2012 |
| OSH records | 5 years | OSH Law 2019 |
| Internal-audit findings + closure | 7 years | Audit defence |
Employer takeaway
Stay audit-ready continuously with ESDL contracts, wage register, payslips, attendance, leave, SSB, OSH, and PAYE records centralised and reconciled monthly. Run a quarterly internal audit to surface gaps before regulators do. Designate an HR lead. Penalties for inability to produce on inspection include fines + remediation orders under the relevant statute. Retain HR/payroll records 7 years; OSH 5 years.
Penalties for non-compliance
- Inability to produce on inspection — fine + remediation under the relevant statute.
- Untimely remediation — repeat-offender escalation under OSH Law 2019.
- Records gaps surfaced in IRD audit — penalty up to 100% of any tax shortfall.
Common HR audit mistakes
- Treating audit-readiness as last-minute prep instead of continuous discipline.
- Storing records on a single laptop with no backup.
- Wage register, SSB roster, and PAYE schedule diverging because they're not reconciled monthly.
- OSH records held only by Operations, not surfaced to HR.
- See how to prepare for inspection and documents to have ready.
- Income Tax Law (as amended) — audit period
- Social Security Law 2012 — audit basis
- OSH Law 2019 — workplace records
Related questions
Stop calculating PIT manually.
QHRM's payroll engine applies the latest Union Tax Law brackets, basic relief, and dependant allowances automatically.