What documents must be ready for a labour audit in Myanmar?
For a Myanmar labour audit, employers must produce ESDL Employment Agreements, the township labour register, wage register + payslips, attendance / OT logs, leave register, SSB monthly returns + receipts, OSH safety committee minutes, accident register, IRD PAYE returns, and Employment Skills Development Fund records (where applicable). Records: 7 years for HR/payroll/SSB/IRD; 5 years for OSH.
What Myanmar requires: documents to produce on inspection / audit
Inspectors typically request the categories below. The deadline is "on demand" — records must be available on the day of inspection. Inspectors include MoLES, township labour office, OSH Department, and SSB.
Filing | Deadline | Form | Authority
| Document | Cadence / source | Form / output | Authority on inspection |
|---|---|---|---|
| Employment Agreement | Within 30 days of joining | Signed contract on file | Township labour office |
| Township labour register | Updated on every event | Register entries | Township labour office |
| Wage register | Every payroll cycle | Wage register | Township labour office |
| Payslips (per cycle) | Every payroll cycle | Itemised payslip per employee | Township labour office |
| Attendance + OT log | Daily | Attendance register + OT log | Factories Act / S&E Act inspection |
| Leave register | Continuous | Leave register | Township labour office |
| SSB monthly returns + receipts | 15th of following month | Monthly contribution form + bank receipt | Township SSB office |
| SSB IP register | Continuous | IP listing | Township SSB office |
| OSH safety committee minutes | Per committee schedule | Minutes, agendas, attendance | OSH Department |
| Risk assessment / PPE / training log | Continuous | RA register, PPE issuance log, training log | OSH Department |
| Accident register + 24-hour report | Updated on incident | Accident register, copy of report | OSH Department + SSB + MoLES |
| PAYE return + IRD acknowledgement | Monthly + annual | PAYE returns, annual reconciliation | IRD |
| Foreign-worker work permits + visas | Per individual | Permit, visa copies | MoLES + Immigration |
Process — how to organise the audit bundle
- Maintain a master index pointing to physical and digital location of each document.
- Group by category: Contracts; Payroll; Attendance / OT; Leave; SSB; OSH; PAYE; Foreign workers.
- Refresh quarterly with a mock audit by HR + finance.
- On inspection day, present documents requested only — do not volunteer unrelated material.
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 | 7 years | Factories Act / S&E Act |
| Leave register | 7 years | Leave & Holidays Act |
| SSB returns + IP records | 7 years | Social Security Law 2012 |
| OSH records | 5 years | OSH Law 2019 |
| PAYE returns + IRD docs | 7 years | Income Tax Law |
Employer takeaway
Have contracts, wage register, payslips, attendance, leave, SSB, OSH, accident register, and PAYE records ready for any Myanmar labour audit. Maintain a master index, store physical + digital copies, and run a quarterly internal mock audit. Penalties under ESDL 2013, Payment of Wages Law, OSH Law 2019, Social Security Law 2012, and Income Tax Law include fines + remediation orders. Retain 7 years (HR/payroll/SSB/IRD); 5 years (OSH).
Penalties for non-compliance
- Missing record — fine + remediation under the relevant statute.
- Inability to produce on the day — adverse inference + escalation.
- Repeat findings — operating-licence consequences for serious OSH issues.
Common audit-document mistakes
- Producing payslips without wage-register cross-reference.
- Missing one month of SSB receipts amongst 11 — appears as non-compliance.
- OSH records held only by Operations and not surfaced to HR.
- No personnel file for short-term staff — ESDL still requires.
- See how to prepare for inspection and HR records audit requirements.
- ESDL 2013 — labour register
- Payment of Wages Law — wage register
- OSH Law 2019 — workplace records
Related questions
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