Can an employer deduct salary for absence in Myanmar?

What Myanmar law says

The Payment of Wages Law permits pro-rated deduction for unauthorised absence. Authorised leave categories — annual leave, earned leave, sick leave, casual leave, maternity leave, public holidays — cannot be deducted when properly approved. The standard daily rate is monthly basic ÷ 26 working days.

For partial-day absence (late arrival or early leaving), employers commonly use an hourly rate (basic ÷ 26 ÷ 8) and deduct only the hours missed. Some employers tolerate up to 15 minutes' grace.

Worked example — MMK 500,000/mo basic

Documentation requirements

• Attendance register or time-clock record showing the absence.
• Leave application status (approved / not approved).
• Payslip itemising "leave without pay" or "unauthorised absence" line.
• Record retention: at least 7 years.

Edge cases

• Sick absence without medical certificate — typically treated as unpaid sick leave or LWP, depending on the policy.
• Strike participation — protected if lawful (14-day notice); unauthorised wildcat absence can be deducted.
• Bereavement / personal emergency — usually granted as casual leave; deductible only if unapproved.
• Public holiday falling within absence — public holidays are paid; do not deduct.
• Cumulative late marks — many employers count 3 lates = 1 absence; must be in the policy.
• Long unauthorised absence — can also trigger disciplinary or termination process under ESDL.

Common payroll mistakes

• Deducting authorised leave (annual, sick, maternity) — not allowed.
• Using a 30-day divisor instead of 26 — under-pays the worker.
• Treating "no certificate" sick days as unauthorised without a clear policy.
• Skipping the payslip line for the deduction.
• Using fines instead of pro-rata deduction — fines are not a permitted category (see wage deduction law).