What are the penalties for non-compliance with SSB in Myanmar?
Late or missing Social Security Board (SSB) compliance in Myanmar incurs penalty interest on the unpaid contribution under the Social Security Law 2012, recovered by the township SSB office. Non-registration triggers retroactive contributions plus a fine, and false declaration can attract criminal liability. SSB records must be retained ≥ 7 years.
What Myanmar requires: SSB compliance, penalties for breach
The deadline is the 15th of the following month for the monthly contribution + return. Penalties under the Social Security Law 2012 are administered by the township SSB office under MoLES.
Filing | Deadline | Form | Authority
| Violation | Penalty | Source |
|---|---|---|
| Late monthly contribution | Penalty interest on unpaid amount | Social Security Law 2012 |
| Non-registration after crossing 5-employee threshold | Retroactive contributions + fine | Social Security Law 2012 |
| Failure to register a new IP within 30 days | Administrative fine + retroactive contributions | Social Security Law 2012 |
| Failure to deregister a leaver within 30 days | Continued contribution liability + fine | Social Security Law 2012 |
| False declaration on contribution form | Criminal liability + recovery + fine | Social Security Law 2012 |
| Refusal to allow SSB inspection | Per-day fine + escalation | Social Security Law 2012 |
Process — how penalties are assessed
- Township SSB office issues a notice of shortfall / late payment.
- Employer responds with computation and pays the principal + interest at the SSB-designated bank.
- Office computes penalty interest from the 15th to the payment date.
- Disputes appeal to the regional SSB office, then MoLES.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| Monthly contribution returns + receipts | 7 years | Social Security Law 2012 |
| IP registration / deregistration forms | 7 years post-exit | Social Security Law 2012 |
| SSB correspondence + penalty notices | 7 years | Audit / appeal evidence |
Employer takeaway
SSB non-compliance attracts penalty interest, retroactive contributions, fines, and (in serious cases) criminal liability under the Social Security Law 2012. Pay monthly contributions by the 15th; register IPs within 30 days; deregister leavers within 30 days; never falsify the contribution form. Retain SSB records 7 years.
Penalties for non-compliance — drilldown
- Late contribution: penalty interest from the 15th to payment date.
- Non-registration: retroactive contributions back to the 5-employee crossing date + fine.
- Failure to deregister: continued contribution liability for the period of non-deregistration.
- False declaration: criminal liability for officers signing returns.
- Refusing inspection: per-day fine and escalation.
Common SSB compliance mistakes
- Missing the 15th-of-month rule because monthly payroll closes after the 10th.
- Computing on full wage instead of the MMK 300,000 cap (over- or under-contribution).
- Forgetting to deregister leavers within 30 days, leading to phantom liability.
- Paying SSB into the wrong township office (wasted reconciliation).
- See SSB monthly deadline and SSB forms.
- Social Security Law 2012 — penalties and recovery
- SSB Notification 1/2014 (or current equivalent)
- MoLES enforcement guidelines
Related questions
Stop calculating PIT manually.
QHRM's payroll engine applies the latest Union Tax Law brackets, basic relief, and dependant allowances automatically.