Can I run payroll without an HR person in Myanmar?

What this looks like in practice

Many Myanmar startups run payroll without a dedicated HR hire for months or years. The legal requirements (ESDL contracts, monthly PAYE under the Union Tax Law 2025-2026, SSB at 5 employees, payslips, leave register) don't require an HR title — they require someone to perform the duties. A founder or finance lead with a cloud HRMS can do it well below 10 employees. Past 15–20 employees, a part-time bookkeeper or office manager owning payroll becomes economically rational.

Step-by-step setup

1. Pick a cloud HRMS with PIT, SSB and payslip generation built-in (MMK 50,000–200,000/month).
2. Issue ESDL appointment letters within 30 days for every hire — use a template, not bespoke.
3. Calendar the monthly cycle — wages by 7th, PIT remit by 15th, SSB return by 15th.
4. Calendar the SSB trigger — register at the township SSB office within 30 days of crossing 5 employees.
5. Outsource the annual PIT reconciliation to a CA (MMK 200,000–500,000 one-off by 30 June).
6. Keep a leave and attendance register — required regardless of HR headcount.
7. Hand off to a part-time bookkeeper by employee 15–20 — about 4–8 hours/week of payroll work.

Tools, templates and costs

• Cloud HRMS starter tier: MMK 50,000–200,000/month for under 15 employees.
• Annual CA fee: MMK 200,000–500,000 for PIT reconciliation; optional but cheap insurance.
• Part-time bookkeeper by employee 15: MMK 200,000–400,000/month for 1–2 days/week.
• Templates: ESDL appointment letter, payslip, leave register, PIT calc sheet, SSB return checklist.

When to hire an HR person

Hire a dedicated HR officer when one or more of: headcount passes 25; turnover starts costing real recruitment time; disputes need a written disciplinary log; the OSH committee at 50 looms; or the founder is spending more than one day a week on people work. Below those triggers, cloud HRMS plus a part-time bookkeeper is genuinely cheaper.

Pitfalls to avoid

• "We'll hire HR later" while payroll runs on Excel past 20 — error rate compounds.
• No ESDL contracts because there's no HR person — they're still required.
• Skipping SSB at 5 — registration is mandatory regardless of HR headcount.
• Founder forgetting the 15th remittance — late-payment interest.
• Annual PIT reconciliation missed by 30 June — IRD penalty.

Related: cheapest way to run payroll, outsourcing payroll, and running payroll for a small business.