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.
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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.
For HR teams running SSB cycles
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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.
QC
QHRM Content Team
HR & Compliance Editors · Yangon
We publish practical, legally-grounded HR guidance for Myanmar employers. Each piece is reviewed by our compliance team against current MLIP and Labor Law requirements.