Myanmar Social Security Contributions Guide 2026
Myanmar's social security system is managed by the Social Security Board (SSB). Contributions are set at 2% of monthly salary from both employee and employer, capped at a combined total of MMK 150,000 per month. The SSB scheme provides healthcare, pension, and other social benefits to covered employees. Coverage is mandatory for establishments with 5 or more employees.
Overview — Social Security Board (SSB)
The Social Security Board (SSB) was established under the Social Security Law to administer Myanmar's social security system. The SSB provides comprehensive benefits including healthcare services, cash benefits for sickness and maternity, work injury compensation, disability benefits, survivor benefits, and old-age pensions. The scheme is funded by contributions from employees and employers. The SSB is gradually expanding coverage to more sectors and regions of Myanmar.
SSB Contribution Rates
The current SSB contribution structure is straightforward:
- Employee contribution: 2% of monthly salary
- Employer contribution: 2% of monthly salary
- Total contribution: 4% of monthly salary
- Monthly cap: Combined contributions capped at MMK 150,000 per month
The cap means that the effective contribution rate decreases for employees earning above approximately MMK 3.75 million per month. The contributions are mandatory for all covered employees in the formal sector.
Coverage and Registration
SSB coverage applies to establishments with 5 or more employees. Employers must register with the SSB and make monthly contributions on behalf of their employees. The SSB issues social security cards to covered employees. Self-employed individuals and informal sector workers are generally not covered. The government is working on expanding coverage to more workers over time.
Benefits Provided
The SSB scheme provides the following benefits: medical care and treatment at SSB-contracted hospitals, cash sickness benefits (up to 26 weeks), maternity benefits (up to 14 weeks), work injury benefits, disability pensions, survivor benefits for dependents, and old-age pension upon retirement. The quality and availability of benefits may vary by region.
FAQs
Who needs to register for SSB?
Employers with 5 or more employees must register with the SSB. Smaller establishments may register voluntarily.
What is the SSB monthly contribution cap?
The combined employee and employer contributions are capped at MMK 150,000 per month. This means a maximum of MMK 75,000 each for employee and employer at the cap.
Are SSB contributions tax-deductible?
SSB contributions are made from post-tax salary and are not deductible for income tax purposes. Employer contributions are deductible as a business expense for CIT purposes.
Disclaimer
This guide provides general information about Myanmar social security contributions for the 2026-27 tax year. SSB regulations may change. Always consult with a qualified Myanmar advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.