缅甸 雇佣指南

Under Burma’s Employment Contract Template, the term of the employment must be stated in detail. However, the contract is no longer limited to a maximum term, with an option to extend. Employers must set out minor and major offenses in an appendix to the employment contract for employees’ information. Generally, the fixed retirement age in Burma is 60.

Part-time employment contracts are permitted and must specify working days, working start and end times as well as working hours per week. Part-time employees must not work more than 32 hours per week. A part-time employee is entitled to the same rights as a full-time employee unless stated otherwise in the Labor Law. This includes collective bargaining agreements (CBAs) if any, internal work rules and annual leave entitlements. The latter will be proportional to the total hours worked in any given year.

Work rules are not required but recommended. Any internal work rules and regulations mentioned in the employment contract will need to be submitted to the Township Labor Office (TLO) for approval.

Either party can terminate the relationship by providing one months’ notice but the employer must have a basis for termination.

The employer, at its discretion, may pay salary in lieu of the notice period.

If an employee is not in compliance with work obligations, the employee must receive one oral and two written warnings of poor performance prior to any termination of employment. They must also be provided with the opportunity to rectify his or her conduct.

The maximum statutory probation period in Myanmar must not exceed three months. An employee can be appointed without a probation period if deemed unnecessary by the employer.

Employees can resign by giving advance written notice of at least seven days. During the probation period, the employer is not required to provide reasons for termination. However, 30 days notice or one month’s salary in lieu must be given.

It is a common business practice (but not statutory) in Myanmar to offer all employees yearly bonuses of one month’s salary during the Thingyan Water Festival (Myanmar New Year) in April.

Employees terminated by notice or with payment in lieu of notice are entitled to a severance payment.

Earned leave can be carried over for up to three years. Casual leave may not be carried over. Paid leave is required to be paid out on termination.

Travel allowance, meal allowance and phone allowance are common but not obligatory in Myanmar. Notably, they are subject to personal income tax (PIT) in all cases.

Many employers grant medical allowances or supplementary medical insurance to their employees, both out of corporate social responsibility and retention purposes.

Employers must pay social insurance at the rate of 3%, of which 2% is to be paid into the Health and Social Care fund and 1% into the Employment Injury Benefit fund. The maximum monthly contribution for the employer is MMK 9,000.

The maximum number of hours per week is 44 to 48 hours, or eight hours per day. This amount will depend on the setting and conditions. Any hours above the set amount will require overtime pay, which is remitted at double the worker’s normal rate.

The law stipulates a minimum break period of 30 minutes during the work day, usually taken at lunch.

Mandatory overtime payments must be paid for every hour or day worked beyond the prescribed limits.

Salaries must be paid at the end of every month for companies with up to 100 employees and within five to 10 days after the end of the month in all other cases. All salary payments must be remitted in kyat or any foreign currency recognized by the Central Bank of Myanmar. Payments can be made either by cash, check or transferred into the employee’s bank account (if the employer and employee both agree). Overseas transfer of salaries must be approved by the Central Bank of Myanmar.

Upon termination, salary is to be paid within two days from the termination date. Upon resignation, salary is to be paid by the end of employment.

Payslips should be made available to employees monthly on a website, a PDF or on paper.

The Leave and Holidays Act (1951) mandates a minimum of one paid rest day per week.

On average, there are 25 public holidays per year. If an employee is required to work on any official public holidays, he or she will be paid double the usual pay rate.

Casual leave: Every employee is entitled to six days of annual paid casual leave. Casual leave may not be carried over to the subsequent year. It must also not be taken for more than three consecutive days at a time except in the case of religious or compulsory social events (e.g. weddings, funerals). Casual leave must not be enjoyed in conjunction with any other type of leave.

Earned leave: The employee is entitled to 10 days of earned leave after 12 continuous months of service. Earned leave may be taken for 10 days consecutively or separately per year of employment, provided the employee has completed 12 consecutive months of service with a minimum of 20 working days per month. Earned leave may be accumulated and carried over for up to three years, as agreed between the employer and the employee.

Sick leave is regulated by the Leave and Holidays Act (1951). Employees contributing to the Social Security Fund might further be entitled to additional leave and other benefits as stipulated in the Social Security Law (2012).

Under the Leave and Holidays Act (1951), employees are entitled to 30 days of paid sick leave per year, if they have completed six months of service. If six months’ service has not been completed, the employee can be granted unpaid sick leave.

Employees covered by the Social Security Law (2012) are also entitled to 30 days of sick leave, if they have completed six months of service. They may also enjoy additional leave in cases of certain work injuries and illnesses. Theoretically, employees covered by the Social Security Law (2012) can receive part of their salary from the Social Security Fund. However, in practice, such sick leave is frequently granted as paid leave.

Under the Leave and Holidays Act (1951), all female employees are entitled to 14 weeks of paid maternity leave. This is taken as six weeks before confinement and eight weeks after confinement. Employees covered by the Social Security Law (2012) are also entitled to 14 weeks of maternity leave. However, employees may further take an additional four weeks in the case of twins or up to six weeks in the case of a miscarriage (except for criminal abortion). Theoretically, employees covered by the Social Security Law (2012) can receive part of their salary from the Social Security Fund. However, in practice, such maternity leave is frequently granted as paid leave.

Male employees covered by the Social Security Law (2012) can enjoy 15 days of paternity leave following confinement of their wife.

It is common practice for employees to provide a notice of three months prior to the birth to the employer.

If the employee has worked for the employer for more than one year and contributed at least six months to social security, she will be entitled to receive 70% of her salary while on maternity leave. This is paid for by social security. The employer does not have to pay the salary (or make the social security contributions) during maternity leave.

Funeral leave: Myanmar’s new employment contract template introduces funeral leave. Employees are entitled to leave in accordance with the law without deduction from their minimum wage in case of death of a parent or family member. If the statutory leave entitlement has been exhausted, unpaid leave can be granted upon mutual agreement between employer and employee.