Employee Handbook


1. Basic Ethics

The employee shall comply with the following basic ethics.

a. Perform duties and responsibilities with due diligence, integrity, honest and ethical manner

b. Comply with all applicable laws, rules and regulations

c. Give priority to act in the company’s best interests and fulfill your fiduciary obligations to the company

d. Employee shall carry out the assigned duties strictly and carefully

e. Keep trying continuously to improve skill and ability

f. Carry out assigned duties given by immediate superior in timely manner

g. Don't waste company resources

h. Avoid immoral and ignobly in the work place

i. Employees shall not fail to discharge their duties within scheduled working hours without any reason

j. Avoid creating disunity and dispute amongst staffs

k. Employees shall not fail to discharge their duties within scheduled working hours without any reason

l. Employee shall prevent the confidential information and documentations of company, knowing the job security.

m. Employees are not allowed to do anything for their own interest by misusing power and mandate

n. Always act in a manner to enhance and maintain the reputation of the Company

o. Do not involve in illegal act or committing offences against to the existing law

2. Rules and Regulations for Disciplinary Actions

a. Arriving office late without any sound reason

b. Disrespecting superior officers verbally or by gesture

c. Serving duties without due diligence and care

d. Wasting office time and leaving office during working hours

e. Embarrassing or degrading other office staff with or without intention

f. Sleeping at workplace

g. Not allowed to invite or meet any guest during working hour

h. Smoking and chewing betel squad in workplace

i. Don't stay near and behind at running machine

j. Don't running and playing around the work place

k. Leaving office early before the end of office hours

l. Staffs from marketing department shall cooperate with auditors from Legal Department and Account Department when invited to audit, and anyone who fails to do so shall be taken action

3. Attendance

a. The employee is expected to report to work regularly and on time.

b. In those instances when you cannot avoid being late for work or are unable to work as scheduled, the employee must notify your departmental head within the first hour of the workday, barring extenuating circumstances that make such notification impossible or extremely difficult.

c. Poor attendance and/or excessive tardiness may lead to disciplinary action, up to and including termination of employment.

4. Working Hours

a. Working hours for office staff

- From Monday to Friday: 9 am to 5pm - Saturday: 9 am to 12 Noon

b. Working hours for factory staffs

- From Monday to Friday: 8 am to 5 pm, Lunchtime: 12 Noon - 1 pm - Saturday: 8:00 am to 12 Noon

c. The regular working hours, which are specified for an employee, shall not exceed forty four hours per week and eight hours per day.

d. Employees are allowed to take one hour break or the time for lunch on the normal work days. The employees must not work five hours continuously. The working hours and break time (rest) must not exceed 10 hours.

e. Regarding the company with the nature of business, which requires continuous working, the working hours shall not exceed continuously forty-eight hours per week.


(1) In case of specifying the particular working hours according to work which by its nature or condition, may be specified by the agreement between company and employee.

(2) In case of changing the working hour by its nature or condition, shall notify in advance to the relevant township/ district Factories and the General Labor Laws Inspection Department.

5. Holidays

Holidays are gazette holidays, Sundays and the hours after 1pm on Saturdays. If an employee is assigned to work on the holidays, one day of off day within three days before and after the assigned must be allowed.

6. Travel & Business Expenses

The company shall provide the following matters for travelling to the local and abroad with the duty. The following travel allowances are entitled if an employee is sent on a domestic trip assignment.

(a) Travelling Expense

- Actual airfare if the place the employee has been assigned is accessible only by plane. - Actual cost of the most reasonable mode of travel if the township of assignment can be reached by train, bus, and boat

(b) Uniform Expense (Only for Travelling abroad)

(c) Accommodation Expense

(d) Meal Allowance

(e) Fuel Allowance for company own car

7. Social Security Board

Social security fee paid by both of an employer and a worker is as follows. The rate of burden is determined depending upon the amount of the monthly wage of the worker.

a. The employees are entitled to security benefits according to law. The monthly fees for social security will be deducted by the employer (the company HR department) from the salary of each employee every month and pay them at the Social Security Department (the government).

b. The employees are entitled to get medical treatment at Social Security Clinic if he or she is sick or injured. The employee (worker) must inform operational manager about taking medical leave. Getting medical treatment is according to social security law prescribed by the government. It is the operational manager's decision to recognize medical certificates issued by private medical doctors.

8. Income Tax

Income tax must be paid if the annual total salary is more than K20 lakhs after basic allowance, allowance for spouse, allowance for sons and daughters, premium fees for life insurance, fees for social security funds have been deducted and the income tax will be calculated according to the Income Tax Law enacted on 1-4-2014.

9. Worker Compensation for Work-related Injury

Worker compensation is a legal remedy that covers medical expenses and wage loss for employees who have been injured in the course and scope of their employment. The employee must report any work-related injury or illness to the supervisor immediately reports his/her injury directly to the Company HR. All employee work injuries/illnesses should be reported within 24 hours from the time a claim/incident occurs. If an employee is medically unable to report his/her claim, their supervisor should call the emergency contact number to report on their behalf. The company will provide for the costs of medical treatment for injuries and accidents caused while on duty. For employees who have been injured, the company will pay the benefits gained by SSB insurance and group life insurance.

10. Overtime Allowance

a. When the company makes an employee work exceeding working hours stipulated by the laws, the company shall pay double the basic hourly payment rate as allowance for overtimes.

b. The overtime pay shall be calculated and paid according to the specifications of the relevant law.

c. In case of overtime on Gazette holidays, wage shall pay double the basic salary rate.

Calculation method for wage payment rate mentioned is provided by the Ministry of Labor as the figure 1 below. Figure 1: Calculation method of overtime allowance for monthly salaried employees Monthly basic wage * 12 months *2 = Overtime allowance per hour 52 weeks * 44 hours (working hours per week)

11. Types of Leave

The following types of leaves are allowed for the employee so that he or she could be convenient for social affairs. But, staff shall exactly follow terms and conditions related with taking leave not to have any negative effect on office duties.

a. Earned Leave

An employee who has served in the company for a year continuously from the day receiving employment contract (probation) is eligible for 10 days of earned leave a year.

* The employee is entitled to 10 days of earned leave with full salary (pay).

* If the employee is ill while on earned leave, the company will not change that type of leave to medical leave.

* Employee can take earned leave and medical leave consecutively together.

* Earned leave is entitled within a year and cannot be saved or carried over for the next year.

* Employees are not allowed to take earned leave as a right.

* The employee can submit leave application form to departmental head and/or HR department in person or via email at least one day ahead for short term leaves ( 1- 3 days)and one week ahead for long term leaves (above 3 days).

b. Casual Leave

Any employee is entitled to take 6 days of casual leave with full salary (pay) since probation.

* Casual leave is allowed to be used only in emergency matters.

* Not more than 3 days of casual leave can be taken at a time per month.

* Casual leave can't be combined with other types of leave.

* The employee can inform about the leave in writing or by phone for emergency case and it can cover only when the staff shows evidence.

* If the employee does not take casual leave in the year, the leaves cannot be added in the following year.

* If it is necessary to take leave in emergency, the employee shall inform the department head concerned in two hours after leaving office so as to transfer the duty to someone else.

c. Medical Leave

An employee who has completed six months of service in the company, he or she can apply for medical leave presenting medical certificate.

* Employees are entitled to take 30 days of medical leave in a year with full salary (pay).

* But for employees with less than six months service, medical leave can be taken without salary.

* If it is necessary to take medical leave, the employee shall submit leave application with attached official medical certificate issued by a relevant medical doctor.

* Under an emergency situation which requires hospitalization, it can cover medical leave only if the employee can present medical certificate on the day when the employee resumes duties.

* If it is necessary, the employee can take medical leave together with earned leave under the approval of the departmental head and head of HR.

* If it is necessary to take medical leave more than 30 days for the situation of severely bad health condition, the employee is allowed to add earned leave, or if there is no more earned leave, without pay leave will be allowed.

* If an employee needs to take medical leave for more than 100 days, it is necessary to apply to the departmental head and head of HR with solid reason. Head of HRwill present to management team to allow medical leave in excess of 100 days.

* If an employee takes medical leave for more than 100 days without permission, the company will suspend employment contract and the day on which the employee resumes duties will be deemed as the first day of the employment contract.

d. Maternity/Paternity Leave

(i) Permanent female employee can take 98 days of maternity leave according to amendment law for 1951 Leave and Holiday enacted on July 19, 2014. According to the law, female employee is entitled to take maternity leave with payment for six weeks (42days) before the childbirth and eight weeks (56 days) after the childbirth. The maternity leave can take along with medical leave.

* Maternity leave can be taken with full salary (pay).

* If it is necessary, maternity leave can be taken along with earned leave with the approval of head of department.

* After childbirth, birth certificate must be presented to HR department.

* Gazette holidays and off-days during the maternity leave cannot be replaced later.

(ii) Permanent male employee who has been engaged himself at his own expense in benefit from social security board (SSB)is entitled to take 15 days of paternity leave to take care of wife and infant. Incomplete Miscarriage For miscarriage occurred in less than 24 weeks of pregnancy can be allowed maternity leave for the numbers of days the doctor recommended. But, it must not be more than four weeks. Note: To prevent against cases of claiming maternity leave soon after joining the office

* Not to hire pregnant women for the work place that needs physical labour and to consider hiring the women employees six weeks after delivery of birth.

* The pregnant women with her due date four months away, can be hired for the workplaces that do not need to use physical labour. But the company should hire her only after six weeks after her childbirth.

* The new women employee is required to make a written pledge that she joins the company after six weeks of delivery.

The new women employee is not entitled to take maternity leave due to her false statement in written pledge and only leave without pay shall be taken.

e. Marriage Leave

Permanent employee is entitled to take marriage leave 7 days for the first time on his or her special occasion. Employee shall attach the sound evidence of marriage in his or her leave application.

f. Compassionate Leave

It is a kind of leave the company allows the employees with sympathy if a staff’s family member (parents, spouse, children and siblings) pass away. If parent, spouse, or children of a permanent employee dies, 7 days of compassionate leave is allowed. But, he or she lost a sibling; the company allows 3 days of compassionate leave. The employee needs to attach relevant evidence in leave application. That leave can’t be combined with earned leave.

g. Leave without Pay

Leave without pay is a kind of leave the company has allowed its employee taking leave if the paid leaves are run out. An employee is entitled to take maximum 30 days of leave without pay within a year in addition to casual leave and other leaves. Especially, the leave can be taken under the approval of departmental head. The decision to grant the leave depends on the workload. If an employee wants to take leave without pay for more than a month, he or she shall inform departmental head and HR one month in advance. The leave can be taken only when the employee gets the approval from departmental head. In taking such kind of leave, the period in excess of 30 days are not calculated in the duration of service of the employee. Any employee is not allowed to take more than 30 days of leave without pay as a right.

h. Leave for exam

(a) Employees are entitled to take leave for their exam and the company will not grant separate leave for it. If there is not enough leave, the staff can take leave without pay. (b) Employee shall take long term leave for exam even if it does not effect on work. Exam leaves are set as follows; (b-i) Sitting for examination for Distance Education

Those who have been registered for Bachelor of Arts degree course, they are allowed to take leave for 10 days before the examination until the completion of the examination. Those who have been registered for Bachelor of Science degree course, they are allowed to attend class on Saturday and entitled to take leave starting from a day before the examination until the completion of the examination. (b-ii) Sitting for examination of the training sent by the company at company cost

a) The examination days of the training sent by the company will be deemed as on-duty days.

If the employees want to take leave for preparation prior to exam date, the employee can take leave granted to them. If the leave is not adequate, they can take leave without pay.

i. Absent

If an employee does not come to work without applying leave or an employee fails to resume his or her duty even though the leave period is ended without solid reason, it shall be deemed as absent from work and the following action shall be observed;

a. If an employee did three consecutive days of absent or three times of absent, the employment contract shall be ceased automatically.

b. The continued absence after the entitled leave period shall be deemed as absent. Salary won’t be paid for absent days.

12. Computer Access and Use

Employees shall follow terms and conditions over computers mentioned below:

(a) Employees are allowed to observe computer programs and company’s data in it only with the permission of the company management.

(b) Employees are not allowed to transfer data and information related with the company by CD, DVD, memory stick and other things without permission from the company.

(c) Employees are not allowed to copy or download data of other departments without permission. All employees are responsible for safe and secure maintenance of company data in relation to respective job function.

(d) According to the company’s IT policy, all employees must not be used by personal Gmail account. All employees must use only the company domain account for correspondence of company business matter. Using personal Gmail for office correspondence is a major offence.

(e) The resigning employee needs to give back the company's computer and IT related software, documents, email accounts, and password to the supervisor manager on the last day of his or her day at the company.

(f) Computer software and other intellectual property protected by copyright may not be copied from, into, or by Company computing facilities, except as permitted by law, or by

(g) The unauthorized downloading or transferring of copyrighted materials, including movies, video games, software, music, and using social media for personal interest is not permitted and may subject an offender to company disciplinary action.

13. Access to Employee Personnel Files

Staff salaries, personnel data, and all aspects of Company affairs are confidential and have not been released as public information. HR department will review and update employee personal data once a year. If the head of concerned department and employee wishes to review or update the staff personal data, he/she may also request and inform HR department.

14. Breaking Rules Leading to Contract termination

If a staff member is found guilty of breaking or abetting the acts mentioned below, the company can terminate his or her employment contract.

a. Committing theft or misusing company owned properties

b. Committing to staff any harm, molest and quarrel.

c. Do not follow the announcement of explosive place

d. Across the prohibit place without permission.

e. Doing divisively, factional and don't cooperate within staff

f. Doing to stop the working process by aim

g. Doing coercion, disservice and disobey to supervisor

h. Committing bet by money at work

i. Doing crowd and making meeting without permission

j. Committing to illegitimately activism

k. Drink alcohol during office hour and do not come to office drank alcohol

l. Break and not follow the rule of safety and security

m. Don't do accusatory to someone who is involvement with work

n. Applicant make mention wrong data or cheating bio data or not honestly

o. Sharing secret data & news of company to strange person

p. Destroy and carless keep the very important data of company

q. Taking and keeping the things of company or colleague without permission

r. Smoking & Lighter taking to prohibit area.

s. Bully & blame to each of the staff

t. Signing to on behalf of someone at attendant and making forgery voucher

u. Taking illegal things to office and company owned facilities

v. Taking arms to the office

w. Committing a major crime against to morale

x. Accepting or abetting or involving in bribery

y. Unauthorized copying or distributing or leaking the company's confidential facts, records, financial data and commercial contracts without any permission

z. Fail to appear at office for three consecutive days without taking leave without informing and/or having approval of supervisor.

aa. Get imprisoned by any criminal offences

15. Severance Pay for Termination of Employment

(a) The company can provide reasonable amount of payment for the employees who resign for own personal reason in consideration of the efforts the employees have contributed to the company.

(b) The company has no responsibility to provide any payment to the employees who were removed due to the breaking of company regulations 

(c) The employees are entitled to the following benefits if the company issues an order of termination due to certain business situations of the company. 

  • i) An Employee who has worked for an uninterrupted period of more than 6 months but less than 1 year shall receive severance pay of no less than the late rate of wages for 0.5 month. 
  • ii) An Employee who has worked for an uninterrupted period of more than 1 year but less than 2 years shall receive severance pay of no less than the late rate of wages for 1 month. 
  • iii) An Employee who has worked for an uninterrupted period of more than 2 years but less than 3 years shall receive severance pay of no less than the late rate of wages for 1.5 month. 
  • (iv) Am Employee who has worked for an uninterrupted period of more than 3 years but less than 4 years shall receive severance pay of no less than the late rate of wages for 3 month. 
  • v) An Employee who has worked for an uninterrupted period of more than 4 years but less than 6 years shall receive shall receive severance pay of no less than the late rate of wages for 4 months. 
  • vi) An Employee who has worked for an uninterrupted period of more than 6 years but less than 8 years shall receive severance pay of no less than the late rate of wages for 5 months. 
  • vii) An Employee who has worked for and uninterrupted period of more than 8 years but less than 10 years shall receive severance pay of no less than the late rate of wages for 6 months. 
  • viii) An Employee who has worked for an uninterrupted period of more than 10 years but less than 20 years shall receive severance pay of no less than the late rate of wages for 8 months. 
  • ix) An employee who has worked for an uninterrupted period of more than 20 years but less than 25 years shall receive severance pay of no less than the late rate of wages for 10 months. 
  • x) An employee who has worked for an uninterrupted period of more than 25 years and upwards shall receive severance pay of no less than the late rate of wages for 13 months.

16. Employee Social welfare Assistance for the family of employees means the employees having families (living together) like

  • Man employee himself and wife, sons and daughters
  • Woman employee herself, her husband, sons and daughters

For unmarried employees, the employee and his or her two parents are entitled under this policy (adopters and guardians are not entitled). The company's financial assistance for the employees shall be used as social assistance (for marriage and death). Whatever the assistance may be, it must be used according to the company's policy. Any variations or discrepancies from these policies shall be decided by the management. (The decisions shall be effective from this meeting and the previous cases shall not be relevant). Permanent employees are entitled to company's social welfare assistance.

(a) Assistance for wedding ceremony

-The ceremony must be the wedding of an employee -The assistance is given for the first time wedding of an employee -The wedding of sons and daughters of an employee is not relevant -The assistance is categorized as follows: Manager level - K500,000 Assistant manager level -K300,000 Supervisor level -K200,000 Ordinary staff -K100,000

(b) Compensation on death of an employee

The company will provide compensation as mentioned below if an employee (staff) and/or family member dies;

* Employee - K500, 000

* A family member of an employee - K300, 000

(1) Appointment letter or employment contract certifying that the dead person is an employee

(2) Death certificates (photo copy) shall be presented to the company in order for the company to give compensation

(c) Assistance for a new born baby

The company will provide assistance for the employee for the birth of baby. The assistance for the employee who gets a new baby is set as K100,000 for those whose salary is lower than K200,000.

(d) Assistance for the family of employee affected by natural disaster

The natural disaster must affect many other people. The crisis must affect the livelihood of the family of the employee living together. The amount of assistance will be based on the damages caused by the natural disaster.

(e) Assistance for the health of employee family

The company will consider the medical assistance for employee and family members for hospitalization and getting medical treatment depending on the severity, condition and type of diseases.

(f) Assistance for education of sons and daughters of employee

The educational assistance is entitled for the sons and daughters of employees whose salary is K200,000 and lower. Basic educational assistance is prescribed as follows. Primary Grade (1) to (5) - 20,000 Kyats Secondary Grade (6) to (9) - 30,000 Kyats High SchoolGrade (10) to (11) - 40,000 Kyats Requirements for Educational Assistance

  • employees whose salary is K200,000 and lower
  • Only permanent employees are entitled to the assistance
  • Only one employee can get the assistance (If father getsthe assistance, mother cannot get)
  • All students of a family can get the assistance
  • The assistance is not entitled to those who fail the exam in previous year (Not allowed to those who are the same class in previous and current list)
  • Submit the correct list of student. If incorrect list is found, company will suspend the assistance for the next (3) years.

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