{"id":60390,"date":"2026-09-16T11:52:22","date_gmt":"2026-09-16T11:52:22","guid":{"rendered":"https:\/\/mihcm.com\/?p=60390"},"modified":"2026-09-16T12:13:30","modified_gmt":"2026-09-16T12:13:30","slug":"how-to-run-payroll-in-bangladesh-a-step-by-step-employer-guide","status":"publish","type":"post","link":"https:\/\/mihcm.com\/mm\/resources\/blog\/how-to-run-payroll-in-bangladesh-a-step-by-step-employer-guide\/","title":{"rendered":"How to run payroll in Bangladesh: A step-by-step employer guide"},"content":{"rendered":"
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By Anwar Parves\u00a0<\/strong><\/p>

Payroll in Bangladesh has changed more in the past 12 months than in the preceding decade. The Bangladesh Labour (Amendment) Ordinance 2025 and the Bangladesh Labour (Amendment) Act 2026 together introduced roughly 90 changes to the Bangladesh Labour Act 2006. The Finance Act 2026, gazetted on 30 June 2026, reset the individual income tax structure from 1 July 2026. Between them, they touched almost every line of a Bangladeshi payslip.<\/p>

Most employers understand the rules. What breaks is the sequence \u2014 the order in which registrations, classifications, calculations, deposits and filings have to happen, and the dependencies between them. Miss one, and the error compounds quietly across twelve months of payroll runs.<\/p>

This guide sets out that sequence. Eleven steps, from registration to record-keeping, with the statutory anchor for each.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Before you start<\/strong>

This article is written for general information and does not constitute legal or tax advice. Section numbering, figures and thresholds should be verified against the gazetted text and current National Board of Revenue circulars before you configure payroll. Several provisions of the 2026 amendment still await subsidiary regulation, and published commentary on them is uneven.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Bangladesh payroll: the key figures<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For readers who need the numbers immediately, the position as at September 2026:<\/p>

Item<\/strong><\/p><\/td>

Position<\/strong><\/p><\/td><\/tr><\/thead>

Governing laws<\/p><\/td>

Bangladesh Labour Act 2006, as amended in 2025 and 2026; Bangladesh Labour Rules 2015, as amended February 2026; Income Tax Act 2023; Finance Act 2026<\/p><\/td><\/tr>

Pay frequency<\/p><\/td>

Maximum wage period of one month<\/p><\/td><\/tr>

Wage payment deadline<\/p><\/td>

Seventh working day after the last day of the wage period<\/p><\/td><\/tr>

Final settlement deadline<\/p><\/td>

Thirtieth working day from the date of termination<\/p><\/td><\/tr>

Income tax-free threshold<\/p><\/td>

Tk 400,000 for general taxpayers, assessment years 2026\u201327 and 2027\u201328<\/p><\/td><\/tr>

Income tax rates<\/p><\/td>

Six bands from nil to 30%; the 5% entry band has been removed<\/p><\/td><\/tr>

Salary tax withholding<\/p><\/td>

Monthly, using the average rate method<\/p><\/td><\/tr>

Withholding return<\/p><\/td>

Quarterly; separate from the deposit obligation<\/p><\/td><\/tr>

Ordinary working hours<\/p><\/td>

Eight per day, 48 per week<\/p><\/td><\/tr>

Overtime rate<\/p><\/td>

Twice the ordinary rate<\/p><\/td><\/tr>

Maternity benefit<\/p><\/td>

120 days, split 60 days pre-delivery and 60 days post-delivery<\/p><\/td><\/tr>

Festival holidays<\/p><\/td>

13 days<\/p><\/td><\/tr>

Minimum wage<\/p><\/td>

Sector-specific, set by the Minimum Wage Board; no national rate. Ready-made garment entry grade is Tk 12,500 from 1 December 2023<\/p><\/td><\/tr>

Profit participation<\/p><\/td>

5% of net profit in an 80:10:10 ratio, within nine months of year end, for qualifying companies<\/p><\/td><\/tr><\/tbody><\/table>

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Step 1: Put your registrations and identifiers in place<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Payroll cannot be run compliantly by an entity that is not properly registered. Before the first salary run, confirm all of the following are current:<\/p>

  • Company registration<\/strong> with the Registrar of Joint Stock Companies and Firms (RJSC).<\/li>
  • Trade licence<\/strong> from the relevant city corporation or municipality, renewed annually.<\/li>
  • Electronic Taxpayer Identification Number (e-TIN)<\/strong> for the entity. This is what makes you a withholding agent \u2014 every salary payment you make carries a deduction obligation attached to it.<\/li>
  • Business Identification Number (BIN)<\/strong> for VAT. The Finance Act 2026 widened mandatory BIN linkage considerably: bank and non-bank financial institution accounts, loans, trade licence renewal, mobile financial service merchant accounts, trade association membership, utility connections and vehicle registration now all require it.<\/li>
  • Establishment registration<\/strong> with the Department of Inspection for Factories and Establishments (DIFE) under the Bangladesh Labour Act.<\/li>
  • Employee e-TINs.<\/strong> Collect these at onboarding, not at year end. Without a verified TIN you cannot issue a compliant salary certificate, and the employee cannot claim credit for tax you have already deducted on their behalf.<\/li><\/ul>

    Watch item<\/strong><\/p>

    The 2026 amendment lowered several registration and coverage thresholds. Confirm the establishment registration threshold that applies to your headcount against the gazetted text \u2014 published summaries of this point contradict one another.<\/p><\/td><\/tr><\/tbody><\/table>

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    Step 2: Classify the workforce before you configure anything<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    This is the step most often skipped, and it determines almost everything downstream.<\/p>

    The amended definition of \u201cworker\u201d under Section 2(65) focuses on the nature of the work performed rather than job title. Persons performing skilled, unskilled, manual, technical, promotional or clerical work may qualify as workers regardless of designation, while persons genuinely exercising managerial, administrative or supervisory functions fall outside the definition.<\/p>

    Worker status drives leave entitlement, end-of-service compensation, overtime eligibility and trade union rights. Classify on actual duties and responsibilities, not on whether someone is called an \u201cofficer\u201d, an \u201cexecutive\u201d or a \u201cmanager\u201d. Organisations with large populations of nominally senior titles carry the most exposure here.<\/p>

    In a payroll system, worker status should be a field that drives entitlement logic automatically \u2014 not a judgement remade case by case at settlement time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Step 3: Build the salary structure around basic wage<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    In Bangladesh, basic wage is not one component among several. It is the multiplier that the rest of payroll keys off.<\/p>

    Overtime, festival bonus, provident fund contributions, gratuity and most end-of-service calculations are all computed on basic \u2014 or on last drawn basic \u2014 rather than on gross. A structure that loads pay into allowances to suppress basic will understate every one of those liabilities, and the shortfall accumulates year on year.<\/p>

    Minimum wage<\/strong><\/p>

    Bangladesh has no single national minimum wage<\/strong>. Rates are set sector by sector by the Minimum Wage Board under the Ministry of Labour and Employment. Check the gazette for your sector; do not assume a figure from another industry applies.<\/p>

    The ready-made garment structure is the most widely referenced. It took effect on 1 December 2023 and set the entry-level monthly minimum at Tk 12,500, a 56% increase on the Tk 8,000 fixed in 2018. Its component breakdown:<\/p>

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    Amount (Tk)<\/strong><\/p><\/td><\/tr><\/thead>

    Basic wage<\/p><\/td>

    6,700<\/p><\/td><\/tr>

    House rent allowance<\/p><\/td>

    3,350<\/p><\/td><\/tr>

    Medical allowance<\/p><\/td>

    750<\/p><\/td><\/tr>

    Transport allowance<\/p><\/td>

    450<\/p><\/td><\/tr>

    Food allowance<\/p><\/td>

    1,250<\/p><\/td><\/tr>

    Total (entry grade)<\/strong><\/p><\/td>

    12,500<\/strong><\/p><\/td><\/tr><\/tbody><\/table>

    \u00a0<\/p>

    The 5% increment trap<\/strong>The RMG gazette provides for an annual increment of 5% after one year of service. That increment applies to basic wage, not gross<\/strong>. Applying it to gross overstates cost; applying it to the wrong base in a manual run produces cumulative underpayment across successive years \u2014 one of the most common findings in Bangladesh wage audits.<\/p><\/td><\/tr><\/tbody><\/table>

    Note also that the 2026 amendment shortened the wage revision cycle from five years to three. As of August 2026, trade unions and labour alliances had publicly urged the Government to reconstitute the Minimum Wage Board for the garment sector. Treat the current figure as a live number, not a settled one.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Step 4: Fix the wage period and the payment deadline<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    The maximum wage period under the Labour Act is one month. Section 123(1) requires wages to be paid before the expiry of the seventh working day<\/strong> following the last day of the wage period.<\/p>

    Where employment ends \u2014 by retirement, retrenchment, discharge, removal, dismissal or otherwise \u2014 Section 123(2) requires all wages payable to be settled before the expiry of the thirtieth working day<\/strong> from the date of termination. Older commentary still circulates the pre-2013 \u201cseventh working day\u201d wording for final settlement; the thirtieth-working-day period is the one currently in force.<\/p>

    Wages must be paid on a working day. Payment may be made in legal tender, by cheque, or by electronic transfer to the worker\u2019s bank account or another digital medium where the worker so requests. Deductions from wages are permitted only where authorised by the Act.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Step 5: Capture time, overtime and leave accurately<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Ordinary working hours are eight per day and 48 per week. The day may extend to ten hours and the week to 60 hours, with overtime paid at twice the ordinary rate<\/strong>.<\/p>

    Three leave and holiday entitlements changed in 2026 and need to be reconfigured in the system rather than only in the policy document:<\/p>

    • Maternity benefit<\/strong> under Section 46 rose from 112 days to 120 days, structured as 60 days pre-delivery and 60 days post-delivery.<\/li>
    • Festival holidays<\/strong> under Section 118(1) increased from 11 days to 13 days.<\/li>
    • Lay-off eligibility<\/strong> under Section 16 fell from one year of continuous service to three months.<\/li><\/ul>

      Casual leave of ten days on full wages in a calendar year is non-accumulating and cannot be carried forward.<\/p>

      Verify before configuring<\/strong><\/p>

      The annual leave accrual rate for factory workers is disputed in published commentary \u2014 some sources report a move from one day per 18 days worked to one day per 14, others do not. Confirm the current rate for your establishment type against the gazetted text before changing accrual logic.<\/p><\/td><\/tr><\/tbody><\/table>

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      Step 6: Apply statutory funds and authorised deductions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Provident fund<\/strong>

      The provident fund position shifted between the 2025 Ordinance and the 2026 Act, and this is currently the least settled area of Bangladeshi payroll.

      The Ordinance required employers with 100 or more permanent workers to establish a provident fund, with participation in the Government\u2019s Progoti universal pension scheme available as an alternative, and set worker contributions at a minimum of 7% of basic pay (up to 8%) with employer matching. Reporting on the final Act is inconsistent: some accounts state the mandatory provision was removed, others that fund formation now requires written application from a specified proportion of workers.<\/p>

      Highest-priority verification<\/strong>

      Do not configure provident fund logic from secondary commentary. Confirm the application threshold, the contribution rates and the effect of Progoti participation against the gazetted text of the Bangladesh Labour (Amendment) Act 2026 and its implementing rules before you act.<\/p><\/td><\/tr><\/tbody><\/table>

      Progoti universal pension scheme<\/strong>

      Progoti is the Universal Pension Scheme package for employees and owners of private sector institutions, administered by the National Pension Authority. Contributions are structured on a 50:50 basis between employer and employee. Enrolment is open to citizens aged between 18 and 50, with benefits commencing at 60. Where a private employer does not participate, employees may still join independently.

      Workers\u2019 Profit Participation Fund<\/strong>

      Under Chapter XV of the Labour Act, a company must establish participation and welfare funds where, on the last day of an accounting year, either its paid-up capital is at least Tk 1 crore or the value of its permanent assets is at least Tk 2 crore.

      Qualifying companies contribute 5% of net profit<\/strong>, distributed in an 80:10:10 ratio between the Workers\u2019 Profit Participation Fund, the Workers\u2019 Welfare Fund and the Bangladesh Workers\u2019 Welfare Foundation Fund. Payment must be made within nine months of the close of each year, and the funds are subject to annual audit. Separate rules apply to wholly export-oriented and wholly foreign-investment companies.

      Trade union check-off<\/strong>

      Under Section 204, employers must deduct subscriptions for members of any registered trade union<\/strong> \u2014 not only the collective bargaining agent \u2014 and deposit the full amount within fifteen days. This needs a verifiable audit trail, not an assertion.

      Fines imposed on a worker cannot exceed one-tenth of the wages payable in a wage period, and must be recorded in the prescribed register.

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      Step 7: Calculate tax deducted at source on salary<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Employers deduct income tax from salary monthly using the average rate method<\/strong>: estimate the employee\u2019s total income for the year, apply exemptions and allowable deductions, compute annual tax using the applicable slabs, then spread that liability across the pay periods. Recalculate at the start of the income year, after every salary change, and again at year end.<\/p>

      The Finance Act 2026 reset the slab structure with effect from 1 July 2026. For assessment years 2026\u201327 and 2027\u201328:<\/p>

      Income band<\/strong><\/p><\/td>

      Rate<\/strong><\/p><\/td><\/tr><\/thead>

      Up to the applicable tax-free threshold<\/p><\/td>

      Nil<\/p><\/td><\/tr>

      Next Tk 300,000<\/p><\/td>

      10%<\/p><\/td><\/tr>

      Next Tk 400,000<\/p><\/td>

      15%<\/p><\/td><\/tr>

      Next Tk 500,000<\/p><\/td>

      20%<\/p><\/td><\/tr>

      Next Tk 2,000,000<\/p><\/td>

      25%<\/p><\/td><\/tr>

      Balance of total income<\/p><\/td>

      30%<\/p><\/td><\/tr><\/tbody><\/table>

      \u00a0<\/p>

      The previous 5% entry slab has been removed, which raises the effective burden for some lower and middle-tier earners despite the higher threshold.<\/p>

      Tax-free thresholds for assessment years 2026\u201327 and 2027\u201328:<\/p>

      Taxpayer category<\/strong><\/p><\/td>

      Tax-free threshold (Tk)<\/strong><\/p><\/td><\/tr><\/thead>

      General taxpayers<\/p><\/td>

      400,000<\/p><\/td><\/tr>

      Women and senior citizens aged 65 or above<\/p><\/td>

      450,000<\/p><\/td><\/tr>

      Persons with disabilities<\/p><\/td>

      525,000<\/p><\/td><\/tr>

      Third-gender taxpayers<\/p><\/td>

      525,000<\/p><\/td><\/tr>

      War-wounded gazetted freedom fighters and July gazetted fighters<\/p><\/td>

      550,000<\/p><\/td><\/tr><\/tbody><\/table>

      \u00a0<\/p>

      Three further changes affect salary payroll directly:<\/p>

      • Non-residents.<\/strong> A non-resident taxpayer in Bangladesh who is not a company, firm or association of persons \u2014 excluding non-resident Bangladeshis \u2014 is taxed at 30%.<\/li>
      • Investment rebate.<\/strong> The qualifying amount was reduced from 15% to 10% of actual investment, and the ceiling from Tk 1 million to Tk 750,000. Critically for payroll: recognition of the provident fund is now required<\/strong> for the investment tax rebate on provident fund contributions.<\/li>
      • Minimum tax.<\/strong> The previous location-based minimum tax has been replaced by a flat Tk 5,000 applying nationwide to taxpayers whose total income exceeds the tax-free threshold. Confirm the current position against NBR guidance before applying it.<\/li><\/ul>

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        Step 8: Process festival bonus and off-cycle payments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Festival bonus is a standard feature of Bangladeshi payroll rather than a discretionary gesture. Under the Bangladesh Labour Rules 2015, workers are entitled to two festival bonuses in a year, each not exceeding basic wage, subject to the qualifying service condition.<\/p>

        Three points matter operationally. Festival bonus is calculated on basic, so any error in Step 3 propagates here. It falls within the statutory definition of wages for the purposes of Chapter X, which means the payment timing rules apply to it. And because the two payments are tied to religious festivals rather than to calendar quarters, they move year to year \u2014 the payroll calendar has to move with them.<\/p>

        Verify before publication<\/strong><\/p>

        Confirm the current rule reference and the qualifying service condition for festival bonus against the Bangladesh Labour Rules 2015 as amended in February 2026, since the implementing rules were revised alongside the 2026 Act.<\/p><\/td><\/tr><\/tbody><\/table>

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        Step 9: Deposit the tax and file the returns<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Depositing tax and filing the return are two separate obligations with different deadlines<\/strong>. Meeting one does not discharge the other, and this is among the most common compliance failures among otherwise well-run finance functions.<\/p>

        Obligation<\/strong><\/p><\/td>

        What it involves<\/strong><\/p><\/td><\/tr><\/thead>

        Deposit of tax deducted<\/p><\/td>

        Deducted tax must be paid into the Government Treasury within the period prescribed under the withholding tax rules. Late or short deposit attracts simple interest at 2% per month, subject to a maximum of 24 months, on the amount concerned.<\/p><\/td><\/tr>

        Withholding tax return<\/p><\/td>

        Filed quarterly rather than monthly, following the amendment effective from assessment year 2025\u201326. Each return is due within the prescribed date after the quarter end.<\/p><\/td><\/tr>

        Annual salary statement<\/p><\/td>

        A detailed statement of annual salary payments to each employee, including tax deducted, furnished together with the quarterly withholding return for the October quarter.<\/p><\/td><\/tr>

        Salary certificate<\/p><\/td>

        Issued to each employee, setting out total salary paid, tax deducted and deposited, challan number and date, income year and employee details.<\/p><\/td><\/tr><\/tbody><\/table>

        Failure to deposit deducted tax is an offence under the Income Tax Act 2023 and carries exposure beyond financial penalty. The employer, as withholding agent, bears primary liability for any shortfall.

        The employee\u2019s own filing has changed<\/strong>

        The Finance Act 2026 replaced the fixed \u201cTax Day\u201d model for individuals with a filing window carrying incentives and penalties. Returns may now be filed at any time during the tax year, with the following consequences for an income year ending 30 June:<\/p>

        Filing period<\/strong><\/p><\/td>

        Effect<\/strong><\/p><\/td><\/tr><\/thead>

        1 July \u2013 30 September<\/p><\/td>

        Rebate of 5% of tax liability, capped at Tk 25,000<\/p><\/td><\/tr>

        1 October \u2013 31 December<\/p><\/td>

        No rebate and no additional tax<\/p><\/td><\/tr>

        1 January \u2013 31 March<\/p><\/td>

        Additional tax of 2%, minimum Tk 3,000<\/p><\/td><\/tr>

        1 April \u2013 30 June<\/p><\/td>

        Additional tax of 5%, minimum Tk 5,000<\/p><\/td><\/tr><\/tbody><\/table>

        The NBR\u2019s power to extend the return filing date by one month has been repealed. Payroll teams that issue salary certificates late now impose a direct, quantifiable cost on their employees \u2014 worth communicating internally before the first cycle under the new rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        Step 10: Get end-of-service calculations right<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        End-of-service is where classification errors, basic wage errors and accrual errors all surface at once \u2014 usually in front of a Labour Court or a buyer\u2019s auditor.<\/p>

        Event<\/strong><\/p><\/td>

        Entitlement<\/strong><\/p><\/td><\/tr><\/thead>

        Termination by the employer under Section 26<\/p><\/td>

        Notice of 120 days for a monthly-rated permanent worker, or 60 days for others; compensation of 30 days\u2019 wages for every completed year of service, or gratuity where payable, whichever is higher.<\/p><\/td><\/tr>

        Resignation under Section 27(4), as amended<\/p><\/td>

        Graduated by service length: 7 days\u2019 wages per completed year at 3 years of continuous service; 15 days\u2019 wages per completed year above 3 but below 10 years; 30 days\u2019 wages per completed year at 10 years or more, or gratuity where applicable, whichever is higher.<\/p><\/td><\/tr>

        Dismissal<\/p><\/td>

        Newly introduced: workers with at least one year of service who are dismissed are entitled to 15 days\u2019 wages for each completed year of service.<\/p><\/td><\/tr>

        Retrenchment<\/p><\/td>

        Compensation at 30 days\u2019 wages for each completed year of service, with notice as prescribed.<\/p><\/td><\/tr>

        Death in service<\/p><\/td>

        Eligibility threshold fell from two years of service to one year.<\/p><\/td><\/tr><\/tbody><\/table>

        \u00a0<\/p>

        Each of these lands in provisioning, not only in policy. Accrual methodology and reserve calculations need reworking against the amended formulas \u2014 and the resignation tiering in particular cannot be approximated with a single flat rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        Step 11: Keep records that can be produced on demand<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        The 2026 amendment changed the character of labour penalties in Bangladesh. The general residual penalty under Section 307 rose from Tk 5,000 to a range of Tk 25,000 to Tk 50,000, with up to three months\u2019 imprisonment. Non-payment of minimum wage under Section 289(1) attracts Tk 50,000 to Tk 100,000 or up to one year\u2019s imprisonment, and the court may direct that the fine be paid to the affected worker. The same range applies to unfair labour practices under Section 291(1).

        These are no longer amounts that can be absorbed as a predictable operating cost.

        What that means practically: wage registers, attendance and overtime records, deduction registers, fine registers, challans, salary certificates and fund audit reports need to be retrievable as records rather than reconstructed after the fact. When an inspector, a buyer or a court asks what was paid and when, the answer should come from a system, not from a spreadsheet rebuilt from memory.

        The recurring payroll calendar at a glance<\/strong><\/p>

        Frequency<\/strong><\/p><\/td>

        Obligation<\/strong><\/p><\/td><\/tr><\/thead>

        \u101c\u1005\u1009\u103a<\/p><\/td>

        Run payroll; pay wages by the seventh working day after the wage period ends; deduct tax at source; deposit deducted tax within the prescribed period; deduct and deposit union subscriptions within fifteen days.<\/p><\/td><\/tr>

        \u101e\u102f\u1036\u1038\u101c\u1005\u1009\u103a<\/p><\/td>

        File the withholding tax return within the prescribed date after the quarter end.<\/p><\/td><\/tr>

        October quarter<\/p><\/td>

        File the annual statement of salary payments and tax deducted for each employee alongside the quarterly return.<\/p><\/td><\/tr>

        Annually<\/p><\/td>

        Issue salary certificates; apply the 5% annual increment on basic where the sector gazette provides for it; audit participation and welfare funds.<\/p><\/td><\/tr>

        Within 9 months of year end<\/p><\/td>

        Contribute 5% of net profit to the participation and welfare funds in the 80:10:10 ratio, where the company qualifies.<\/p><\/td><\/tr>

        On termination<\/p><\/td>

        Settle all wages payable before the expiry of the thirtieth working day from the date of termination.<\/p><\/td><\/tr><\/tbody><\/table>

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        Five mistakes that cost the most<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        • Treating job titles as classification.<\/strong> A payroll built on titles rather than actual duties will misstate leave, overtime and end-of-service for every misclassified employee, and the error is only discovered at settlement.<\/li>
        • Applying the annual increment to gross.<\/strong> The RMG gazette increment runs on basic. Applied to the wrong base, the gap compounds every year and shows up as systematic underpayment in audit.<\/li>
        • Depositing tax and assuming the return is filed.<\/strong> Two obligations, two deadlines. Late deposit attracts 2% per month; a missed return is a separate default.<\/li>
        • Configuring provident fund from news summaries.<\/strong> The position moved between the 2025 Ordinance and the 2026 Act and published accounts contradict each other. This one requires the gazetted text.<\/li>
        • Provisioning resignation benefits at a flat rate.<\/strong> Section 27(4) is now tiered at three, ten and above-ten years. A single rate will be wrong for most of the workforce, in both directions.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          Turning a compliance sequence into an operating capability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          • Nothing in this guide is conceptually difficult. The difficulty is holding eleven steps consistently across every employee record, every pay period and every audit request, while the rules underneath them continue to develop.<\/p>

            That is a systems question rather than a knowledge question. Worker classification needs to be a field that drives entitlement logic. Basic wage needs to be the single source for every derived calculation. Deposit and filing deadlines need to be tracked separately. End-of-service needs to reflect the amended tiering automatically. And the evidence needs to exist as a record, not a reconstruction.<\/p>

            MiHCM works with employers across Bangladesh and more than 20 other markets in Asia, the Middle East and Africa, supporting HR and payroll teams through exactly this kind of regulatory transition. MiHCM Enterprise is built to absorb statutory change without disrupting operations \u2014 so that payroll teams can spend their attention on the judgement calls the law now demands, rather than on the arithmetic.<\/p>

            Talk to the MiHCM Bangladesh team about aligning your payroll operations with the 2026 framework.<\/strong><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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            \u1021\u1014\u103a\u101d\u102b \u1015\u101b\u103a\u1017\u1000\u103a\u1005\u103a\u00a0<\/strong>
            Country Manager for MiHCM Bangladesh<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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            (Anwar Parves is the Country Lead for MiHCM in Bangladesh, overseeing operations and client relationships. With a focus on strategic direction and project implementation, he drives growth and ensures successful delivery of HR solutions. Known for his leadership and industry expertise, Anwar excels in optimising processes and building strong client partnerships)<\/em><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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