Payroll in Bhutan

Wages

In Bhutan the national minimum wage is 3,750 BTN per month. It is uniform across all sectors and is mandated by the Ministry of Industry, Commerce, and Employment. This rate applies to all private sector employees, including those in construction, hospitality, manufacturing, and retail.

Salaries

Average salaries vary depend on position and may vary depending on location within Bhutan, with those in urban areas earning more than those in rural locations. In general, executives average around 74,500 to 83,000 BTN per month, while associate-level employees average around 20,000 BTN per month. Software developers earn around 30,000 to 35,000 BTN, while a lawyer makes around 70,000 to 75,000 BTN. International educators earn 40,000 to 60,000 BTN.

Salaries by location in Bhutan

Looking at salaries by location in Bhutan: 

Thimphu: Known for offering salaries 25% higher than the national average for government, finance, and corporate roles.

Payroll frequency

In Bhutan, monthly salary payments are customary for salaried employees such as white-collar professionals, government workers, and corporate employees. These salaries are usually paid by the last working day of the month. Under the Bhutan Labour and Employment Act (Section 119), wages must be paid no later than seven days after the end of the wage period. Annual payments are made for performance bonuses, annual increments, and severance pay (gratuity). 

Daily payments are common in industries employing daily wage workers, such as construction laborers, agricultural workers, and some contractual employees, with wages typically paid at the end of each working day. 

In addition to regular wages, annual bonuses (typically one month’s salary) are common for corporate employees and public sector workers.