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Payroll & HR requirements in Cambodia.

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Payroll & HR requirements in Cambodia
Acclime helps you set up, manage & advance your business in Cambodia and beyond.

The Cambodian Labour Law specifies rules and regulations which aim to protect the employee’s rights. Employers are also required to register their employees for the National Social Security Fund (NSSF) and contribute to each month.

This guide provides brief information about the payroll and HR requirements in Cambodia.

Mandatory social security contributions

All companies with at least one employee must register with the National Social Security Fund (NSSF) within 45 days of establishment. Monthly contributions payments to the NSSF must be made by the 15th of the following month of employment.

The registration form can be downloaded from the NSSF website and the following information must be submitted:

From the company:

  • Business registration certificate
  • Identity number or passport number of the employer or representative
  • Employee registration form
  • List of employees

From the employee:

  • Personal information as required by the government regulations

Companies registered in Cambodia must file monthly reports, and make monthly contributions to the NSSF for the following social security schemes:

  • Occupational Risk Scheme
  • Healthcare Scheme

Occupational Risk Scheme

Employers must pay 0.8% of the assumed wage of the employee’s monthly salary before taxation. Employers are required to pay since the employee’s harm is deemed to be the employer’s responsibility as they generate jobs for employees while also creating an occupational risk.

The minimum monthly salary to calculate the contribution is KHR 200,000 and the maximum is KHR 1.2 million.

The benefits or compensation that NSSF provides to members include:

  • Constant attendance benefit
  • Medical treatment benefit
  • Nursing benefit
  • Permanent disablement benefit
  • Survivors benefit
  • Temporary disablement benefit

Healthcare Scheme

The contribution rate is 2.6%, which the employee pays 1.3% of the salary and the employer pays the other 1.3%. In practice, the employer generally pays all of the contribution.

Pension Scheme

From 1 October, employers are required, each month, to contribute 2% of each employee’s salary to the NSSF pension scheme. Employees are also required to contribute 2% of their salary on a monthly basis. Salary on which contributions are payable is capped at KHR 1.2 million (approx. USD 300) per employee per month.

Salary payment

The employees’ wages must be paid at least twice per month and paid either in cash or through bank transfers. If the payday falls on a holiday, wages must be paid on the next day.

Employers in Cambodia must withhold income tax at rates varying from 5% to 20% from the employee’s salary.

Entitlement of employees

Employees in Cambodia are entitled to:

  • Weekly time off
  • Paid holidays
  • Sick leave
  • Paid annual leave
  • Special leave is granted up to a maximum of seven days during any event directly affecting the worker’s immediate family
  • 90 days of maternity leave
  • Notice period

Weekly day-off

All employees are obliged by law to take at least one full day off per week, which is usually a Sunday. It is prohibited to have the same employee work more than six days a week.

If having all the employees take a Sunday off interferes with the company’s operations, the following conditions may be imposed:

  • Give the employee a day off on another day other than Sunday
  • Have the staff rest from Sunday noon to Monday noon
  • Rotate all the employees

Paid holiday 

Employees are entitled to paid day-offs during festivals, memorials and religious holidays, which holidays will be announced by the government annually. If the public holiday falls on a weekend, employees are given a day off the next working day.

Sick leave

Employees are entitled to sick leave if they submit documentation from an authorised hospital and legally recognised doctor confirming their condition.

The Ministry of Labour has issued guidelines stating that sick leave should be paid in accordance with the table below:

Number of months of sick leave

Percentage to be paid

One month


2 – 3 months


4 months or more

No wage paid

Annual leave

All employees are entitled to an annual leave of 1.5 days per month of employment and the right to use paid leave is after one year of service.

An employee who has not worked for two months in a row is entitled to compensation for paid leave calculated in proportion to the period of time the employee worked in the enterprise when the employment contract is terminated.

Every three years of continuous service, employees are given one extra day of annual leave.

Year of service

Leave per year

1 – 3


4 – 6


7 – 9


Special leave

Employees are entitled to seven days of special leave during events that directly affect the employee’s family, such as marriage, childbirth, child’s marriage and husband, wife, mother or fathers’ sickness or death.

Maternity leave

After one year of continuous employment, expecting woman are eligible to 90 days of paid maternity leave. Weekends and public holidays are included in the 90-day span.

If the employee has not worked for one year, she is entitled to unpaid maternity leave. Otherwise, during maternity leave, employees are entitled to 50% of their normal salaries and benefits.

Notice period

According to the law, if an employer wants to terminate an employee, the employer must notify the employee in advance as follows:

Type of contract

Length of employment

Notice period

Fixed duration

Six months or less

No notice required

More than six months to one year

10 days

More than one year

15 days

Undetermined duration

Less than six months

Seven days

Six months to two years

15 days

More than two years to five years

One month

More than five years to 10 years

Two months

More than 10 years

Three months


Employers must register their employees with the NSSF within 45 days of the company’s incorporation and must contribute to the fund every 15th of the following month. Employees are entitled to paid day-offs, including weekly holidays, sick leaves, special leaves, annual leave and maternity leave. Employers must also notify the employee in advance based on the length of employment in the case of termination.

Our experienced and skilled staff can help you streamline your payroll processes, stay compliant with the Labour Law and advise on leave and social security obligations. Get in touch with us to discuss how we can help elevate your business.

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Acclime helps established multinational companies and startups start and operate their business in Cambodia and beyond. By seamlessly navigating our clients through the complexities of the local regulatory systems, we maximise opportunities while ensuring compliance and good governance.

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