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Country Payroll Guide Cambodia
We deliver secure, compliant, accurate and touchless global payroll for Cambodia.

Key Facts
- Capital
- Phnom Penh
- Date format
- dd/mm/yyyy
- Currency
- Cambodian Riel (KHR)
- VAT
- the standard rate is 10%
Contributions
Employers
- Health Insurance
- Health Insurance - 2.6%
- National Social Security Fund
- National Social Security Fund - 0.80%
- Total Employment Cost
- Total Employment Cost - 3.40%
Minimum Wage
- Minimum Wage
- The minimum wage in Cambodia is 730002 KHR per month.
Payroll
- Payroll Cycle
- Monthly
- 13th Salary
Not required by law.
Income Tax
- Employee Income Tax (1)
- 0 - 1,300,000 KHR - 0%
- Employee Income Tax (2)
- 1,300,001-2,000,000 KHR - 5%
- Employee Income Tax (3)
- 2,000,001- 8,500,000 KHR - 10%
- Employee Income Tax (4)
- 8,500,001- 12,500,000 KHR - 15%
- Employee Income Tax (5)
- 12,500,000 KHR and over - 20%
Working Hours
- General Working Hours
48 hours.
- Overtime
Overtime is paid at the rate of 150% of the regular pay. For overtime between 10 PM and 5 AM, the pay rate is 200%.
Leave
- Paid Time Off
18 days of paid leave per year.
- Public Holidays
15 days.
- Sick Days
Employees are entitled to up to six months of sick leave per year as long as they are able to provide a medical certificate. Sick pay is as follows:
- 100% for the 1st month of illness.
- 60% pay for the 2nd and third months of illness.
- Unpaid for the 4th through the 6th month of illness.
- Maternity Leave
90 days and the woman is entitled to 50% of her pay.
- Paternity Leave
No provisions in the law.
- Other Leave
Special leave: Employees are entitled to up to 7 days per event for matters that affect an immediate family member.
Termination
- Termination Process
Both the employee and employee must sign an agreement in front of a labor inspector. If one of the parties does not agree, the employment contract cannot be terminated unless for reasons of gross misconduct or force majeure.
- Notice Period
Fixed-Term Contracts:
- Up to 6 months of employment – no notice required
- 6 months to 1 year of employment – 10 days notice
- 1+ years of employment – 15 days notice
- Severance Pay
If the employer fails to give written notice or does not follow the notice period, compensation must be given to the employee for the amount that the employee would have earned during the notice period
- Probation Period
Up to 3 months.
Visa
- Employment Visa
To work in Cambodia, you’ll need a valid business visa and a valid work permit. Business visas are issued by the Immigration Department and are usually available on arrival in Phnom Penh airport, or at the Immigration Department.