Country Payroll Guide Cambodia

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

Get in touch

Key Facts

Phnom Penh
Date format
Cambodian Riel (KHR)
the standard rate is 10%



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 Cycle
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 is paid at the rate of 150% of the regular pay. For overtime between 10 PM and 5 AM, the pay rate is 200%.


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 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:

  1. Up to 6 months of employment – no notice required
  2. 6 months to 1 year of employment – 10 days notice
  3. 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.


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.