Cambodia

Cambodia pairs rapid growth with clear labour rules. You won’t find personal income tax below certain bands, but you must handle salary tax, social security, work‑hour limits, leave and termination procedures to stay compliant. Nail the details and you’ll tap into a motivated workforce from Phnom Penh to Sihanoukville.
Contractor Management
Currency
 Riel (KHR)
Payroll Frequency
Monthly, paid by the last working day of each month
Employer Taxes
5.4%

Overview

Population
17 million
Language
 Khmer (English common in business)
Capital
Phnom Penh
Currency
 Riel (KHR)
Country code
+855
Min wage
KHR 197 000/month
Working hours
8 hours per day
Weekdays
Monday to Friday
Work hours per week
48 hours per week

Payroll

Salaried Employees
Time-Based Employees
13th Salary
  • Not required by law
Avg employer tax

5.4%

Tax Breakdown

Salary Tax (PAYE):

0 – 1 500 000 KHR
0%
1 500 001 – 2 000 000 KHR
5%
2 000 001 – 8 500 000 KHR
10%
8 500 001 – 12 500 000 KHR
15%
Above 12 500 000 KHR
20%

Corporate Tax:

Standard rate
20% on taxable profits

Social Security & Pension:

Health insurance
2.6%
National Social Security Fund (injury, death)
0.8%
Pension fund
2% Employee contributes 2 percent to the pension fund.

VAT

VAT

10%

Tax Calculation for Cambodia
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Employer cost
Total monthly cost of employment
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in Cambodia typically includes the following steps to ensure a smooth transition for new hires:

Employment Contract

Draft in Khmer or English. Cover role, salary, hours, probation, notice, leave and benefits.

Registrations

  • Register each hire with the National Social Security Fund before the first payday.
  • Obtain a Tax Identification Number and set up PAYE withholding.

Payroll Setup

Deduct salary tax and social security contributions. Pay employees by month‑end. Remit withholdings by the 15th of the following month.

Documents

Collect ID/passport, proof of address, NSSF number, tax ID, bank details and work permit for non‑residents.

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in Cambodia
When drafting an employment contract for employees in Cambodia, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
  • Up to six months with medical certificate. Full pay first month, 60 percent in months two and three.
Maternity leave
  • 90 days at 50 percent of regular wages. Employers must grant one‑year breastfeeding breaks of one hour per day.
Paternity leave
  • One paid day within one month of birth.
Annual Leave
  •  18 days per year after one year of service (accrue 1.5 days/month). After four years, earn an extra day every three years.
6 Public holidays in Cambodia
1st
New Year’s Day
7th
Victory Day over Genocide
14th
Khmer New Year
15th
Khmer New Year
16th
Khmer New Year
1st
Labour Day
24th
Constitution Day
9th
Independence Day

Termination Process

Notice Period

  • Up to 6 months’ service: 7 days
  • 6 months–2 years: 15 days
  • 2–5 years: 1 month
  • 5–10 years: 2 months
  • Over 10 years: 3 months

Severance Pay

  • 6 months–1 year: 7 days’ wages
  • Over 1 year: 15 days’ wages per year of service (capped at 6 months’ wages)

Grounds & Process

  • Indefinite contracts need no “cause” but must respect notice.
  • Fixed‑term contracts require valid reason or pay in lieu of remaining term.
  • Gross misconduct allows immediate dismissal without notice.

Probation Period

Up to three months for most roles (skilled positions may go to six months). Must be set in the contract. Either side can end employment with minimal notice during probation.

Personal Details

Name, contact information, and role of the employee.

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Grow Your Team in Cambodia
with RemotePass

Cambodia’s rising economy rewards those who master its tax and labour rules. RemotePass takes care of contracts, filings and compliance so you can hire Khmer talent fast—no local entity needed.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Cambodia.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

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Cambodia

Cambodia pairs rapid growth with clear labour rules. You won’t find personal income tax below certain bands, but you must handle salary tax, social security, work‑hour limits, leave and termination procedures to stay compliant. Nail the details and you’ll tap into a motivated workforce from Phnom Penh to Sihanoukville.
Contractor Management
العملة
 Riel (KHR)
تردد الرواتب
Monthly, paid by the last working day of each month
ضرائب أصحاب العمل
5.4%

نظرة عامة

التركيبة السكانية
17 million
اللغة
 Khmer (English common in business)
العاصمة
Phnom Penh
العملة
 Riel (KHR)
رمز الاتصال الدولي
+855
الحد الأدنى للأجور
KHR 197 000/month
ساعات العمل
8 hours per day
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
48 hours per week

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary
  • Not required by law
متوسط ​​ضريبة صاحب العمل

5.4%

تحصيل الضرائب

Salary Tax (PAYE):

0 – 1 500 000 KHR
0%
1 500 001 – 2 000 000 KHR
5%
2 000 001 – 8 500 000 KHR
10%
8 500 001 – 12 500 000 KHR
15%
Above 12 500 000 KHR
20%

Corporate Tax:

Standard rate
20% on taxable profits

Social Security & Pension:

Health insurance
2.6%
National Social Security Fund (injury, death)
0.8%
Pension fund
2% Employee contributes 2 percent to the pension fund.

ضريبة القيمة المضافة

ضريبة القيمة المضافة

10%

حساب الضريبة في Cambodia
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CB
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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
GBP 9,633
إجمالي تكاليف الراتب الشهري
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
GBP 9,633
إجمالي تكاليف الرواتب السنوية
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Cambodia عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Employment Contract

Draft in Khmer or English. Cover role, salary, hours, probation, notice, leave and benefits.

Registrations

  • Register each hire with the National Social Security Fund before the first payday.
  • Obtain a Tax Identification Number and set up PAYE withholding.

Payroll Setup

Deduct salary tax and social security contributions. Pay employees by month‑end. Remit withholdings by the 15th of the following month.

Documents

Collect ID/passport, proof of address, NSSF number, tax ID, bank details and work permit for non‑residents.

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في Cambodia
عند إعداد عقد عمل للموظفين في Cambodia يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية
  • Up to six months with medical certificate. Full pay first month, 60 percent in months two and three.
إجازة الأمومة
  • 90 days at 50 percent of regular wages. Employers must grant one‑year breastfeeding breaks of one hour per day.
إجازة الأبوة
  • One paid day within one month of birth.
الإجازة السنوية
  •  18 days per year after one year of service (accrue 1.5 days/month). After four years, earn an extra day every three years.
6 عطلات رسمية في Cambodia
1st
New Year’s Day
7th
Victory Day over Genocide
14th
Khmer New Year
15th
Khmer New Year
16th
Khmer New Year
1st
Labour Day
24th
Constitution Day
9th
Independence Day

عملية إنهاء العقود

Notice Period

  • Up to 6 months’ service: 7 days
  • 6 months–2 years: 15 days
  • 2–5 years: 1 month
  • 5–10 years: 2 months
  • Over 10 years: 3 months

Severance Pay

  • 6 months–1 year: 7 days’ wages
  • Over 1 year: 15 days’ wages per year of service (capped at 6 months’ wages)

Grounds & Process

  • Indefinite contracts need no “cause” but must respect notice.
  • Fixed‑term contracts require valid reason or pay in lieu of remaining term.
  • Gross misconduct allows immediate dismissal without notice.

Probation Period

Up to three months for most roles (skilled positions may go to six months). Must be set in the contract. Either side can end employment with minimal notice during probation.

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في Cambodia
مع ريموت باس

Cambodia’s rising economy rewards those who master its tax and labour rules. RemotePass takes care of contracts, filings and compliance so you can hire Khmer talent fast—no local entity needed.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Cambodia.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

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