Source-cited draft: payroll & social contributions for Cambodia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Salary tax withholding (PAYE-equivalent)
Employer withholds Tax on Salary monthly under the progressive resident scale (0%–20%) or flat 20% for non-residentsLaw on TaxationView source ↗
NSSF occupational-risk contribution (employer)
0.8% of contributory wage — employer onlyLaw on Social Security Schemes; Prakas No. 449 on NSSF Contribution Rate for Occupational Risk and HealthcareView source ↗
NSSF healthcare contribution (employer)
2.6% of contributory wage — employer onlyLaw on Social Security Schemes; Prakas No. 449 on NSSF Contribution Rate for Occupational Risk and HealthcareView source ↗
NSSF pension contribution (total, years 1–5)
4% of contributory wage in years 1–5 (2% employer + 2% employee); scheduled to rise in later phasesLaw on Social Security Schemes; Sub-Decree on Pension Social Security SchemeView source ↗
NSSF pension — employer share
2% of contributory wageLaw on Social Security Schemes; Sub-Decree on Pension Social Security SchemeView source ↗
NSSF pension — employee share
2% of contributory wage (deducted from salary)Law on Social Security Schemes; Sub-Decree on Pension Social Security SchemeView source ↗
Minimum contributory wage
KHR 400,000 per monthPrakas on NSSF Contributory Wage BracketsView source ↗
Maximum contributory wage (cap)
KHR 1,200,000 per monthPrakas on NSSF Contributory Wage BracketsView source ↗
Total employer NSSF burden (occupational risk + healthcare)
3.4% of contributory wage (0.8% + 2.6%), plus 2% pension = 5.4% employer totalLaw on Social Security Schemes; Prakas No. 449View source ↗
NSSF and salary-tax remittance deadline
Salary tax by the 20th of the following month; NSSF contributions by the 15th of the following month (approx — confirm NSSF date)Law on Social Security Schemes; Law on TaxationView source ↗
NSSF registration obligation
Employers with at least one employee must register with the NSSF and enroll employeesLaw on Social Security SchemesView source ↗
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