Payroll Social in Cambodia

Payroll & social contributions for Cambodia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Cambodia · tax year 2025 · changed 25 Jun 2026

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Key figures: Cambodia, 2025

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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 ↗

The full skill

Payroll withholding and NSSF social security (2025)

Salary tax withholding (PAYE-equivalent) — Employer withholds Tax on Salary monthly under the progressive resident scale (0%–20%) or flat 20% for non-residents (Law on Taxation)
NSSF occupational-risk contribution (employer) — 0.8% of contributory wage — employer only percent (Law on Social Security Schemes; Prakas No. 449 on NSSF Contribution Rate for Occupational Risk and Healthcare)
NSSF healthcare contribution (employer) — 2.6% of contributory wage — employer only percent (Law on Social Security Schemes; Prakas No. 449 on NSSF Contribution Rate for Occupational Risk and Healthcare)
NSSF pension contribution (total, years 1–5) — 4% of contributory wage in years 1–5 (2% employer + 2% employee); scheduled to rise in later phases percent (Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme)
NSSF pension — employer share — 2% of contributory wage percent (Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme)
NSSF pension — employee share — 2% of contributory wage (deducted from salary) percent (Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme)
Minimum contributory wage — KHR 400,000 per month KHR (Prakas on NSSF Contributory Wage Brackets)
Maximum contributory wage (cap) — KHR 1,200,000 per month KHR (Prakas on NSSF Contributory Wage Brackets)
Total employer NSSF burden (occupational risk + healthcare) — 3.4% of contributory wage (0.8% + 2.6%), plus 2% pension = 5.4% employer total percent (Law on Social Security Schemes; Prakas No. 449)
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 Taxation)
NSSF registration obligation — Employers with at least one employee must register with the NSSF and enroll employees (Law on Social Security Schemes)

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Payroll withholding and NSSF social security (2025)

Salary tax withholding (PAYE-equivalent) — Employer withholds Tax on Salary monthly under the progressive resident scale (0%–20%) or flat 20% for non-residents (Law on Taxation)

NSSF occupational-risk contribution (employer) — 0.8% of contributory wage — employer only percent (Law on Social Security Schemes; Prakas No. 449 on NSSF Contribution Rate for Occupational Risk and Healthcare)

NSSF healthcare contribution (employer) — 2.6% of contributory wage — employer only percent (Law on Social Security Schemes; Prakas No. 449 on NSSF Contribution Rate for Occupational Risk and Healthcare)

NSSF pension contribution (total, years 1–5) — 4% of contributory wage in years 1–5 (2% employer + 2% employee); scheduled to rise in later phases percent (Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme)

NSSF pension — employer share — 2% of contributory wage percent (Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme)

NSSF pension — employee share — 2% of contributory wage (deducted from salary) percent (Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme)

Minimum contributory wage — KHR 400,000 per month KHR (Prakas on NSSF Contributory Wage Brackets)

Maximum contributory wage (cap) — KHR 1,200,000 per month KHR (Prakas on NSSF Contributory Wage Brackets)

Total employer NSSF burden (occupational risk + healthcare) — 3.4% of contributory wage (0.8% + 2.6%), plus 2% pension = 5.4% employer total percent (Law on Social Security Schemes; Prakas No. 449)

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 Taxation)

NSSF registration obligation — Employers with at least one employee must register with the NSSF and enroll employees (Law on Social Security Schemes)