Cambodia Payroll & Social Contributions

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)