Payroll and Benefits Guide Cambodia

Last updated: May 03, 2023

Cambodian Riel (KHR)
Employer Taxes
Payroll Frequency
Employee Costs
Phnom Penh
Date Format
Fiscal Year
1 January- 31 December



Employer Payroll Contributions


Health Insurance


National Social Security Fund (Maximum 1,200,000 KHR)


Mandatory Pension contribution (Maximum 1,200,000 KHR)


Total Employment Cost


Employee Payroll Contributions


Mandatory Pension contribution (Maximum 1,200,000 KHR)


Total Employee Cost


Employee Income Tax


0-1,500,000 KHR


1,500,001-2,000,000 KHR


2,000,001- 8,500,000 KHR


8,500,001- 12,500,000


12,500,000 KHR and over

Employer taxes


Minimum Wage


The minimum wage is set at 818,800.00 KHR per month.




Payroll Cycle

The payroll cycle in Cambodia is generally monthly, and payments are to be made on the last working day of each month. However, laborers are paid at least every 16 days.

13th Salary

There is no statutory requirement for a 13th-month salary in Cambodia.

Working Hours


The standard working week in Cambodia consists of 8 hours a day, 40 hours a week. All employees are entitled to at least one day off per working week, predominantly taken Sunday.


All work above the standard working week is paid as overtime and regulated by employment contract/collective agreements. When an employee is requested to work overtime or on holidays, there is a maximum of 2 hours per day.

Overtime hours above 40 hours a week are paid at the rate of 150.00% of the employees’ regular pay rate; this increases to 200.00% of the employees’ regular pay if the overtime is performed on a Sunday or public holiday. For employees who conduct overtime during the night hours of 10.00 pm and 5.00 am, the overtime rate is paid at 130.00% of the employees’ regular pay rate.

To perform additional hours of work, permission needs to be granted from the Ministry of Labor.

Working Week



Paid Time Off

In Cambodia, the paid annual leave entitlement depends on the years of service that the employee has served. The standard paid leave entitlement is 18 days per day; an employee receives 1.5 days leave per month of service after one year of completed service. Employees should receive an additional day of leave for every three years in service following four years of service.

Part-time employees receive leave on a pro-rata basis.

Vacation Days
Public Holidays

Public Holidays

There are 15 public holidays.

Sick Days

An employee can claim up to six months of leave, providing the employee can provide a certificate of sickness. The employee will receive 100.00% of their regular salary rate for the first month of sickness, the two months that follow are paid at 60.00%, and the remainder of the leave is unpaid.

An employer holds the right to dismiss an employee following more than six months of sick leave.

Maternity Leave

Female employees are entitled to 90 days of paid maternity leave at 50.00% of the employees’ regular salary rate and receive two nursing breaks of 30 minutes each working day until the child reaches the age of 12; this nursing leave is paid.

A Tax deduction of KHR150,000 per month is allowed for each dependent child or spouse. 



Paternity Leave

There is no paid statutory paternity leave, but male employees can use their annual leave entitlement for paternity leave of up to seven days.

Parental Leave

There are no provisions in the law regarding parental leave.

Other Leave

In Cambodia, in the event of the death of an immediate member, an employee is entitled to bereavement leave. For the death of a father, mother, spouse, or child, an employee is entitled to seven days of unpaid leave.

In addition, an employee is entitled to 7 days of unpaid leave in the event of their wedding.


Termination Process

The termination process is standard in Cambodia with notice periods required, unless an employer can provide sufficient cause for dismissal without notice (due to misconduct, etc.)  Notice of termination must be in writing and sent to the relevant governmental authorities.  In addition, upon termination, the employee is entitled to request a certificate of employment stating the dates of employment and information about the position held.

Notice Period

In Cambodia, an employer must have a reason for terminating the contract and provide notice to the employee. This can include termination for performance, behaviour, or for economic reasons. The notice period depends on the employee’s length of service:

  • Seven days of notice for employees with six months or less of service
  • 15 days of notice for employees with 6 to 24 months of service
  • One month of notice for employees with 2 to 5 years of service
  • Two months of notice for employees with 5 to 10 years of service
  • Three months of notice for employees with more than ten years of service

Severance Pay

In general, severance payment must be at least 5.00% of the total wages paid to the employee during the length of the contract.

Employees with an undermined duration contract are entitled to statutory severance payments. The amount due is dependent on the number of years’ service the employee has completed.

  • For employees with an employment service of between 6 months to 1 year, the employer should calculate the severance payment at seven days of the regular salary rate.
  • For employees who have completed more than one year of service, the severance payment should be calculated at 15 days of the regular salary rate for each year of employment, up to a maximum total of 6 months’ salary and benefits.

Probation Period

In Cambodia, the probation period is fixed depending on the skill of the employee. For a regular employee, the probation period is three months, two months for a skilled employee, and one month for an unskilled employee.

Common Benefits


Study allowance, family health care, child education allowance, accommodation allowance, monthly mobile allowance, and monthly transportation allowance.



Foreign workers looking to work in Cambodia will need a valid business visa (E-class visa). The E-class visa is initially valid for 30 days. The visa can be extended for one month, three months, six months, or a maximum of one year at a time by applying to the immigration department of the Ministry of Interior (MoI).

E-visas can be obtained at the employees’ nearest Cambodian embassy and upon arrival at Phnom Penh international airport. The six- and 12-months visas allow applicants multiple entries into Cambodia, while the one-month and three-month visas permit single entry.

In addition to an E-visa, a foreign worker must also obtain a work permit and employment card. This is the responsibility of the employer who will apply through the MVLT.

Businesses that cannot find qualified Cambodian nationals or sufficient numbers of qualified Cambodian nationals can request an increase in the employment cap. On August 14, 2020, the MLVT issued Prakas No. 277/20, which permits businesses to exceed the 10 percent quota cap.



The standard rate of VAT in Cambodia is 10.00%.

Stay up to date on payroll & employment law changes

Version History

April 18, 2022
The minimum wage for a probationary worker is now set at 778,000.00 KHR, whereas a regular employee has a minimum wage of 786,000.00 KHR.
October 6, 2021
Minimum wage: rose from 730,002.00 KHR to 760,000.00 KHR ($186.35)

Questions & Answers

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Laurence G.
Laurence G.
1 year ago

Outside of the statutory employment benefits, what are other common benefits?  

Erez Greenberg
Erez Greenberg
1 year ago
Reply to  Laurence G.

Some of the most common benefits include study allowance, transportation allowance, family health care, and child education allowance.

5 months ago

Is there compensation for the mobile nature of the work? As per diem?

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Payroll and Benefits Guide
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What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

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Public Holidays Calendar

Cambodia 2023
Day Date Holiday Notes
Sunday Jan-1 New Year's Day
Saturday Jan-7 Victory over Genocide Day
Wednesday Feb-1 Cambodian New Year's Day
Thursday Feb-2 Second Day of the Cambodian New Year
Friday Feb-3 Third Day of the Cambodian New Year
Wednesday Mar-8 International Women's Day
Monday May-1 Labor Day
Saturday May-13 Birth of King Norodom Sihamoni
Sunday May-14 Second Day of the Birth of King Norodom Sihamoni
Monday May-15 Third Day of the Birth of King Norodom Sihamoni
Saturday May-20 National Day of Remembrance
Friday May-26 Buddha's Birthday
Thursday Jun-1 International Children's Day
Sunday Jun-18 Birth of the Queen Mother
Sunday Sep-24 Constitution Day
Sunday Oct-15 Commemoration Day of the King's Father
Sunday Oct-15 Hungry Ghosts Festival
Monday Oct-16 Second Day of the Hungry Ghosts Festival
Tuesday Oct-17 Third Day of the Hungry Ghosts Festival
Monday Oct-23 Paris Peace Agreement Day
Sunday Oct-29 Coronation Day of King Sihamoni
Thursday Nov-9 Independence Day
Sunday Dec-10 Human Rights Day