Cambodia

Cambodia

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Currency
KHR
Payroll Frequency
Monthly
Employer Taxes
20% (except for Oil and Gas and Mining Companies)

Overview

Capital
Phnom Penh
Currency
Cambodian Riel (KHR)
Date format
dd/mm/yyyy

Contributions

Employer

Employers contribute 0.8% of employees’ monthly wages to social security. Employers contribute 2.6% of employees’ monthly wages for health insurance

Employee

As such, total contribution rate is 3.4% of employees’ monthly wages.

Income Taxes

Minimum Wage

General

The minimum wage in Cambodia is generally split between a probationary worker and a regular employee. The minimum wage for a probationary worker is set at 778,000.00 KHR, whereas a regular employee has a minimum wage of 786,000.00 KHR.

Payroll

Payroll Cycle

Night Shift Differential: 110% of regular wage if the working hours are from 10:00pm to 6:00am.

Bonus: After a year of employment, employees receive a seniority bonus ranging from $2 to $11 per month. This bonus amount is equal to years of service and is capped at $11 after 11 years of service.

Attendance Bonus: Employees who are regular to work are paid a bonus of $10 per month.

Transportation and Accommodation Allowance: Since 2016, employees receive $7 per month for travel and accommodation.

13th Salary

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

Working Hours

General

Usual working hours in Cambodia are 8 hours a day and 48 hours a week. Employers are permitted to let workers work overtime as long as the total working hours do not exceed 10 hours a day unless extraordinary circumstances prevail.

Employers may adjust normal working hours to give Saturday afternoons and Sundays off to all workers.

Overtime

Employers are required to pay at least 150% of the usual wage to employees who work overtime in the day.
For those who work overtime during the night (22:00 to 05:00), the overtime rate is 200% of the wage.

Leave & Public Holidays

Paid Time Off

Annual Leaves: 18 leaves in a year. 1.5 days for every month. After three years of employment, an additional vacation is given every year.

Special leave: 7 days leave for family emergencies

Public Holidays

There are 15 public holidays as follows;

Holiday Date
New Year 1st January
Victory over Genocidal Regime 7th January
International Women’s Day 8th March
Khmer’s New Year 13-16th April
International Labour Day 1st May
Visak Bochea Day April or May (Moveable Date)
Royal Ploughing Ceremony May (Moveable Date)
King Norodom Sihamoni’s Birthday 14th May
Queen Mother Norodom Monineath’s Birthday 18th June
Constitution Day 24th September
Pohum Ben 3 Days, September or October (Moveable Date)
Commemoration Day of King’s Father, Norodom Sihanouk 15th October
Coronation Day of King Norodom Sihamoni 29th October
Independence Day 9th November
Water Festival 3 Days, October or November (Moveable Date)
Sick Days

Up to 6 months if a medical certificate is provided. 100% payment is given for 1st month of illness, 60% for 2nd and 3rd months, and no fee is given for 4-6 months.

Maternity / Paternity Leave

Maternity Leave

90 days leave with 50% pay

Paternity Leave

Paternity Leave: 1 day

Parental Leaves: Can be taken as a special leave

Parental Leave
Other Leave

Termination

Termination Process

Termination Procedure:
Fixed Term Contract – Upon mutual agreement, The employer can terminate the fixed-term contract before the actual date. Otherwise, the employer may terminate an employment contract for miscounting or due to unforeseen circumstances.

Indefinite Contract- Requires a written notice (by the initiator) and intimation to the ministry of labor by the employer. An employee can obtain a certificate for services rendered.

Notice Period

As follows

Contract Type Employment Duration Notice Period
Indefinite 6 Months 7 Days
6 Months – 2 Years 15 Days
2 – 5 Years 1 Month
5 – 10 Years 2 Months
10 Years 3 Months
Fixed Term 6 Months No Notice
6 Months – 1 Year 10 Days
> 1 Year 15 Days

 

Severance Pay
Probation Period

VISA

General

To work in Cambodia, a work permit and an employment card are obtained via the Ministry of Labor and Vocational Training (MLVT). All foreign nationals require an E-class visa that is valid for 30 days. Types of E-class visas are listed below –

Visa Type Who is it for?
EB Foreigners working in Cambodia, Freelancers, Entrepreneurs
EP Foreigners starting a job / business
EG General looking for a employment
ER Those who want retire in Cambodia
ES Scholl or University Students
ET Technicians, specific industry

 

VAT

General

Standard rate is 10%

Date of Updates
13/07/2022

Why AYP

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