Calculate the total cost to employ someone in Cambodia for 2025. See employer NSSF contributions (health 2.6%, occupational risk 0.8%), Tax on Salary withholding, and full cost-to-company breakdown.
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Better HR comes with fully localized payroll engines for Cambodia — handling tax, insurance, and contribution rules automatically.
Automatically calculates PIT based on Cambodian tax laws:
Progressive tax rates applied according to employee incomeIncludes allowable deductions and exemptionsMonthly withholding and annual reconciliation supportedHandles taxable and non-taxable componentsAccurate calculation of mandatory NSSF contributions:
Employee and employer contributions calculated per statutory ratesSalary ceilings and thresholds automatically appliedIntegrated with payroll for compliance and reportingAutomatically calculates contribution based on Cambodian tax laws:
Calculates employee and employer contributions for Cambodia’s healthcare systemEnsures statutory compliance for payroll reportingAutomated monthly deductions reflected in payslipsAutomatically calculates contribution based on Cambodian tax laws:
Employee and employer contributions calculated per labor regulationsSupports insurance coverage for workplace risksIntegrated into payroll for accurate statutory reportingAutomatically calculates contribution based on Cambodian tax laws:
Calculates contributions for employee pension schemes according to Cambodian lawSupports both employee and employer portionsAutomatically integrated into payroll cycleAutomatically calculates based on Cambodian tax laws:
Calculates end-of-service benefits based on tenure and local labor lawAutomatically included in payroll and final settlement calculationsEnsures accurate statutory complianceBetter HR automates payroll tax calculations for Cambodia and 8 other countries. Accurate, compliant, done in minutes.
Try Better HR FreeEmployers in Cambodia contribute 2.6% of each employee's monthly salary to the National Social Security Fund (NSSF) for health insurance. This covers medical care, hospitalization, and maternity benefits for the employee and their dependents. The contribution is a mandatory cost on top of the gross salary.
Employers also contribute 0.8% of each employee's monthly salary for occupational risk insurance through the NSSF. This covers work-related injuries, occupational diseases, and workplace accidents. Combined with health insurance, the total employer NSSF contribution is 3.4% of gross salary.
Employees contribute 2% of their monthly salary to the NSSF pension fund. This is deducted from the employee's gross salary by the employer. The pension scheme provides retirement benefits and is separate from the employer-funded health and occupational risk schemes.
Employers must withhold Tax on Salary (ToS) monthly using progressive rates from 0% to 20%. The first 1.5 million KHR per month is tax-free. Rates increase progressively: 5% on 1.5-2 million KHR, 10% on 2-8.5 million KHR, 15% on 8.5-12.5 million KHR, and 20% on income above 12.5 million KHR.
The total cost to employ someone in Cambodia is the gross salary plus employer NSSF contributions of 3.4% (2.6% health + 0.8% occupational risk). For example, an employee earning 2,000,000 KHR per month costs the employer 2,068,000 KHR per month: 52,000 KHR for health insurance and 16,000 KHR for occupational risk.
Employers contribute a total of 3.4% of each employee's monthly salary to the NSSF: 2.6% for health insurance and 0.8% for occupational risk insurance. These are mandatory costs paid on top of the employee's gross salary.
The total cost is the employee's gross salary plus employer NSSF contributions of 3.4%. For a monthly salary of 5,000,000 KHR (approximately USD 1,250), the employer pays an additional 170,000 KHR in NSSF contributions, making the total cost 5,170,000 KHR.
Employees contribute 2% of their monthly salary to the NSSF pension fund. This is deducted from their gross salary by the employer. The pension contribution is separate from the employer-funded health and occupational risk insurance.
Employers withhold ToS at progressive monthly rates: 0% on the first 1.5 million KHR, 5% on 1.5-2 million KHR, 10% on 2-8.5 million KHR, 15% on 8.5-12.5 million KHR, and 20% on income above 12.5 million KHR. Resident employees can claim dependent deductions of KHR 150,000 per child or spouse.
NSSF contributions are calculated on the employee's full monthly salary. Cambodia does not currently impose a salary ceiling on NSSF health or occupational risk contributions. The contribution percentages apply to the entire gross salary amount.
Employers must file and remit Tax on Salary to the General Department of Taxation by the 20th of the following month. NSSF contributions must also be remitted monthly. Late payments are subject to penalties and interest charges.
Benefits provided to employees such as private vehicle use, meals, accommodation, travel, low-interest loans, and entertainment are subject to a separate Fringe Benefits Tax at a flat rate of 20%. Employers must account for this when calculating total employment costs for employees receiving non-cash benefits.
Non-resident employees are subject to a flat 20% Tax on Salary on Cambodia-sourced income instead of the progressive rates. Employer NSSF contributions still apply at the same rates. Non-residents cannot claim dependent deductions.
Better HR automatically calculates employer NSSF contributions (2.6% health + 0.8% occupational risk), employee pension deductions (2%), and Tax on Salary withholding. It generates payslips with full cost-to-company breakdowns and produces reports for GDT and NSSF filing.
