Calculate the total cost to employ someone in Cambodia for 2026. See employer NSSF contributions (pension 2%, health care 2.6%, occupational risk 0.8%), Tax on Salary withholding, and the full cost-to-company breakdown.
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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:
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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:
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Try Better HR FreeNSSF contributions are not charged on the full salary. They are charged on a contributory wage that is clamped between a floor and a ceiling. Inter-Ministerial Prakas 234/26 (19 October 2026) raised this range from KHR 400,000-1,200,000 to KHR 600,000-1,500,000 for all three schemes, applied from November 2026. An employee earning KHR 5,000,000 a month therefore contributes on KHR 1,500,000, and one earning KHR 500,000 contributes on KHR 600,000.
Since October 2022 the NSSF pension scheme is funded at 4% of the contributory wage, split 2% employer and 2% employee for the first five years (until around September 2027). At the KHR 1,500,000 ceiling the employer's share is KHR 30,000 a month.
Employers pay 2.6% of the contributory wage for the health care scheme and 0.8% for occupational risk, which covers work injuries and occupational disease. Neither is deducted from the employee. At the ceiling these are KHR 39,000 and KHR 12,000 a month.
Employees contribute 2% of the contributory wage to the pension scheme, deducted from gross pay by the employer. The maximum deduction is KHR 30,000 a month.
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 5.4% of the contributory wage (2% pension, 2.6% health care, 0.8% occupational risk). Because of the ceiling, the employer's NSSF cost is at most KHR 81,000 a month. For example, an employee earning KHR 1,000,000 a month costs KHR 1,054,000, and one earning KHR 2,000,000 costs KHR 2,081,000.
Employers pay 5.4% of the employee's NSSF contributory wage: 2% for the pension scheme, 2.6% for health care and 0.8% for occupational risk. The contributory wage is the salary clamped between KHR 600,000 and KHR 1,500,000 (from November 2026), so the employer's NSSF cost is capped at KHR 81,000 a month.
The total cost is the employee's gross salary plus employer NSSF contributions. For a monthly salary of KHR 5,000,000 (about USD 1,250), NSSF is charged on the KHR 1,500,000 ceiling, so the employer pays KHR 81,000 (KHR 30,000 pension, KHR 39,000 health care, KHR 12,000 occupational risk), making the total cost KHR 5,081,000.
Employees contribute 2% of their NSSF contributory wage to the pension scheme, deducted from gross pay by the employer. With the KHR 1,500,000 ceiling that applies from November 2026, the maximum employee deduction is KHR 30,000 a month. Employees do not pay towards health care or occupational risk.
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.
Yes. All NSSF contributions are calculated on a contributory wage between a floor and a ceiling. Prakas 234/26 raised the range from KHR 400,000-1,200,000 to KHR 600,000-1,500,000, applied from November 2026. Salaries above KHR 1,500,000 contribute on KHR 1,500,000; salaries below KHR 600,000 contribute on KHR 600,000.
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 (pension, health care and occupational risk), employee pension deductions, and Tax on Salary withholding. It generates payslips with full cost-to-company breakdowns and produces reports for GDT and NSSF filing.
