---
name: kh-payroll-social
description: "Source-cited draft: payroll & social contributions for Cambodia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kh-payroll-social"
  jurisdiction: "KH"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# 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](https://taxsummaries.pwc.com/cambodia/individual/tax-administration))_
- **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](https://www.nssf.gov.kh/employment-injury-scheme-2/contribution-payment/))_
- **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](https://eurocham-cambodia.org/prakas-no-449-on-determine-nssf-contribution-rate-for-occupation-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](https://www.aplusconsulting.com.kh/insight/cambodia-labour-law/nssf))_
- **NSSF pension — employer share** — 2% of contributory wage percent  _([Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme](https://www.aplusconsulting.com.kh/insight/cambodia-labour-law/nssf))_
- **NSSF pension — employee share** — 2% of contributory wage (deducted from salary) percent  _([Law on Social Security Schemes; Sub-Decree on Pension Social Security Scheme](https://www.aplusconsulting.com.kh/insight/cambodia-labour-law/nssf))_
- **Minimum contributory wage** — KHR 400,000 per month KHR  _([Prakas on NSSF Contributory Wage Brackets](https://www.aplusconsulting.com.kh/insight/cambodia-labour-law/nssf))_
- **Maximum contributory wage (cap)** — KHR 1,200,000 per month KHR  _([Prakas on NSSF Contributory Wage Brackets](https://www.aplusconsulting.com.kh/insight/cambodia-labour-law/nssf))_
- **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](https://www.aplusconsulting.com.kh/insight/cambodia-labour-law/nssf))_
- **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](https://cambodia.acclime.com/guides/payroll-hr-requirements/))_
- **NSSF registration obligation** — Employers with at least one employee must register with the NSSF and enroll employees  _([Law on Social Security Schemes](https://cambodia.acclime.com/guides/payroll-hr-requirements/))_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kh-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kh-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.