HR Updates 2025
Cambodia Payroll & Labor Law Cheat Sheet 2025
Everything HR needs to know about Cambodia payroll, tax, NSSF, overtime, and labour law compliance in 2025.
Cambodia NSSF Ceiling is KHR 1.5 Million: What Changes on Your Payroll
Prakas 234/26 lifts Cambodia's NSSF contributory wage to a KHR 600,000 floor and KHR 1.5 million ceiling from 19 October 2026. What employers pay now.
Betty Gervasini, FCA
Nov 3, 2026
What changed in Cambodia's NSSF contributions in October 2026?
Inter-Ministerial Prakas No. 234/26, signed on 19 October 2026 by the Ministry of Economy and Finance and the Ministry of Labour and Vocational Training, raises the NSSF contributory wage floor from KHR 400,000 to KHR 600,000 and the ceiling from KHR 1,200,000 to KHR 1,500,000. It took effect on signing. The contribution rates did not change. The wage they apply to did.
The old range had been in place since Sub-Decree 144 in August 2021. Five years later, the cap finally moved.
Who does the new NSSF wage range apply to?
All persons governed by the Labour Law. The summary of the Prakas specifically includes air and maritime transport personnel and domestic workers.
How much more will employers and employees pay?
For anyone earning at or above the new ceiling, here is the monthly maximum before and after:
| Scheme | Who pays | Rate | Old max (KHR) | New max (KHR) |
|---|---|---|---|---|
| Occupational risk | Employer | 0.8% | 9,600 | 12,000 |
| Health care | Employer | 2.6% | 31,200 | 39,000 |
| Pension | Employer | 2% | 24,000 | 30,000 |
| Pension | Employee | 2% | 24,000 | 30,000 |
| Total | 88,800 | 111,000 |
That puts the employer maximum at KHR 81,000 a month, up from KHR 64,800, and the employee maximum at KHR 30,000, up from KHR 24,000. Roughly USD 28 in total per person per month at the top.
Not life-changing per head. Across a few hundred staff, every month, it is a line your finance team will notice.
Three groups to check:
- At or above KHR 1,500,000: pay the new maximum.
- Between KHR 1,200,000 and KHR 1,500,000: contributions now follow their actual wage instead of stopping at the old cap.
- Below KHR 600,000: contributions are calculated on the KHR 600,000 floor, not their actual wage.
When does the new range apply to my payroll?
The Prakas took effect on 19 October 2026 but you can apply it on Nov 1, 2026.
This is not academic. NSSF contributions are due by the 15th of the following month.
What else is coming for Cambodia NSSF?
The pension scheme started in October 2022 at 4% (2% employer, 2% employee) for its first five years. Phase 2 is scheduled to double that to 8% (4% each). Combined with the new ceiling, that would put the employee pension contribution at up to KHR 60,000 a month.
Two increases in twelve months. Budget for both now.
What should employers in Cambodia do now?
- Update the floor and ceiling in your payroll settings.
- Get the first period confirmed by the NSSF, in writing.
- Re-run October if the answer is October, before the 15 November deadline.
- Check your low earners. Anyone under KHR 600,000 now contributes on the floor.
- Tell employees in the KHR 1.2 to 1.5 million band and above why their deduction went up. A payslip surprise becomes an HR ticket.
- Budget Phase 2 of the pension now, not in September.
Running payroll in Cambodia? See how HR Forte handles Cambodia payroll.
Frequently asked questions
What is the NSSF contributory wage ceiling in Cambodia?
KHR 1,500,000 a month, raised from KHR 1,200,000 by Inter-Ministerial Prakas No. 234/26, which took effect on 19 October 2026. Contributions for occupational risk, health care and pension are calculated on wages up to that ceiling.
What is the minimum NSSF contributory wage in Cambodia?
KHR 600,000 a month, raised from KHR 400,000. Employees earning less than that still have contributions calculated on KHR 600,000.
Did Cambodia's NSSF contribution rates change?
No. Occupational risk stays at 0.8% and health care at 2.6%, both paid by the employer, and pension stays at 2% employer plus 2% employee. Only the wage range those rates apply to changed.
Do employers need to recalculate October 2026 NSSF contributions?
Possibly. The Prakas took effect on 19 October 2026 but does not name the first contribution period. HR Forte recommends confirming with the NSSF before filing October contributions, which are due by 15 November 2026.
Does the new NSSF wage range apply to domestic workers?
Yes. The Prakas applies to all persons governed by the Labour Law, and the published summary names domestic workers and air and maritime transport personnel specifically.
The cap moved. Did your payroll?
Tell us how you run Cambodia payroll today. We will show you what the new NSSF range changes in your numbers, and what is coming next year.
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