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.
All persons governed by the Labour Law. The summary of the Prakas specifically includes air and maritime transport personnel and domestic workers.
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:
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.
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.
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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.
KHR 600,000 a month, raised from KHR 400,000. Employees earning less than that still have contributions calculated on KHR 600,000.
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.
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.
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.
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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