Asia HR Laws
Philippines Payroll & Labor Law Cheat Sheet 2025
A 2025 guide to Philippines payroll, SSS, PhilHealth, Pag-IBIG, tax tables, allowances, and labour law compliance.
Cambodia Payroll & Labor Law Cheat Sheet 2025
Everything HR needs to know about Cambodia payroll, tax, NSSF, overtime, and labour law compliance in 2025.
Betty Gervasini, FCA
Oct 20, 2025
🇰🇭 Cambodia Payroll & Labor Law Cheat Sheet — 2025 Edition
Running payroll in Cambodia doesn’t have to feel like a jungle trek through acronyms — GDT, NSSF, LACMS — we’ve mapped it all out for you.
This 2025 guide breaks down the essentials (tax, NSSF, leave, and deadlines) into a simple, human-friendly format.
Whether you’re managing HR, finance, or a growing startup team, this cheat sheet helps you stay compliant — minus the headache.
🏁 1. Registration & Who You File With
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GDT (General Department of Taxation): Register for Tax on Salary (ToS) withholding and file online monthly.
📅 Deadline: by the 20th of the following month. -
NSSF (National Social Security Fund): Register within 30 days of business start to receive your NSSF ID.
Covers Occupational Risk, Health Care, and the new Pension Scheme.
💸 2. Salary Tax (ToS) Bands for 2025
| Monthly Taxable Salary (KHR) | Rate |
|---|---|
| ≤ 1,500,000 | 0 % |
| 1,500,001 – 2,000,000 | 5 % |
| 2,000,001 – 8,500,000 | 10 % |
| 8,500,001 – 12,500,000 | 15 % |
| ≥ 12,500,001 | 20 % |
💡 Non-residents: flat 20 % tax on Cambodia-sourced income.
🗓 File + pay by the 20 th each month (via e-filing).
🩺 3. NSSF Contributions (2025 Rates)
| Scheme | Employer | Employee | Notes |
|---|---|---|---|
| Occupational Risk | 0.8 % | – | Covers accidents & occupational disease |
| Health Care | 2.6 % | – | Employer pays 100 % |
| Pension Scheme (Phase 1) | 2 % | 2 % | Base KHR 400 k – 1.2 M |
📅 Pay by the 15 th and submit monthly report by the 20 th.
⏱️ 4. Working Hours & Overtime Rules (2025 Update)
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Standard hours: 8 /day · 48 /week
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Overtime pay: 150 % (day) | 200 % (10 pm – 5 am or rest day)
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🔔 New: From 2025, you must apply at least 3 days in advance via MLVT’s LACMS to get approval for:
▫ Overtime work ▫ Working on holidays ▫ Suspending weekly day off
Non-compliance can trigger fines.
📕 5. Payroll Books & Inspections — New in 2025
Under Prakas No. 111/25 & 113/25 (6 May 2025):
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Maintain a standardized Payroll Ledger and Enterprise Book in MLVT’s online system (LACMS).
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Must be available for inspection any time.
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Replaces older manual reporting formats.
👩🍼 6. Leave & Employee Entitlements
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Weekly Rest: 24 hours (usually Sunday)
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Annual Leave: 18 days per year after 1 year service (1.5 days / month)
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Maternity Leave: 90 days (half-pay minimum)
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Seniority Pay: UDC & FDC employees entitled per Labor Law.
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Sick Leave: Allowed up to 6 months (qualified medical certificate).
🏦 7. Payroll & Payment Basics
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Pay employees at least twice per month (mid-month + month-end).
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Provide itemized payslips showing gross pay, OT, deductions and benefits.
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Payments may be made by cash, check, or bank transfer.
💡 If cash is used → get employee signature as proof of payment.
✅ 8. Quick Employer Checklist
☑ Register with GDT & NSSF
☑ Withhold ToS & file by 20 th monthly
☑ Pay NSSF by 15 th (OR 0.8 %, HC 2.6 %, Pension 2 %+2 %)
☑ Submit NSSF reports by 20 th
☑ Apply for OT / holiday work via LACMS (3 days before)
☑ Maintain Payroll Ledger & Enterprise Book (online)
💡 9. Bonus Tips from HR Forte
💻 Go digital: Use e-filing for ToS & NSSF — faster and fine-proof.
📅 Set two reminders each month (15 th & 20 th).
🧾 Track garment sector minimum wage — US $208 for 2025, US $210 for 2026 already confirmed.
🤖 Let AskGenie check Cambodia compliance in seconds.
🚀 Stay Ahead with HR Forte
HR Forte simplifies Cambodia payroll, NSSF filings and tax withholding with automation and AI compliance support.
💬 Ask Genie anything about labor laws — any language, any time. Learn more about AskGenie
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