Hire and pay employees in Camboya compliantly from day one

The minimum wage for 2024 is KHR 1.069.900 per month and can vary depending on the sector.

Cambodia does not impose income tax, however employees are required to pay contributions based on their salaries, and pay salary tax. Salary tax ranges from 0% to 20%, with a maximum contribution allowed. 

The employer cost is generally estimated at 6% of the employee salary.

• Pension Fund - 2%

• Occupational Risk Contribution - 0.80%

• Health Care Contribution - 2.60%

• Employer Liability Cost - An administrative fee of 0.60% is applied to ensure ongoing worker compensation and liability coverage These costs are provided as estimates and are intended solely for general informational purposes. To fully comprehend all associated costs and fees related to the terms of any employment agreement for this country, please contact our Sales team for a quote.

Standard working hours are 8 hours per day, 40 hours per week. The standard work week is from Monday to Friday. However, employees can have a work week from Monday to Saturday, achieving 48 hours per week.

Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 2 hours of overtime per working day. For additional hours, employees are paid:

• 150% of normal working payment rate for overtime work on a normal working day; 

• 200% of normal working payment rate for overtime work between 22:00 to 05:00 and work performed on normal weekly day off;

• 130% of normal working payment for permanent or rotating work performed between 22:00 to 05:00; and 

• 100% of normal working payment is applicable for work performed on public holidays, in addition to normal wage that the employee is entitled to on paid public holidays.