- Country Guide
- Cambodia
Cambodia
Last Update by Julie, 13 Dec 2024
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Exchange Rate
22 Jan 2025
Cost of Living
Indicative value for a working adult in a city: Phnom Penh
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (KHR) |
|---|---|
| McDonalds Set Meal | 27,600 |
| Monthly Train and Bus Tickets | 43,164 |
| 3 Bedrooms Rental (City Center) | 4,913,674 |
| 3 Bedrooms Rental (Outskirt) | 2,375,395 |
Current Inflation Rate
3.04%
Wage
Minimum Wages
- Staff on probation: 202 USD per month, regular staff: 204 USD per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (KHR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
814,880 |
|
Mid-Level
5 Years
|
2,037,180 |
|
Experienced & Managerial Level
10 Years
|
4,073,170 |
|
Specialized & Senior-Level
15 Years
|
6,108,400 |
Annual Salary Growth
2.3%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Health Insurance | 2.6% | - | All Staff |
| National Social Security Fund | 0.8% | - | All Staff, capped at KHR1,200,000 monthly salary. |
| Old-age Pension (OP) |
Year 1 – 5: 2% Year 6 – 10: 4% Year 11 – 20: 1.375% increasing by 1.375% every 10 years |
Year 1 – 5: 2% Year 6 – 10: 4% Year 11 – 20: increasing by 1.375% every 10 years |
All staff, capped at KHR1,200,000 monthly salary. |
| Seniority Payment | 15 days per year | - |
Yearly fixed benefit, with half paid in June and the other half in December. Applies to all staff with at least 6 months of service. |
Other Benefit
Other common employment benefits in Cambodia include:
- Transport Allowance: 7 USD per month
- Mobile Allowance: 5 USD per month
Income Tax
Residents
-
Tax Period: 1 Jan - 31 Dec
Filing start date: 1 Feb of the following year
Filing due date: 31 Mar of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 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% |
| Over 12,500,000 | 20% |
Non-residents
- Flat rate of 20%
Working Hours
Statutory
48 hours
8 hours, 6 days a week
Monday-Saturday
Overtime
Limited to 2 hours per day
- Monday to Saturday: 150% regular hourly pay
- Monday to Saturday, after 22:00: 200% regular hourly pay
- Sunday and Public Holidays all day: 200% regular hourly pay
Employment Contract
Permanent (UDC)
Contract Format
Written in Khmer and English is accepted.
Payroll Currency
Both KHR and USD are accepted.
Probation
Regular employee (standard role): 3 months
Specialized employee (require specific skills): 2 months
Non-specialized workers: (unskilled): 1 month
Contract Period
No minimum duration
Termination
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | No notice required | Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
| Notice Period - Regular | Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months |
Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
| Severance Pay | Not Applicable | 6 months - 1 year service: 7 days salary Over 1 year service: 15 days salary for each completed year capped at 6 months' wages Payout includes 15 days' salary plus bonuses as seniority pay and unused leave |
6 months - 1 year service: 7 days salary Over 1 year service: 15 days salary for each completed year capped at 6 months' wages Payout includes 15 days' salary plus bonuses as seniority pay and unused leave |
Public Holiday
22 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 07 Jan | Victory over Genocide Day |
| 08 Mar | International Women Day |
| 14 Apr - 16 Apr | Khmer New Year |
| 01 May | Labor Day |
| 11 May | Visak Bochea Day |
| 14 May | King's Birthday |
| 15 May | Royal Ploughing Ceremony |
| 18 Jun | Queen Mother’s Birthday |
| 19 Sep - 23 Sep | Pchum Ben |
| 24 Sep | Constitution Day |
| 15 Oct | Commemoration Day of King's Father |
| 29 Oct | King's Coronation Day |
| 04 Nov - 06 Nov | Bon Om Touk |
| 09 Nov | Independence Day |
| 29 Dec | Peace Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
18 working days 1 extra days' leave for every 3 years' service |
All full-time staff working 48 hours per week with 1 year service |
| Sick Leave |
Up to 6 months |
All staff with 1 years' service 1st month – 100% of salary 2nd and 3rd month – 60% of salary Months 4 to 6 – Non-payment |
| Maternity Leave | 90 calendar days | All staff with 1 years' service |
| Special Leave | Up to 7 calendar days per event | All staff with events affecting immediate family |
Reference
- https://www.numbeo.com/cost-of-living/in/Phnom-Penh?displayCurrency=KHR
- https://www.statista.com/statistics/438719/inflation-rate-in-cambodia/
- https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-increase-in-minimum-wage-for-2024-for-the-garments-textiles-footwear-travel-products-and-bags-sectors/
- https://www.mlvt.gov.kh/index.php/en/
- https://www.tax.gov.kh
- https://taxsummaries.pwc.com/cambodia/individual/other-taxes
- https://cdc.gov.kh/laws-and-regulations/employment-and-labor/
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Contact UsCountry Guide - Cambodia
Last updated: 13 Dec 2024
Exchange Rate
Currency (KHR)
- 1 CNY = 0.185 KHR
- 1 USD = 1.32 KHR
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Phnom Penh
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (KHR) |
|---|---|
| McDonalds Set Meal | 27,600 |
| Monthly Train and Bus Tickets | 43,164 |
| 3 Bedrooms Rental (City Center) | 4,913,674 |
| 3 Bedrooms Rental (Outskirt) | 2,375,395 |
Current Inflation Rate
3.04%
Wage
Minimum Wages
- Staff on probation: 202 USD per month, regular staff: 204 USD per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (KHR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
814,880 |
|
Mid-Level
5 Years
|
2,037,180 |
|
Experienced & Managerial Level
10 Years
|
4,073,170 |
|
Specialized & Senior-Level
15 Years
|
6,108,400 |
Annual Salary Growth
2.3%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Health Insurance | 2.6% | - | All Staff |
| National Social Security Fund | 0.8% | - | All Staff, capped at KHR1,200,000 monthly salary. |
| Old-age Pension (OP) |
Year 1 – 5: 2% Year 6 – 10: 4% Year 11 – 20: 1.375% increasing by 1.375% every 10 years |
Year 1 – 5: 2% Year 6 – 10: 4% Year 11 – 20: increasing by 1.375% every 10 years |
All staff, capped at KHR1,200,000 monthly salary. |
| Seniority Payment | 15 days per year | - |
Yearly fixed benefit, with half paid in June and the other half in December. Applies to all staff with at least 6 months of service. |
Other Benefit
Other common employment benefits in Cambodia include:
- Transport Allowance: 7 USD per month
- Mobile Allowance: 5 USD per month
Income Tax
Residents
-
Tax Period: 1 Jan - 31 Dec
Filing start date: 1 Feb of the following year
Filing due date: 31 Mar of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 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% |
| Over 12,500,000 | 20% |
Non-residents
- Flat rate of 20%
Working Hours
Statutory
48 hours
8 hours, 6 days a week
Monday-Saturday
Overtime
Limited to 2 hours per day
- Monday to Saturday: 150% regular hourly pay
- Monday to Saturday, after 22:00: 200% regular hourly pay
- Sunday and Public Holidays all day: 200% regular hourly pay
Employment Contract
Fixed-Term (FDC)
Project-based work, seasonal employment, or temporary staff hiring.
Probation
Regular employee (standard role): 3 months
Specialized employee (require specific skills): 2 months
Non-specialized workers: (unskilled): 1 month
Termination
Cannot be terminated before expiry date, unless mutually agreed
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | No notice required | Under 6 months' service: No notice required 6 – 12 months' service: 10 days' notice required Over 1 year service: 15 days' notice required |
Under 6 months' service: No notice required 6 – 12 months' service: 10 days' notice required Over 1 year service: 15 days' notice required |
| Notice Period - Regular | Under 6 months' service: No notice required 6 – 12 months' service: 10 days' notice required Over 1 year service: 15 days' notice required |
Under 6 months' service: No notice required 6 – 12 months' service: 10 days' notice required Over 1 year service: 15 days' notice required |
Under 6 months' service: No notice required 6 – 12 months' service: 10 days' notice required Over 1 year service: 15 days' notice required |
| Severance Pay | Not Applicable | Salary equal to the wage and benefit the employee should be entitled to up to the expiration date of the contract Additional severance pay may apply based on years of service (typically 15 days per year of service) |
Salary equal to the wage and benefit the employee should be entitled to up to the expiration date of the contract Additional severance pay may apply based on years of service (typically 15 days per year of service) |
Permanent (UDC)
Probation
Regular employee (standard role): 3 months
Specialized employee (require specific skills): 2 months
Non-specialized workers: (unskilled): 1 month
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | No notice required | Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
| Notice Period - Regular | Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months |
Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
Under 6 months' service: 7 days 6 months - 2 years' service: 15 days Over 2 years -5 years' service: 1 month Over 5 years -10 years' service: 2 months Over 10 years' service: 3 months Employer provides 2 days paid leave per week during the notice period while the employee looks for a new job |
| Severance Pay | Not Applicable | 6 months - 1 year service: 7 days salary Over 1 year service: 15 days salary for each completed year capped at 6 months' wages Payout includes 15 days' salary plus bonuses as seniority pay and unused leave |
6 months - 1 year service: 7 days salary Over 1 year service: 15 days salary for each completed year capped at 6 months' wages Payout includes 15 days' salary plus bonuses as seniority pay and unused leave |
Public Holiday
22 days
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
18 working days 1 extra days' leave for every 3 years' service |
All full-time staff working 48 hours per week with 1 year service |
| Sick Leave |
Up to 6 months |
All staff with 1 years' service 1st month – 100% of salary 2nd and 3rd month – 60% of salary Months 4 to 6 – Non-payment |
| Maternity Leave | 90 calendar days | All staff with 1 years' service |
| Special Leave | Up to 7 calendar days per event | All staff with events affecting immediate family |
Reference
- https://www.numbeo.com/cost-of-living/in/Phnom-Penh?displayCurrency=KHR
- https://www.statista.com/statistics/438719/inflation-rate-in-cambodia/
- https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-increase-in-minimum-wage-for-2024-for-the-garments-textiles-footwear-travel-products-and-bags-sectors/
- https://www.mlvt.gov.kh/index.php/en/
- https://www.tax.gov.kh
- https://taxsummaries.pwc.com/cambodia/individual/other-taxes
- https://cdc.gov.kh/laws-and-regulations/employment-and-labor/
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000