Cambodia

Last Update by Katie, 07 Jun 2024

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Exchange Rate

13 Jun 2024

 

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

  • Probationary worker – 202 USD per month
  • Regular employee – 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

2.2% to 2.6%

Statutory Contribution

Country Level

Type Employer Rates Employee Rates Notes
Health Insurance 2.6% - All Staff
National Social Security Fund 0.8%
Capped at KHR1,200,000
- All Staff
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
Seniority Payment 15 days per year
Yearly age and fixed benefit, half paid in June and December
- All staff with 6 months' 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: 1st January - 31st December of the previous year
    Filing start date: 1 February of the following year
    Filing due date: 31st March 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%
>12,500,000 20%

Non-residents

  • Flat rate of 20%

Working Hours

Statutory

48 hours
8 hours, 6 days a week

Typical practice

48 Hours
Monday-Saturday

Overtime

Limited to 2 hours per day

  • Monday - Saturday – 150% of regular hourly pay
  • Monday - Saturday, after 22:00 – 200% of regular hourly pay
  • Sunday & Public Holidays – all day – 200% of regular hourly pay

Employment Contract

Permanent (UDC)

Probation

  • - Regular Staff: 3 months
    - Specialised workers: 2 months
    - Non-specialised workers:1 month

Termination

  • Notice Period:
    - 6 months' service: 7 days
    - 6 months - 2 years' service: 15 days
    - 2-5 years' service: 1 month
    - 5-10 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

Public Holiday

22 days

Country Level

Date Name
01 Jan New Year's Day
07 Jan - 08 Jan Victory Day
08 Mar International Women's Day
13 Apr - 16 Apr Cambodian New Year's Day (Khmer New Year)
01 May Labor Day
14 May Birth of King Norodom Sihamoni
22 May - 22 May Visak Bochea Day
26 May - 27 May Royal Ploughing Ceremony
18 Jun Birth of the Queen Mother
24 Sep Constitution Day
01 Oct - 03 Oct Cambodian 15-day religious festival (Pchum Ben)
15 Oct Commemoration of Late King Father
29 Oct Coronation Day of King Sihamoni
09 Nov Independence Day
14 Nov - 16 Nov Cambodian Water Festival (Bon Om Touk)

Leave

Leave Type Entitlement Notes
Annual Leave 18 working days
1 days' leave for every 3 years service
Full-time staff: 1.5 days of leave per month
Staff working less than 48 hours per week: pro-rata basis
Sick Leave (long term) 6 months Staff with 1 years' service
Maternity Leave 3 calendar months Staff with 1 years' service

Reference

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