- Country Guide
- Cambodia
Cambodia
Last Update by Katie, 12 Aug 2024
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Exchange Rate
18 Sep 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
- 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
2.2% 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 in 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% |
| Over 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 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
Verbal or written. If they are written they can be in Khmer or English
Payroll Currency
KHR, USD accepted
Probation
-
- Regular Staff: 3 months
- Specialised workers: 2 months
- Non-specialised workers:1 month
Contract Period
No minimum duration
Termination
-
Notice for staff and employers during probation:
- No notice -
Voluntary Resignation and Involuntary Termination:
- 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:
- Only for dismissal without cause
- 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 - 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 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 |
| 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: 12 Aug 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
2.2% 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 in 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% |
| Over 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 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)
Used to replace temporarily absent staff, seasonal work, occasional increase in work or unusual company activities
Probation
-
- Regular Staff: 3 months
- Specialised workers: 2 months
- Non-specialised workers:1 month
Termination
Can not be terminated before expiry date, unless mutually agreed
-
Notice for staff and employers during probation:
- No notice -
Voluntary resignation and Involuntary termination:
- Under 6 months' service: No notice
- 6 - 12 months' service:: 10 days
- Over 1 year service:: 15 days
- If no prior notice, FDC is extended to its initial duration or deemed a UDC if total duration exceeds 2 years -
Severance:
- 5% of the salary for termination with or without cause or notice
- Termination without cause: Salary equal to the wage and benefit the employee should be entitled to up to the expiration date of the contract
Permanent (UDC)
Probation
-
- Regular Staff: 3 months
- Specialised workers: 2 months
- Non-specialised workers:1 month
Termination
-
Notice for staff and employers during probation:
- No notice -
Voluntary Resignation and Involuntary Termination:
- 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:
- Only for dismissal without cause
- 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
2024
| Date | Name |
|---|---|
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 |
| 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