Expand your global workforce in Cambodia
Your guide to the employment landscape, working customs and local labor laws in Cambodia
Capital
Phnom Penh
Currency
Cambodian Riel (KHR)
Languages
Khmer/Cambodian (Official), English
GDP per Capita
$2,018.70
Employer Tax
3.40%
Payroll Frequency
Monthly
Talent overview
Cambodia has an emerging economy. The major established industries are tourism and textiles, while agriculture provides a living for the rural population. The garment industry accounts for about 80% of the country’s exports. Investors are attracted to Cambodia for its favorable taxation, low wages, and easy access to the Asian market. Industry 4.0 is getting fast-forwarded in Cambodia and is creating opportunities for economic development.
Major economic hubs:
Phnom Penh, Siem Reap, Sihanoukville
Skills in demand:
Informational Technology Engineer, Developer, Software Engineers
Cambodia
Top local universities in Cambodia
Royal University of Phnom Penh
Ranking
Local: 1
World: 5769
University of Puthisastra
Ranking
Local: 2
World: 7788
University of Cambodia
Ranking
Local: 3
World: 8297
Institute of Technology of Cambodia
Ranking
Local: 4
World: 8396
Paññasastra University of Cambodia
Ranking
Local: 5
World: 8431
Top Local Job Boards
Khmer Online Jobs, Pelprek.com, BongThom.com
Number of LinkedIn users
555,300
Top Recruitment Agencies
Where to find talent
Top Local Job Boards:
Top Local Job Boards
Number of LinkedIn users:
Number of LinkedIn users
Top Recruitment Agencies:
Top Recruitment Agencies:
Salary Data
An overview of some of Cambodia’s jobs and their respective average salary is given below. To learn more, read here.
| Job Title | Average Monthly Salary (KHR) | Average Monthly Salary (USD) |
| Information Technology Manager | 5,710,000 KHR | 1,384 USD |
| Business Development Manager | 5,320,000 KHR | 1,289 USD |
| Business Analyst | 4,010,000 KHR | 972 USD |
| Project Manager | 3,700,000 KHR | 897 USD |
| Developer / Programmer | 3,370,000 KHR | 817 USD |
| Network Engineer | 2,790,000 KHR | 676 USD |
| Customer Service Representative | 1,300,000 KHR | 315 USD |
Employ in Cambodia
Employing in Cambodia
Employment in Cambodia is overseen by several legal instruments, from the Constitution to laws on social security schemes. While onboarding an individual, the employer must know about it. The following section mentions the necessary information.
Employee Contract
Employment contracts are meant to establish employment relationships legally. Employment contracts in Cambodia are of two types: Fixed duration contracts and unfixed-duration contracts. The contract’s language should be in the local language, Khmer, though it is not legally mandatory. But to obtain a work permit for foreign employees, the employment contract must be translated into Khmer.
Probation Period
The usual probationary period followed in Cambodia is from one to three months.
Public and Provincial Holidays
| Date | Name | Type |
| January 1 | New Year | National Holiday |
| January 7 | Victory over Genocide Day | National Holiday |
| March 8 | International Women Day | National Holiday |
| April 14 | Khmer New Year Day (Day 1) | National Holiday |
| April 15 | Khmer New Year Day (Day 2) | National Holiday |
| April 16 | Khmer New Year Day (Day 3) | National Holiday |
| May 1 | Labour Day | National Holiday |
| May 11 | Visak Bochea Day | National Holiday |
| May 14 | King’s Birthday | National Holiday |
| May 15 | Royal Plowing Ceremony | National Holiday |
| June 18 | King’s Mother’s Birthday | National Holiday |
| September 21 | Pchum Ben Festival | National Holiday |
| September 22 | Pchum Ben Festival | National Holiday |
| September 23 | Pchum Ben Festival | National Holiday |
| September 24 | Constitutional Day | National Holiday |
| October 15 | Commemoration Day of King’s Father | National Holiday |
| October 29 | King’s Coronation Day | National Holiday |
| November 4 | Water Festival Ceremony (Day 1) | National Holiday |
| November 5 | Water Festival Ceremony (Day 2) | National Holiday |
| November 6 | Water Festival Ceremony (Day 3) | National Holiday |
| November 9 | Independence Day | National Holiday |
| December 29 | Peace Day | National Holiday |
Employee Leaves
| Type of leave | Time Period | Mandatory |
| Annual leave/Earned Leave | 18 days | Yes |
| Sick Leave | 180 days | Yes |
| Maternity Leave | 90 days | Yes |
Leave Compliance
Public and Provincial Holidays
Payroll in Cambodia
Payroll cycle
Regular employees’ wages are paid monthly. Laborers are paid at least once every 16 days.
Minimum wage
The monthly minimum wage is USD 202 or KHR 810,612.00/month for probationary workers and USD 204 or KHR 818,800.00/month for regular workers.
Overtime pay
Overtime is provided at 150% of the regular pay rate. Overtime between 10 pm and 5 am, on public holidays, and on Sundays, the pay rate is 200%.
How taxes work
Employer Payroll Tax
| Scheme | Employers Contribution |
| Pension (Private sector) | 2% for first 5 years of the scheme; 4% for next 5 years, increasing by 2.75% every 10 years after that |
| Professional Risk | 0.8% (private sector); 0.2% (public sector) |
| Healthcare | 1.30% |
Employee Payroll Tax
| Scheme | Employees Contribution |
| Pension (Private sector) | 2% for first 5 years of the scheme; 4% for next 5 years, increasing by 2.75% every 10 years after that |
| Professional Risk | – |
| Healthcare | 1.30% |
Employee Income Tax
| Annual Taxable Income (Cambodian Riels, KHR) | Tax Rate |
| 0 – 18,000,000 | 0% |
| 18,000,001 – 24,000,000 | 5.00% |
| 24,000,001 – 102,000,000 | 10% |
| 102,000,001 – 150,000,000 | 15% |
| Above 150,000,000 | 20% |
Non-residents are taxed at a flat rate of 20%, which constitutes a final tax.
VAT
The standard VAT rate is 10%
Bonus
13th Month Pay
After the first year of service, it is customary to provide the employees a seniority bonus, which ranges from $2 to $11, depending on the years of service, and is a constant at $11 beyond 11 years of service. It may be paid monthly or in the 13th month.
Employee Benefits
- Seniority bonus
- Attendance bonus
- Transportation and accommodation allowance
- Maternity leave
- Paternity leave
- Health Insurance
- Social Security
Employee offboarding
The termination procedures depend on the type of employment contract, the position held by the employee, and the reason for termination.
Fixed-Term Contract
An FDC cannot be terminated before its stipulated expiry date unless the employee and employer sign a mutual separation agreement before a labor inspector. If one of the parties disagrees, the employment contract cannot be terminated unless for reasons of gross misconduct.
Unfixed duration Contract
For indefinite employment, written notice must be given. A UDC is terminated with cause when it is terminated on any of the following grounds:
- A reason related to the employee’s aptitude or behavior, depending on the requirements of the enterprise
- A force majeure situation
- Serious misconduct from the employee.
The employer must also notify the Ministry of Labor.
Upon termination, the employee is entitled to request a certificate of employment stating the dates of employment and information about the position held. If the employer refuses to provide this, the employer must pay the employee for damages.
The usual notice period during the probationary period is between 7 to 15 days. In the case of permanent employees, this period is in the range of seven to ninety days.
If the employer fails to give written notice or does not follow the notice period, compensation must be given to the employee for the amount that the employee would have earned during the notice period.
For indefinite period employment, the severance pay is as follows:
| Years of Employment | Severance Pay |
| 6 months – 1 year | 7 days |
| Above 1 year | 15 days’ wages for every year of employment (maximum 6 months) |
For fixed-term contract employment, employees shall receive at least 5% of wages obtained during the contract period.
Visa and
immigration
In order to work in Cambodia, a work permit and an employment card need to be obtained from the Ministry of Labor and Vocational Training (MLVT). A valid business visa or E-class visa is required for foreign employees.
For foreigners working in Cambodia as freelancers and Entrepreneurs – Visa type is EB
For foreigners starting a job or business in Cambodia – Visa type is EP
Your employment toolkit for Cambodia
Expand into
150+ countries
Expand globally and hire talent in 150+ countries without having to set up an entity. Use Multiplier's Employer of Record to manage the complete employee experience while having the flexibility to enter new markets.
Overtime Pay
Minimum Wage
Overtime Pay
Visa and Immigration