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Labor Laws in Cambodia

  • Annual Leave: 18 days
  • Maternity Leave: 90 days
  • Public Holidays: 15
  • Workweek:40 hours per week.

Income Tax in Cambodia

There is no personal income tax, per se, in Cambodia. Instead, a monthly salary tax is imposed on individuals who derive income from employment.

General consulting income is excluded from salary tax but is subject to tax on profit. A Cambodian resident's worldwide salary is subject to Cambodia salary tax, while non-residents are taxed on Cambodian-sourced salary.

Value Added Tax (VAT) in Cambodia

  • VAT is charged at 10% on the value of the supply of most goods and services.
  • Exported goods and services rendered outside Cambodia are zero-rated.

Social Security in Cambodia

Cambodia has several social insurance, social assistance, and labor market programs to alleviate poverty and assist vulnerable populations.

Employer Contributions

  • Occupational Risk Insurance: Employers contribute 0.8% of the monthly average wage of an employee
  • Healthcare Insurance: Employers contribute 2.6% of the monthly average wage for healthcare benefits.
  • Pension Scheme: Employers contribute 2% of the employee's contributable wage towards the pension fund.

Employee Contributions

  • Pension Scheme: Employees contribute 2% of their contributable wage towards the pension fund.

Work Visas in Cambodia

Here is work visa information for Cambodia, download our guide for an extensive breakdown.

All foreign nationals who wish to work in Cambodia must obtain work permits from the Cambodian Ministry of Labor.

To be eligible for a work permit, a foreigner must have a business visa. An employer who has established an office and registered with the Ministry of Labor in Cambodia is responsible for processing an application for the employee’s work permit.

Work permits normally have an initial duration of one year.

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