Edisi 2026Kemboja Panduan Gaji
Everything Cambodian HR and payroll professionals need — NSSF, Personal Income Tax (PIT), Seniority Pay, severance pay, leave entitlements, minimum wage and employer obligations. All in one comprehensive guide.
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Mengapa Panduan Ini Penting
Every payroll run carries legal weight.
Every payroll run in Cambodia carries legal weight. Get it right, and your people are paid accurately, your contributions land on time, and your business stays on the right side of Cambodia's statutory frameworks. Get it wrong, and the consequences range from financial penalties to labour disputes. For HR and payroll teams, the challenge is real. Cambodian payroll is not complicated in principle — but it is detailed, and the details matter, especially given the country's dual-currency and semi-monthly pay structure. Here is a plain-language overview of what employers need to manage in 2026.
Panduan ini menerangkan:
The Cambodian Payroll Framework
Dana Jaminan Sosial Kebangsaan (NSSF)
Personal Income Tax (Tax on Salary)
Bayaran Senioriti
Minimum wage
Leave entitlements and public holidays
Termination, severance pay and probation
Compliance calendar and deadlines
Foreign employee considerations
How MiHCM Payroll meets Cambodia's requirements
The Three Statutory Frameworks
Three obligations. Every cycle. Get all three right.
NSSF
National Social Security Fund
Tiga dana — Persaraan, Risiko Pekerjaan dan Kesihatan — diuruskan di bawah satu sumbangan. Beban majikan keseluruhan adalah kira-kira 5.4% daripada gaji kasar; pekerja menyumbang 2% (Persaraan sahaja). Semua dihadkan pada had gaji bulanan KHR 1,200,000.
PIT
Tax on Salary
Cukai progresif ke atas gaji ditahan setiap bulan dan dihantar kepada Jabatan Percukaian Umum. Pekerja warganegara dikenakan cukai mengikut skala progresif; pekerja bukan warganegara membayar kadar rata 20% ke atas jumlah gaji.
Bayaran Senioriti
semi-annual statutory payment
Bayaran wajib untuk semua pekerja tetap (IDC), dibayar setiap bulan Jun dan Disember. Dikira berdasarkan purata gaji kasar selama enam bulan sebelumnya — bukan gaji bulan semasa.
Kegagalan Paling Lazim
The most common failures are systemic, not dramatic.
These are the mistakes that happen when payroll is managed manually, systems aren't configured for Cambodia's dual-currency and semi-monthly structure, or teams are stretched across too many obligations at once. The consequences — underpayment, labour disputes and audit exposure — are real.
Applying the wrong NSSF ceiling — or missing it entirely for Risk and Health Funds
Incorrect Seniority Pay calculation — wrong working-day divisor or wrong wage base
Calculating severance pay on basic salary alone, excluding allowances and benefits
Missing the mandatory June and December Seniority Pay cycles
Including FDC and probation employees in Seniority Pay who are not eligible
Taxing non-resident employees at resident rates instead of the flat 20%
Processing all deductions in one run instead of splitting correctly across 1st Pay and 2nd Pay
How MiHCM Handles Cambodia Payroll
Built for Cambodia. Every obligation, automated.
MiHCM Payroll handles NSSF, PIT and Seniority Pay calculations automatically for Cambodia. Every pay run applies the correct NSSF ceiling, resident/non-resident PIT treatment, and semi-monthly (1st Pay / 2nd Pay) processing. Seniority Pay is automatically triggered every June and December.
Kadar statutori yang dikira secara automatik
Kadar Tabung Pencen, Risiko dan Kesihatan NSSF terpakai secara automatik dengan had gaji KHR 1,200,000 — tiada had manual diperlukan.
Gaji separuh bulan sudah siap
Templat skim Gaji 1 dan Gaji 2 mengendalikan secara automatik struktur pemprosesan dwibulan yang unik di Kemboja.
Bayaran senioriti diautomasikan
Bayaran senioriti dikira secara automatik setiap Jun dan Disember menggunakan purata gaji enam bulan yang betul.
Laporan statutori untuk Kemboja
Fail pendaftaran NSSF, laporan penahanan PIT dan pengiraan pampasan pemutusan perkhidmatan — dijana dengan satu klik.
Sokongan dua mata wang
Gaji diproses dalam KHR atau USD, dengan penukaran automatik untuk pengiraan statutori NSSF dan PIT.
Platform pelbagai negara
Malaysia, Singapura, Thailand, Kemboja, Sri Lanka dan banyak lagi — platform HR bersepadu.
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