Employer of Record (EOR) in Cambodia

Hire in Cambodia in days, with no entity and no exposure to getting Tax on Salary or NSSF registration wrong. We place you with the right vetted EOR partner, at pricing you will not get going direct, and stay on your side for the life of the relationship.

  • Independent advice
  • Vetted partners
  • Operational in days

What an Employer of Record does for you in Cambodia

An Employer of Record is a company that legally employs your Cambodian staff on your behalf. You choose the person and direct their work day to day. The EOR is the legal employer on paper, which is what lets you build a team in Cambodia without forming your own company.

In practice the EOR partner takes on everything that needs a Cambodian legal entity and local expertise: a compliant employment contract correctly typed as either a Fixed Duration Contract or an Undetermined Duration Contract under the Labour Law, monthly Tax on Salary withholding, registration and contributions across all three National Social Security Fund schemes (occupational risk, health care, pension), statutory benefits and leave, and compliant onboarding and lawful exits with the correct statutory notice. You get a working team in days. The EOR carries the legal and compliance weight; you carry the commercial relationship. The only question worth spending time on is which partner is genuinely strong in Cambodia, and that is the question we answer for you.

01

Legal employer, on paper

A compliant Cambodian employment contract, correctly typed as FDC or UDC under the Labour Law, with all statutory terms correct from day one.

02

Compliant from day one

Monthly Tax on Salary withholding and contributions across all three NSSF schemes, with statutory filings made to the National Social Security Fund and the General Department of Taxation.

03

No entity required

Statutory benefits, annual leave, notice and severance under the Labour Law, and lawful onboarding and exits. You get a working team in days; the EOR carries the legal weight.

How it works: four steps to a compliant hire

From first call to a compliant Cambodian hire at work, usually in days.

01 — Scope & quote

We map the role, salary, and start date, and come back with a clear all-in monthly cost. No guesswork, no hidden extras.

02 — Compliant contract

Your employment contract is drafted to Cambodian standards by the partner, correctly typed as FDC or UDC, and we sanity-check the terms and pricing before you sign. Compliant from day one.

03 — Onboard in days

A correct Cambodian contract is issued under the Labour Law, with all statutory terms from day one. Your hire can start in days.

04 — Payroll & compliance run

Tax on Salary and all three NSSF contributions calculated and withheld, payslips issued, statutory filings made to the National Social Security Fund and the General Department of Taxation. You direct the work; the compliance just runs.

What EOR in Cambodia costs

Two parts: the statutory cost of employing someone, and the EOR partner fee. In Cambodia the statutory employer cost runs through three separate NSSF schemes, and the wage itself may or may not have a legal floor depending on the sector. We make both transparent before you commit, so there are no surprises.

Employer NSSF contributions

0.8% of contributory wage for occupational risk (employer-only), 2.6% for health care (fully employer-borne since 2018), and 2% for pension in the current phase (rising later in the scheme’s escalation schedule), all capped at a KHR 1,200,000 monthly contributory wage. Predictable and fully costed before you commit.

Minimum wage (2026)

USD 210/month applies only to the textile, garment, footwear, travel goods and bag sectors (USD 208 during probation). No general minimum wage exists in law for any other sector; outside garments, pay is market-set and we benchmark it for you.

Income tax (employee)

Five-band monthly progressive Tax on Salary from 0% up to 20%, withheld monthly by the employer at source and remitted to the General Department of Taxation. Borne by the employee, not added to your cost.

EOR partner fee

A transparent per-employee monthly fee. We benchmark across our vetted network, typically 15 to 25% below going direct, and renegotiate for you at renewal.

Why run it through Bradford Jacobs

We know which EOR partners are genuinely strong in Cambodia, by sector and by complexity. We place you with the right one, at pricing you will not get going direct, and stay on your side for the life of the relationship.

Independent, not a single provider

We are independent: we assess what you actually need, place you with the right vetted partner, secure pricing you will not get going direct, and stay on your side to escalate or renegotiate. You get advice, not a product pitch.

  • Independent advice
  • Vetted partners only
  • On your side at renewal

Pricing you can’t get direct

Cambodia’s employer cost splits across three separate NSSF schemes, and the wage benchmark itself changes depending on whether you are hiring into garments or not, which makes it easy to under- or over-quote a monthly fee up front. We benchmark across our partner network for rates typically 15 to 25% below going direct, and renegotiate on your behalf at renewal. Most companies do not know how much room there is to negotiate. We do.

  • 15-25% below direct
  • Network benchmarking
  • Renegotiated for you

Straight to the top when it matters

When something needs resolving, and in global employment it sometimes does, you come to us. We escalate directly, past the helpdesk, to people who can actually move it.

  • Direct escalation
  • No support queues
  • Named account contact

Two decades across markets

Two decades placing and managing EOR arrangements across global markets, with the local knowledge of the Labour Law’s FDC/UDC distinction, the three-scheme NSSF structure, and Cambodian termination rules that keeps you compliant.

  • EOR specialists
  • Labour Law FDC/UDC
  • Risk removed

Built for conversion to your own entity

Most companies use EOR for 12 to 24 months, then move to their own Cambodian Private Limited Company. We plan that crossover and manage the transition when the economics justify it.

  • EOR to entity path
  • Transition managed
  • Crossover planning

Why an EOR is the fastest compliant way into Cambodia

Two things slow foreign employers down in Cambodia: the time to register a company, and the risk of typing the contract wrong, an FDC that quietly exceeds two years converts automatically to a UDC, with all the notice and seniority-payment obligations that follow. An EOR removes both.

Working time, leave & contracts

Compliance handled under one national Labour Law. Cambodian employment law requires registration with the National Social Security Fund for enterprises of eight or more employees, correct classification of every contract as FDC or UDC, and lawful notice tied to seniority for UDC terminations. An EOR carries all of it correctly from day one, so a wrong assumption never becomes a liability.

Operational in days, not weeks

Registering a company in Cambodia can be done relatively quickly through the Ministry of Commerce’s single-window portal, but you still cannot legally employ anyone until registration, GDT tax registration, and NSSF enrolment are all in place. An EOR removes that wait entirely: a compliant Cambodian contract is issued and your hire starts in days. You prove the market first, then incorporate later only if the headcount justifies it. This is the real value of EOR in Cambodia: speed into a market where the wage floor itself only exists for one sector, with the compliance carried by an expert.

Everything your Cambodian EOR covers

One transparent monthly fee per employee covers all of this. No hidden extras.

Compliant Cambodian contract

A compliant Cambodian employment contract, correctly typed as FDC or UDC under the Labour Law, issued and maintained for you.

Payroll & three-scheme NSSF

Monthly payroll run, with Tax on Salary and all three NSSF contributions calculated, withheld, and filed correctly each month.

Statutory benefits

All statutory benefits administered: paid annual leave (1.5 days per month of service), public holidays gazetted annually by the Ministry of Labour and Vocational Training, maternity leave, and statutory notice on exit for UDCs, tied to length of service. Employee NSSF deductions run to about 2% of contributory wage for pension; employees pay nothing toward occupational risk or health care, both of which are funded by the employer alone.

Compliance & support

Ongoing HR compliance and a single point of contact, for the life of the engagement.

Your questions answered

Straight answers on how Employer of Record works in Cambodia.

Is my hire employed by Bradford Jacobs or by me?

Legally, your hire is employed by the Cambodian EOR partner we place you with, which is what keeps you compliant without an entity. Day to day they work for you: you set the work, the goals, the relationship. You get the team; the partner carries the legal weight.

Usually within days once the role and salary are agreed, with a compliant Cambodian contract from day one. Compare that to company registration, NSSF enrolment, and GDT tax registration all having to complete before you can legally employ anyone.

Only if you are hiring into the textile, garment, footwear, travel goods or bag sectors, where the 2026 floor is USD 210/month (USD 208 during probation). Every other sector has no statutory minimum wage in Cambodia; pay is market-set, and we benchmark it for your role.

Yes, when done properly. The EOR is a real Cambodian legal employer meeting all Labour Law, NSSF, and Tax on Salary obligations. The risk is using an under-resourced partner, which is exactly why we place you with vetted partners and stay on your side for the life of the relationship.

The compliant contract, monthly payroll (Tax on Salary and all three NSSF withholdings), employer contributions, statutory benefits and leave administration, and ongoing HR compliance. We give you one all-in monthly figure up front, with nothing added later.

Yes, and most companies do once the headcount and permanence justify it. We manage the transition from EOR to your own Cambodian Private Limited Company, and can support the incorporation itself. Most use EOR for 12 to 24 months first.

Ready to hire in Cambodia?

Tell us the role and we will come back with a compliant, all-in monthly cost and the right partner, usually within a day. No entity, no lock-in, no pitch, just the fastest compliant way to get your person working in Cambodia.

Tax and labour data verified July 2026 (National Social Security Fund, General Department of Taxation, Ministry of Labour and Vocational Training, PwC). Figures change; we confirm the current position when we scope your hire.