Global Payroll Services in Cambodia

Already have a Cambodian entity, or running payroll across several countries? We place you with a vetted Cambodian payroll partner who keeps Tax on Salary and all three NSSF filings exactly right, while you stay the legal employer and we stay on your side.

  • Independent advice
  • Vetted partners
  • Multi-country ready

What running payroll in Cambodia involves

If you already employ people through your own Cambodian entity, you stay the legal employer, but you still have to run payroll correctly every month: Tax on Salary to the General Department of Taxation, and contributions across three separate National Social Security Fund schemes, occupational risk, health care, and pension, each with its own rate and rules. This is where a specialist payroll partner earns its place: you keep the employment relationship, they keep the mechanics right across all of it.

01

You stay the employer

You stay the legal employer of your Cambodian staff. The payroll partner runs the monthly mechanics; you keep the employment relationship.

02

Accurate every cycle

Tax on Salary and all three NSSF contributions calculated and withheld correctly, payslips issued, and statutory filings made on schedule, every month.

03

Multi-country consolidation

Run payroll across several markets under one partner and one process, rather than a different vendor and standard in every country.

How managed Cambodian payroll works, step by step

From onboarding your employee data to filing and reconciliation.

01 — Scope & onboard

We map your entity, headcount, and which sector you are hiring into, place you with the right vetted Cambodian payroll partner, and onboard your employee data.

02 — Set up calculations

Tax on Salary, all three NSSF schemes, and any sector-specific minimum wage floor configured correctly to current Cambodian rules, so every payslip is right from the first run.

03 — Run monthly payroll

Salaries calculated, Tax on Salary and all three NSSF contributions withheld, payslips issued, and people paid on schedule, every cycle.

04 — File & reconcile

Statutory filings to the National Social Security Fund and the General Department of Taxation made on time, with reconciliation handled for you.

What payroll in Cambodia costs

Your statutory employer costs, plus a payroll partner fee. Cambodia’s employer burden is predictable but split across three NSSF schemes, one of which shifted entirely onto the employer in 2018; the value of the partner is accuracy and time, in a system where a garment-sector wage floor does not apply to every employer.

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, all configured correctly against the KHR 1,200,000 monthly contributory wage cap every payroll run.

Minimum wage (2026)

USD 210/month applies only to the textile, garment, footwear, travel goods and bag sectors for 2026 (USD 208 during probation). No general minimum wage exists in law for any other sector.

Income tax (employee)

Five monthly bands from 0% up to 20% on cash salary, calculated and filed correctly on every payslip, with the KHR 150,000 per-dependent deduction applied where it is due.

Payroll partner fee

A transparent per-employee or per-payslip fee. We benchmark across our vetted network, typically 15 to 25% below going direct.

Why run it through Bradford Jacobs

One partner, many countries

If you run payroll across several markets, we consolidate it through vetted partners under one point of contact, not a different vendor and a different standard in every country.

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

Pricing you can’t get direct

Cambodia runs three separate NSSF schemes with different rules on who pays, and a minimum wage that only exists in law for one sector, which makes a wrong assumption an easy, visible mistake on a payslip. We benchmark across our payroll network for rates typically 15 to 25% below going direct, and renegotiate for you at renewal.

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

Three-scheme rules that expose risk

The occupational risk/health care/pension contribution split, the five-band Tax on Salary withholding, and knowing whether your sector even has a statutory wage floor to check against. We place you with partners who get the specifics right, and we stay on your side if anything needs escalating.

  • Direct escalation
  • No support queues
  • Named account contact

20+ years and the local detail

Two decades running compliant payroll across global markets, the deadlines, the filings, the sector-specific detail that exposes risk.

  • Two decades of payroll
  • Deadlines & filings
  • Sector detail handled

Built to scale across markets

Run payroll in one country or twenty through one partner and one process. As you add markets, the standard does not fragment, you keep a single point of contact and consistent compliance everywhere.

  • One process everywhere
  • Single point of contact
  • Consistent compliance

The NSSF split a generic payroll run misses

These are the ones that catch foreign employers, and the reason a specialist partner pays for itself.

Tax & deduction rates

Assuming health care contributions are still split with the employee, when the full 2.6% has been employer-borne since 2018. Applying the garment-sector minimum wage to a workforce outside that sector, where no legal floor exists at all. Missing a Tax on Salary dependent deduction. Each is easy to get wrong alone and visible to the General Department of Taxation and the NSSF when you do.

Filings, deadlines & reporting

Late remittance to the National Social Security Fund or the General Department of Taxation, where penalties apply. None of these are hard for a specialist; all are easy to get wrong alone. That is the whole case for getting your Cambodian payroll partner right.

What managed payroll covers

One transparent fee covers the full monthly payroll cycle. No hidden extras.

Tax, NSSF & three-scheme filings

Compliant Cambodian payroll processed monthly, with Tax on Salary and all three NSSF contributions correct every run.

Payroll & filings

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: annual leave, sick pay, maternity leave, notice and severance.

Compliance & support

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

Your questions answered

Straight answers on running compliant payroll in Cambodia.

Do I need a Cambodian entity to use payroll services?

Yes. Payroll outsourcing assumes you are the legal employer, which usually means you have a Cambodian entity. If you have no entity and do not want one yet, you need an EOR instead, where the partner is the legal employer. We will confirm which applies to you.

Tax on Salary calculation and remittance, employer and employee contributions across all three NSSF schemes, statutory benefits and leave, payslips, and all statutory filings to the National Social Security Fund and the General Department of Taxation. You keep the employment relationship; they keep it compliant and on time.

Only if you are hiring into the textile, garment, footwear, travel goods or bag manufacturing sectors, where the 2026 floor is USD 210/month. Cambodia has no general statutory minimum wage for any other sector, so a payroll partner needs to know your sector before assuming a wage floor applies.

The pension scheme is still in its first five-year phase (2% employer, 2% employee, from 1 October 2022), due to step up to a combined 8% from year six. A good payroll partner tracks that escalation schedule so payslips are not left on a stale rate when the phase changes.

Yes, and it is one of the main reasons companies come to us. One point of contact and a consistent process across markets, rather than a separate provider and a different standard in every country.

Yes. When you incorporate and become the legal employer, we move your people from the EOR arrangement onto your own compliant Cambodian payroll, and manage the handover so nothing is missed.

Need compliant payroll in Cambodia?

Tell us your entity setup and headcount and we will come back with the right partner and pricing you will not get direct, usually within a day. One process, every country you operate in.

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 payroll.