Country Hiring Guide

Discover & Hire Top Talents in Cambodia

Everything you need to know about the country's employment laws, culture, and workforce insights.

Capital

Phnom Penh UTC+7

Economic Hubs

Phnom Penh, Siem Reap

Currency

Riel (KHR)

Languages

Khmer, English

Payroll

semi monthly

Employer Tax

5.40%

Workforce Insights

Talent Landscape in Cambodia

Cambodia has an estimated labor force of about 10.4 million (2025), with talent demand concentrated in garments, tourism, construction, agriculture and digital services. International employers are most likely to find relevant candidate pools for Manufacturing Quality Assurance, Supply Chain Management, and Hospitality. The market can support focused regional or functional teams, with specialist depth concentrated in the main business centers.

Major Economic Hubs

Phnom Penh, Siem Reap

Skills In-Demand

Manufacturing Quality Assurance

Working Culture

Status, Age and Respectful Direction

Cambodian workplaces commonly recognise age and seniority, and employees may wait for clear guidance from managers. Leaders can encourage initiative by assigning authority explicitly and inviting questions without making junior staff feel they are challenging rank.

Face Saving Communication

Open disagreement or public criticism can be uncomfortable. Sensitive issues are better handled privately, with calm wording and enough time for the other person to respond without embarrassment.

Relationship Building Beyond the Meeting

Trust often develops through introductions, shared meals and dependable follow through. A technically strong proposal is more persuasive when the relationship also feels respectful and stable.

Average Salary

Job Title	Avg Monthly Salary (KHR)
Accounting & Finance
Administrative Executive, Junior (1-3 years)	1,630,000 KHR	S$2,216,800
Administrative Executive, Mid (3-5 years)	2,170,000 KHR	S$2,951,200
Book Keeper, Junior (1-3 years)	1,460,000 KHR	S$1,985,600
Book Keeper, Mid (3-5 years)	1,990,000 KHR	S$2,706,400
Finance Executive, Junior (1-3 years)	1,880,000 KHR	S$2,556,800
Finance Executive, Mid (3-5 years)	2,470,000 KHR	S$3,359,200
Creatives
Graphic Designer, Junior (1-3 years)	1,880,000 KHR	S$2,556,800
Graphic Designer, Mid (3-5 years)	2,720,000 KHR	S$3,699,200
UI/UX Designer, Junior (1-3 years)	1,990,000 KHR	S$2,706,400
UI/UX Designer, Mid (3-5 years)	3,450,000 KHR	S$4,692,000
Data Analytics
Data Analyst, Junior (1-3 years)	2,720,000 KHR	S$3,699,200
Data Analyst, Mid (3-5 years)	3,550,000 KHR	S$4,828,000
Data Engineering
Data Engineer, Junior (1-3 years)	2,720,000 KHR	S$3,699,200
Data Engineer, Mid (3-5 years)	4,390,000 KHR	S$5,970,400
AI & Machine Learning
Data Scientist, Junior (1-3 years)	2,720,000 KHR	S$3,699,200
Data Scientist, Mid (3-5 years)	3,660,000 KHR	S$4,977,600
Machine Learning Engineer, Junior (1-3 years)	2,300,000 KHR	S$3,128,000
Machine Learning Engineer, Mid (3-5 years)	3,450,000 KHR	S$4,692,000
Digital Marketing
Content Marketing, Junior (1-3 years)	2,200,000 KHR	S$2,992,000
Content Marketing, Mid (3-5 years)	3,240,000 KHR	S$4,406,400
Digital Marketing, Junior (1-3 years)	2,200,000 KHR	S$2,992,000
Digital Marketing, Mid (3-5 years)	3,240,000 KHR	S$4,406,400
Growth Marketing, Junior (1-3 years)	2,300,000 KHR	S$3,128,000
Growth Marketing, Mid (3-5 years)	3,450,000 KHR	S$4,692,000
Software Development
Backend Developer, Junior (1-3 years)	2,820,000 KHR	S$3,835,200
Backend Developer, Mid (3-5 years)	4,180,000 KHR	S$5,684,800

Job Title	Avg Monthly Salary (KHR)
DevOps
DevOps Engineer, Junior (1-3 years)	2,720,000 KHR	S$3,699,200
DevOps Engineer, Mid (3-5 years)	3,660,000 KHR	S$4,977,600
Site Reliability Engineer, Junior (1-3 years)	2,720,000 KHR	S$3,699,200
Site Reliability Engineer, Mid (3-5 years)	3,870,000 KHR	S$5,263,200
Customer Support
Customer Service Officer, Junior (1-3 years)	1,360,000 KHR	S$1,849,600
Customer Service Officer, Mid (3-5 years)	1,780,000 KHR	S$2,420,800
Customer Experience
Customer Success Manager, Junior (1-3 years)	1,990,000 KHR	S$2,706,400
Customer Success Manager, Mid (3-5 years)	2,820,000 KHR	S$3,835,200
HR Operations
HR Executive, Junior (1-3 years)	1,780,000 KHR	S$2,420,800
HR Executive, Mid (3-5 years)	2,400,000 KHR	S$3,264,000
FinTech
Blockchain Developer, Junior (1-3 years)	2,200,000 KHR	S$2,992,000
Blockchain Developer, Mid (3-5 years)	3,240,000 KHR	S$4,406,400
Payments Engineer, Junior (1-3 years)	2,200,000 KHR	S$2,992,000
Payments Engineer, Mid (3-5 years)	2,930,000 KHR	S$3,984,800
Cloud Computing
Cloud Engineer, Junior (1-3 years)	2,510,000 KHR	S$3,413,600
Cloud Engineer, Mid (3-5 years)	3,660,000 KHR	S$4,977,600

Hiring Guide

Hiring Guide in Cambodia

This guide highlights the fundamental rules employers must know to hire compliantly, covering pay structures, leave policies, termination procedures, and compliance requirements.

For details, browse the topics through the tabs below.

Payroll in Cambodia

Payroll Cycle

Wages are generally paid twice per month, commonly on the 15th and the last day of the month.

Minimum Wage

There is no universal minimum wage for every industry. Statutory minimum wage rules mainly cover specified sectors such as garment, textile, footwear, and travel goods.

Overtime Pay

- 8 hours per day and 48 hours per week, normally over 6 days. - Overtime is generally limited to 2 hours per day.

- Daytime overtime: Hourly Rate × 1.50 × Overtime Hours. - Night, weekly rest day or public holiday: Hourly Rate × 2.00 × Overtime Hours.

Bonus

13th Month

Cambodia does not require a universal 13th month salary. A contractual annual bonus is separate from the statutory seniority indemnity payable to eligible employees on undetermined duration contracts.

No statutory 13th month formula. Any separate annual bonus follows the amount or formula in the applicable contract, collective agreement, or binding employer scheme.

Only employees covered by a bonus clause or binding employer scheme receive a 13th month bonus. Separately, eligible undetermined duration contract employees may receive statutory seniority indemnity under current Ministry rules; this should not be recorded as a 13th month salary.

Employees Benefits

Types of Benefit	Details
Mandatory
National Social Security Fund (NSSF)	Employers in Cambodia must apply the contribution and registration rules for National Social Security Fund (NSSF). Payroll should separately identify the employer funded amount and any employee deduction, use the statutory contribution wage or ceiling, and retain evidence of enrolment. The exact branches covered are those listed in the scheme, which can include retirement, health, unemployment or employment injury protection.
Work injury protection under National Social Security Fund (NSSF)	Cambodia requires employers to protect employees against accidents and occupational disease through the work injury component of National Social Security Fund (NSSF) or a legally approved policy. The obligation includes premium or levy payment, accident reporting and cooperation with medical or disability assessments. Coverage is not replaced by a private medical plan.
Statutory termination or end of service entitlement in Cambodia	A fixed duration contract ending normally attracts severance of at least 5 percent of total wages paid during the contract. Employees on undetermined duration contracts accrue seniority indemnity, normally paid in instalments during employment, with additional termination payments depending on the reason for separation.
Public healthcare or mandatory medical coverage in Cambodia	Health protection in Cambodia is delivered through the medical or sickness branch of National Social Security Fund (NSSF). Employers must register employees who meet the scheme’s coverage tests and remit the required payroll contribution on the prescribed wage base. The programme commonly provides medical treatment and cash sickness or maternity benefits, while eligibility for dependants, expatriates and higher earners follows the local institution’s rules.
Optional
Supplementary private medical insurance in Cambodia	Private medical insurance in Cambodia should be designed around the gaps left by National Social Security Fund (NSSF). Employers commonly add faster outpatient access, private hospital treatment, dental, optical, mental health and dependant cover. The policy remains optional unless a visa, emirate, collective agreement or sector rule makes insurance compulsory, and any taxable benefit treatment should be processed through payroll.
Performance or profit sharing bonus in Cambodia	A performance or profit sharing bonus in Cambodia is optional unless promised by contract, collective agreement or an established plan. The rules should specify the performance period, measurable targets, proration for joiners and leavers, and treatment during protected leave. Payroll must apply local income tax and social contribution rules to the payment.
Meal, commuting and business travel support in Cambodia	Meal, commuting and business travel support in Cambodia should be split between fixed cash allowances and reimbursements supported by receipts. That distinction determines whether the amount is taxable salary, exempt expense repayment or part of the contribution wage. The policy should state limits, eligible journeys and the treatment of remote work.
Housing, relocation and remote work support in Cambodia	Housing, relocation and remote work support in Cambodia is normally contractual rather than statutory. The policy should identify covered costs, taxable benefit treatment, repayment conditions for early departure and whether the support is temporary or continues throughout the assignment.

Taxes

Country Tax

Cambodia's country tax is known as Value-Added Tax (VAT) 10%

Individual Tax

Tax Component	Contribution Rate (%)	Details
Income Tax Structure
Resident Tax Rates	0% to 20%	Cambodia applies 0% to 20% to taxable employment income. The employee’s final liability depends on taxable pay, permitted deductions or credits, and any local surtaxes stated in the cited source.
Non-Resident Employment Income	20% flat rate	Nonresident employment income sourced in Cambodia is generally subject to a flat 20% salary tax rate.
Taxable Income Adjustments
Dependent and Family Allowance	KHR 150,000 per person per month	A deduction of KHR 150,000 per month is allowed for each dependent child or spouse.
Taxable & Exempt Components
Bonuses and Cash Allowances	Generally taxable at marginal employment rate	In Cambodia, cash salary, commissions, performance bonuses, and recurring cash allowances are generally taxable employment income and subject to payroll withholding at the applicable marginal rate unless a specific statutory exemption applies.
Benefits in Kind	Taxable value at marginal rate where applicable	In Cambodia, employer provided housing, vehicles, meals, insurance, equity, and other noncash benefits may be taxable under local valuation rules. Business reimbursements and de minimis exemptions require local support.

More Countries

Explore hiring in other countries

Indonesia

CapitalJakarta

Employers Tax10.24% – 11.74%

Employers Tax13.95% – 14.95%

Employers Tax7.75% – 17.25%

Australia

CapitalCanberra

Employers Tax12.00% + variable

Bahrain

CapitalManama

Employers Tax7.20% – 18.00%

Bangladesh

CapitalDhaka

Employers TaxVariable

Brunei

CapitalBandar Seri Begawan

Employers Tax8.50% – 10.50% or BND 57.50

Employers Tax5.00% + variable

India

CapitalNew Delhi

Employers Tax15.75% + variable

Israel

CapitalJerusalem

Employers Tax17.01% – 20.10%

Japan

CapitalTokyo

Employers Tax16.46% – 25.21%

Employers Tax17.50% – 22.50%

Kuwait

CapitalKuwait City

Employers Tax0.00% – 11.50%

Employers Tax12.50% – 14.50%

Nepal

CapitalKathmandu

Employers Tax20.00% or scheme specific

New Zealand

CapitalWellington

Employers Tax3.50% + variable

Employers Tax11.00% + variable

Employers Tax0.00% – 14.00%

Employers Tax10.53% – 29.12%

Sri Lanka

CapitalSri Jayawardenepura Kotte

Employers Tax15.00%

Thailand

CapitalBangkok

Employers Tax5.20% – 6.00%

Employers Tax12.00% – 25.00%

Employers Tax16.40% – 19.40%

Botswana

CapitalGaborone

Employers TaxVariable

Employers Tax13.95% – 17.20%

Chad

CapitalN'Djamena

Employers Tax16.50%

Democratic Republic of the Congo

CapitalKinshasa

Employers Tax14.20% – 16.20%

Employers Tax5.00% + variable

Ivory Coast (Côte d’Ivoire)

CapitalYamoussoukro

Employers Tax15.45% – 18.45%

Kenya

CapitalNairobi

Employers Tax7.50% + variable

Lesotho

CapitalMaseru

Employers Tax1.00% + variable

Employers Tax10.00% + variable

Mali

CapitalBamako

Employers Tax17.90% – 20.90%

Employers Tax0.90% + variable

Employers Tax19.40% – 23.40%

Employers Tax2.00% + variable

Employers TaxAt least 22.50%

Employers Tax6.50% + variable

Zimbabwe

CapitalHarare

Employers Tax5.50% + variable

Employers Tax25.00% + variable

Bosnia and Herzegovina

CapitalSarajevo

Employers Tax0.00% – 6.00%

Bulgaria

CapitalSofia

Employers Tax18.92% – 19.62%

Employers Tax15.40% + variable

Employers TaxFixed amounts + variable

Employers Tax19.32% – 20.24% + variable

France

CapitalParis

Employers Tax25.00% – 45.00%

Employers Tax21.20% + variable

Employers TaxAt least 17.95%

Ireland

CapitalDublin

Employers Tax9.00% – 11.25%

Employers Tax7.20% + variable

Employers TaxAt least 12.57%

Employers TaxAt least 6.10% + variable

Employers Tax2.00% – 16.10% + variable

Poland

CapitalWarsaw

Employers Tax20.98% – 23.64%

Employers Tax2.25% – 10.25%

Employers Tax30.65% + variable

Employers Tax7.40% – 9.90% + variable

Ukraine

CapitalKyiv

Employers Tax8.41% – 22.00%

United Kingdom

CapitalLondon

Employers Tax18.00% – 18.50% + 15.00% on taxable benefits

Argentina

CapitalBuenos Aires

Employers Tax24.00% – 26.40% + variable

Employers Tax31.70% – 39.30%

Canada

CapitalOttawa

Employers Tax8.12% – 12.23% + variable

Chile

CapitalSantiago

Employers Tax5.87% – 6.47% + variable

Colombia

CapitalBogotá

Employers Tax30.02% – 36.46%

Costa Rica

CapitalSan José

Employers Tax26.83% + variable

Employers Tax11.15% + variable

CapitalGuatemala City

Employers Tax17.25% – 43.48% + 20.40% of UMA

Nicaragua

CapitalManagua

Employers Tax23.50% – 24.50%

Panama

CapitalPanama City

Employers Tax14.31% – 19.42%

Employers Tax9.75% + variable

Suriname

CapitalParamaribo

Employers Tax15.15% + variable

Trinidad and Tobago

CapitalPort of Spain

Employers TaxApproximately 8.80% + variable

United States

CapitalWashington, D.C.

Employers Tax8.25% + variable

Uruguay

CapitalMontevideo

Employers Tax12.60% + variable

Saudi Arabia

CapitalRiyadh

Employers Tax2.00% – 12.25%

United Arab Emirates

CapitalAbu Dhabi

Employers Tax0.00% – 15.00% + variable GCC rate

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Explore Cambodia's Employment Essentials

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