Cambodia

Employment taxes

• Salary tax: Progressive, 0–20% (monthly rates):
• Payroll costs: 5.4% employer contributions (pension, health, risk).

Leave policy

• Annual leave: 18 days/year + 1 extra day every 3 years after year 4.
• Public holidays: 15 national holidays that last 21-22 days.
• Sick leave: Up to 12 days. For more than 3 consecutive days, a medical certificate is required.
• Maternity leave: 90 days after 1 year of service, paid at 50% wage.
• Paternity leave: 1 day paid leave.
• Parental leave: Up to 7 days for family-related care events.

Employment termination

• Severance and notice periods depend on tenure and contract, common to include 7 days - 3 months notice
• Termination must follow local labor rules and a fair process is expected.

Hiring and contracts

• Written contract required, ideally bilingual
• Must outline job duties, salary, benefits, leave, notice periods
• Two main contract types: fixed‑duration and undetermined‑duration.
• Probation periods: up to 30 days for workers, 60 days for specialists, 90 days for management.

Payroll and salary payments

• Minimum wage: KHR 1,069,900/month (US$ 268) and can vary depending on the sector. 
• Salaries paid bi-monthly or monthly.
• Payslips mandatory: gross vs deductions vs net.

Benefits

• Mandatory: National social security (health, pension, occupational risk)
• Optional: Private medical, life insurance, transportation and meal allowances, performance bonuses, 13th month salary, wellness programs.

Monthly living cost (Phnom Penh Edition)

• Rent 1‑bed city apt: US$ 300–600
• Utilities + internet: US$ 50–100
• Meals: street – US$ 2–5; Western – US$ 6–12
• Coffee nights out: US$ 1.50–10
• Local transport: US$ 1–3 per tuk-tuk ride

How to get a local ID number

• Register with General Department of Taxation using passport + work permit
• Needed for tax, banking, social security

Social Security Registration

• Employer registers via NSSF
• Covers health, pension, workplace injury benefits

Banking

• Open an account at local banks (Acleda, Canadia, Sathapana are popular)
• Requires passport, proof of address, tax ID
• Supports salary deposits, transfers, ATM access

Housing and rental process

• Browse Facebook groups or local real estate agents
• Expect 1–2 months’ deposit + 1 month’s rent upfront
• Contracts should be written. Landlord is responsible for repairs, and leases are enforceable.

Healthcare system

• Public clinics exist but quality varies
• Expats usually opt for private hospitals: Calmette, Royal Phnom Penh
• Strong expat push for health insurance

Driving and public transport

• International driving permit + local license is needed for a car/motorbike.
• Public transport is improving. Grab taxis and tuk-tuks remain the main urban options.

Emergency and important contacts

• Police: 117
• Fire: 118
• Ambulance: 119

Work permit and visa requirements

• You can get an Ordinary (E) visa, extended up to 12 months.
• Work permit is handled by the employer through the Ministry of Labor.
• Same rules apply regardless of nationality (EU or non‑EU).

Business culture and work norms

• Respectable dress, smart casual
• Respect hierarchy - decisions usually go top‑down
• Start with small talk - ask about family, food, but avoid politics/Cambodian history
• Relationships matter: take time to build trust, attend social gatherings