Individual - Income determination

Last reviewed - 19 March 2024

Employment income

A distinction is made between cash salary and fringe benefits.

Cash salary

Cash salary includes remuneration, wages, bonuses, overtime, and compensation paid for fulfilling employment activities. Employer-provided loans and advances are also considered cash salary.

Fringe benefits

Fringe benefits include the following:

  • Accommodation support, including payment for utilities and domestic helpers.
  • Education assistance (unless employment-related).
  • Provision of motor vehicles (presumably for private use).
  • Low-interest loans and discounted sales.
  • ‘Excessive or unnecessary’ cash allowances, social welfare, and pension contributions.
  • Certain insurance support.
  • Entertainment or recreational expenditure (which may additionally be non-deductible to the provider for CIT purposes).

Exempt income

Exempt salary includes the following:

  • Certain redundancy payments.
  • Reimbursement of employment-related expenses.
  • Certain uniform entitlements.
  • Certain travel allowances.
  • Salaries of employees of approved diplomatic, international, and aid organisations.
  • Salaries of non-residents where the salary cost is not deducted in Cambodia.