Cambodia

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.