Cambodia

Individual - Other taxes

Last reviewed - 30 July 2020

Social security contributions

Employers are required to make Occupational Risks Contribution (ORC) and payment for healthcare to the National Social Security Fund (NSSF).

With regard to ORC, an employer with at least eight employees must register itself and all its employees with the NSSF. The employer is required to contribute ORC equal to 0.8% of the monthly average wage of an employee to the NSSF’s designated bank account.

In addition to the NSSF contribution payment for occupational risks, the employer is also required to contribute, collect, and remit the contribution for healthcare to the NSSF on a monthly basis. The healthcare contribution is required from both employers and employees at 1.3% (each) of the monthly average wage of employees. However, from 1 January 2018, the obligation to pay the contribution of healthcare as stated in the above paragraph shall be the full burden (100%) of the employer.

Consumption taxes

Value-added tax (VAT)

VAT is charged at 10% on the value of the supply of most goods and services.

See the Other taxes section in the Corporate tax summary for more information.