Cambodia

Individual - Other taxes

Last reviewed - 11 August 2022

Social security contributions

Employers are required to make Occupational Risks Contribution (ORC), pension contribution, 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 contributions for healthcare and pension 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.

For the pension contribution, it is required from both employers and employees as follows:

Old-age pension (OP)

First stage In the first five years, the pension contribution rate is 4% of the contributory wage of the worker/employee. The employer contributes 2%, while the other 2% comes from the worker/employee.

Second stage In the next five years (i.e. the sixth to tenth years), the contribution rate is 8% of the contributory wage.

Third stage The contribution rate will increase 2.75% in the eleventh to twentieth years, with subsequent increases of 2.75% every ten years.

Workers/employees who are NSSF members are entitled to receive an OP if they fulfil the following conditions:

  1. have registered for a pension scheme
  2. are at least 60 years old, and
  3. have paid contributions to the pension scheme for at least 12 months.

If condition 3 is not met, they will receive an old-age allowance instead.

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.