Cambodia

• New Year’s Day
• New Year’s Holiday
• Victory over Genocide Day
• International Women’s Day
• Khmer New Year Holidays
• Labour Day
• Visak Bochea Day
• Royal Ploughing Ceremony
• King Norodom Sihamoni’s Birthday
• Queen Mother’s Birthday
• Constitutional Day Holidays
• Pchum Ben
• Commemoration of Late King Father
• King’s Coronation Day Holidays
• Independence Day
• Water Festival Ceremony

Working Hours

Employees can work 8 hours a day, up to 48 hours a week.

Minimum Wage

Effective 1 January 2025, the monthly minimum wage increases as follows:

• Regular employees: minimum wage of $208 per month.
• Probationary employees: minimum wage of $206 per month.

Employee Tax

Monthly income	Tax rate
Up to KHR 1,300,000	0%
KHR 1,300,001 - 2,000,000	5%
KHR 2,000,001 - 8,500,000	10%
KHR 8,500,001 - 12,500,000	15%
More than KHR 12,500,000	20%
Healthcare Insurance	1.3%
Pension	1-5 years 2%. 5-10 years 4%. In the 11th to 20th year, the contribution rate increases by 2.75%. Subsequent ten years, an increase of 2.75%.

Bonuses

There are no statutory bonus schemes in Cambodia.

Employment contracts can be written or oral. Indefinite and fixed-term contracts are permitted, but fixed-term contracts must be in writing.

All contracts should include:

• Salary
• Working hours and time off
• Paid annual leave
• Public holidays
• Other special leave

Fixed-term contracts are permitted up to two years.

Annual Leave

Minimum of 1.5 days per month, with an additional day per year of service after three years.

Sick Leave

Up to six months' sick leave with approval from a qualified doctor. The employer should pay 100% of the worker's wages in the first month, then 60% in months two and three. After this, sick leave is unpaid.

Parental Leave

• Maternity leave: 90 days’ leave, paid at half of the mother's wage.
• Paternity leave: none.

Termination Process

Employers and employees in Cambodia can terminate a contract provided they give notice in line with legal requirements.

Employers can terminate a contract without notice on grounds of serious misconduct. This includes embezzlement, fraud, and infraction of health and safety regulations.

Severance Pay

Employees are entitled to seven days’ wages for 6 to 12 months' service, and 15 days’ wages for every year of employment (up to a maximum of 6 months’ wages).

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.