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Verified: main employer charges cited
Mandatory employer contributions in Cambodia
| Contribution | Employer rate | Monthly cap |
|---|---|---|
| Occupational risk | 0.8% | none stated |
| Healthcare (fully employer-paid) | 2.6% | none stated |
| Old-age pension (first five years) | 2.0% | none stated |
Employer cost at three salary levels
| Annual salary | Employer contributions | On-cost % | Total cost | Total in USD |
|---|---|---|---|---|
| 11,500,000 KHR | 621,000 KHR | 5.4% | 12,121,000 KHR | $3,020 |
| 23,100,000 KHR | 1,247,400 KHR | 5.4% | 24,347,400 KHR | $6,066 |
| 46,100,000 KHR | 2,489,400 KHR | 5.4% | 48,589,400 KHR | $12,107 |
The examples use 1×, 2× and 4× Cambodia’s 2025 GDP per person in local currency (11,528,303 KHR, World Bank) as reference salaries. GDP per person is not a wage; it is a neutral, cited yardstick for low, middle and senior pay.
Worked example
For a salary of 23,100,000 KHR a year, the employer adds about 1,247,400 KHR (5.4%) in mandatory contributions, for a total of 24,347,400 KHR, about $6,066 at the 2025 average exchange rate. The rate is roughly flat across salaries (5.4% to 5.4%), so on-costs scale with pay.
What is not included
- Healthcare is 1.3% + 1.3%, borne 100% by the employer since 2018. NSSF contributory wages are capped; the cap is not modelled.
How to budget a hire in Cambodia
- Start from the gross salary you plan to offer in KHR.
- Add the mandatory contributions above. The calculator applies caps and salary bands automatically.
- Add benefits customary in Cambodia (health cover, bonuses, extra month salaries) as a percentage in the calculator.
- If you have no local entity, add an employer-of-record fee. Deel and Remote both list EOR from $599 per employee per month on their public pricing pages (checked 23 October 2026).
- Convert to your budgeting currency with a current rate. The USD figures here use the World Bank 2025 average.
Compare Cambodia with other countries in the any-country comparison, or see whether an EOR, contractor or own entity is cheaper.
Source: PwC Worldwide Tax Summaries: Cambodia, other taxes, last reviewed 02 April 2026 (checked 23 October 2026). Exchange rate and GDP per capita: World Bank (2025, indicators PA.NUS.FCRF and NY.GDP.PCAP.CN). HireCost transcribes the rates; it does not invent or estimate missing ones.
Frequently asked questions
How much does it cost to employ someone in Cambodia?
On a salary of 23,100,000 KHR, mandatory employer contributions add about 5.4%, for a total of roughly 24,347,400 KHR a year before benefits (PwC, reviewed 02 April 2026).
What are employer social security contributions in Cambodia?
Occupational risk 0.8%, Healthcare (fully employer-paid) 2.6%, Old-age pension (first five years) 2.0%.
Is the Cambodia data verified?
Yes: every rate is transcribed from PwC Worldwide Tax Summaries and dated.