NSSF — employer social contributions in Cambodia

In 3 bullets

• Every employer with at least 1 employee must register with the NSSF (National Social Security Fund) and contribute on wages — the threshold was lowered from 8 to 1 employee by Sub-Decree 32.
• Three branches on the “contributory wage” capped at 1,200,000 KHR/month: occupational risk 0.8% and health care 2.6% (100% employer-borne), plus the pension 4% split 2% employer / 2% employee.
• Monthly declaration and payment, no later than the 15th of the following month. Late payment = 2% interest/month + a fine.

Who must contribute

The NSSF covers employees under the Labour Law (private sector). Any registered employer with at least 1 employee is liable:

• Companies (Co. Ltd., branch, Public Ltd.).
• Sole proprietors employing staff.
• NGOs and registered associations with employees.
• Foreign company representations employing locally.

The employer must:

1. Register with the NSSF within 30 days of opening (see the patent tax guide for the parallel GDT tax registration).
2. Register each new employee within 3 days of hire.
3. Declare and pay contributions every month.

The three branches and their rates

Contributions are calculated on the contributory wage, a base capped at 1,200,000 KHR/month (~293 USD). Above that ceiling, the contribution is frozen at the amount corresponding to 1,200,000 KHR.

1. Occupational risk — 0.8%

Borne solely by the employer: “0.8% … of the contributory wage … only borne by the employer or owner of an enterprise/establishment. The workers are not liable” (official NSSF contribution payment page). Covers work injuries and occupational diseases (care, indemnities, pension, death).

2. Health care — 2.6% (100% employer)

Prakas 449 structures the health-care branch as 1.3% employer + 1.3% employee = 2.6%. But since 1 January 2018, the entire amount (100%) is borne by the employer: in practice the employer pays 2.6% and the employee 0% (per NSSF / Prakas). Covers medical care, hospitalisation, maternity, daily allowances.

3. Pension — 4% (phase 1: 2% employer / 2% employee)

The compulsory pension scheme (Sub-Decree 32 of 4 March 2021) started on 1 October 2022. For the first 5 years, the rate is 4% of the contributory wage, split equally: 2% employer and 2% employee (per NSSF / Sub-Decree). The employee share is withheld from payroll by the employer, on top of the employer’s own share.

Cost and timing

On the base capped at 1,200,000 KHR/month, the maximum contribution per employee is therefore:

For a salary below 1,200,000 KHR/month, the contribution is calculated on the actual wage (the NSSF uses a banded “assumed wage” table). Above it, the contribution is frozen at the cap. That is why the NSSF cost per employee is low and capped, regardless of salary — a clear advantage over European social charges.

How to declare and pay

1. Register the business on the NSSF portal (or at an NSSF office) within 30 days of opening — an NSSF employer number is issued.
2. Register each employee (within 3 days of hire): name, salary, passport/ID copy.
3. Declare monthly the headcount and contributory payroll.
4. Calculate the contributions due (0.8% + 2.6% employer + 2% + 2% pension).
5. Pay before the 15th of the following month, via a partner bank or integrated payment.
6. Keep payment receipts (proof in case of an audit or a benefit claim by an employee).

Most small structures delegate these filings to an accounting firm (often included in the monthly package that also handles ToS, VAT and patent tax).

Required documents

For employer registration:

• Certificate of incorporation (MoC) and tax number (company TIN).
• Valid patent tax (see the patent tax guide).
• List of employees with gross salaries.
• Passport / ID of the legal representative.

For each employee:

• Passport (expats) or Khmer ID card.
• ID photo.
• Employment contract and MLVT work permit for expats.

Common pitfalls

FAQ

My company has only one employee — must I really contribute to the NSSF?

Yes, in principle. The threshold dropped from 8 to 1 employee. A Co. Ltd. with a single salaried director falls within scope. In practice enforcement is uneven for very small structures, but the obligation exists — and a default blocks access to benefits (work-injury cover in particular).

Is an expatriate employee covered by the NSSF?

Yes: the scheme covers employees under the Labour Law regardless of nationality, provided they are employed by a Cambodian entity. The NSSF has confirmed that foreign employees fall within the pension scheme. See the upcoming expatriate employee guide (/en/business/employment/expat-employee/).

What is the real NSSF cost for the employer?

Low and capped. On the maximum base of 1,200,000 KHR, the employer share (0.8% + 2.6% + 2%) caps at ~64,800 KHR/month (~16 USD) per employee, excluding the employee pension share. For modest salaries it is even less.

NSSF vs ToS — what’s the difference?

ToS is a tax (on the employee’s income), paid to the GDT by the 20th. The NSSF is a social contribution (injury/health/pension cover), paid to the NSSF by the 15th. Both coexist on the same payroll.

What does the employee actually get in return?

Three protections: work injuries and occupational diseases (care, pension, death), health care (consultations, hospitalisation, maternity, daily allowances) and, since 2022, a retirement pension via collective funding. Care is provided in NSSF-contracted facilities.