NSSF (National Social Security Fund)
បេឡាជាតិសន្តិសុខសង្គម
Pronunciation: en-ess-ess-eff
Cambodia’s social security fund, the functional equivalent of the French URSSAF + Sécurité Sociale. Covers three branches: occupational risk (work injury), health and retirement pension (since October 2022).
Official site: nssf.gov.kh.
Registration is mandatory for any employer of 8 or more employees under the Labour Code. Contributions are calculated on the gross taxable salary:
- Occupational risk: 0.8% (employer only).
- Health: 1.3% (employer only since 1 January 2018).
- Pension: 4% total (2% employer + 2% employee) during the first 5 years from October 2022, then phased increase.
Monthly payment due by the 15th of the following month.