Outsourcing vs EOR vs DIY software in Cambodia

Model Best when Next step
Payroll outsourcing You already have a Cambodia company and want specialists to run month-end Get outsourcing quote
EOR You need to hire before incorporating EOR Cambodia
HR / payroll software Your in-house team will run payroll on your entity HR software Cambodia

Run Accurate, Compliant Payroll Across Cambodia

Cambodia employers commonly manage National Social Security Fund (NSSF) obligations and Tax on Salary withholding. Our outsourcing service keeps monthly calculations, payslips, and filings organized.

Built for foreign HQs with a Cambodia entity. Need to hire without one? Use Employer of Record (EOR) — same specialist team, different employment model.

Cambodia outsourcing hub

Cambodia Payroll Services We Deliver

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NSSF Contributions

Calculate NSSF employer contributions under applicable schemes.

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Tax on Salary

Compute ToS withholding using progressive bands as configured.

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Payroll Processing

Base pay, OT, allowances, and net pay.

📋

Statutory Packs

Prepare monthly declaration-ready reports.

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Payment Support

KHR/USD payment instruction support based on your setup.

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Compliance Monitoring

Track NSSF and GDT updates affecting payroll.

Cambodia Payroll Compliance Checklist

Our Cambodia payroll compliance process typically covers NSSF and Tax on Salary alongside core employment pay rules:

  • NSSF: Social security contributions for covered employees/schemes.
  • Tax on Salary: Withholding tax on employment income under progressive rates.
  • Fringe / allowances: Correct taxable treatment of common pay elements.
  • Record keeping: Payslips and monthly declaration archives.

Rates, ceilings, and forms are set by local authorities and can change. We configure your payroll to current rules and notify you when updates affect costing.

NSSF & Tax on Salary Contribution Split (Cambodia)

ComponentEmployer (illustrative)Employee (illustrative)Notes
NSSF — occupational risk~0.8%—Employer contribution; scheme rules apply
NSSF — healthcare~2.6%~1.3%Of applicable wage base; confirm live rates
Tax on Salary (ToS)Withhold & remitProgressive bracketsGDT monthly withholding on taxable salary
Payslips & declarationsMust retain / fileEmployee copyNSSF & GDT archives each cycle

Note: NSSF scheme scope and ToS brackets are regulated and may change. Percentages above are illustrative — we configure employees to current published rules. See our Cambodia compliance guide.

Cambodia payroll filing calendar (typical)

Item Typical timing Owner
Monthly payroll closeAgreed cut-off before paydayClient inputs · APH calculates
NSSF contributionsRemit by NSSF deadline each monthEmployer entity · APH pack
Tax on SalaryMonthly withhold & pay to GDTEmployer entity · APH pack
Payslips & bank filesOn your paydayAPH
Joiners / leaversNSSF registration & exit updates as they occurClient HR · APH checklist

How Cambodia Payroll Outsourcing Works

A clear monthly cycle designed for accuracy, approval control, and on-time employee payments.

1

Inputs & Cut-off

Submit joiners/leavers, attendance, overtime, allowances, and one-off payments before the agreed cut-off via our HR technology platform.

2

Gross-to-Net Calculation

We calculate gross pay, NSSF and Tax on Salary, and net pay, then produce draft payroll reports for your review.

3

Client Approval

Approve or request adjustments. Nothing is finalized without your go-ahead.

4

Pay & Payslips

We prepare bank payment files and issue payslips so employees are paid on your payday.

5

Statutory Filings

Insurance and tax obligations are prepared for remittance/reporting according to Cambodia deadlines and your entity setup.

Phnom Penh, Sihanoukville & Factory Payroll

Foreign employers usually concentrate headcount in Phnom Penh (HQ and shared services), Sihanoukville / coastal (logistics and hospitality), and garment / SEZ corridors. Our Cambodia payroll outsourcing configures NSSF schemes, Tax on Salary withholding, and cost-center reporting once — then runs the same control calendar nationwide.

Phnom Penh

Regional offices needing English packs for overseas finance and clean NSSF / ToS month-end.

Factories & SEZs

Manufacturing headcount with OT-heavy cycles and NSSF registration discipline for joiners/leavers.

Coastal & hospitality

Hotel and logistics teams on one Cambodia payroll calendar with multi-site cut-offs.

Who this Cambodia payroll service is for

  • Garment, manufacturing, and SEZ employers paying staff in USD or KHR
  • Hospitality and logistics groups adding Cambodian property headcount
  • Regional HQs needing NSSF and ToS discipline with overseas finance reporting

Implementation path

1

Kickoff

Entity details, NSSF registration, employee master, pay elements, and cut-off calendar.

2

Configuration

NSSF schemes, ToS profiles, allowances, OT rules, and bank file formats.

3

Parallel run

One test cycle to validate net pay, NSSF drafts, and ToS withholding.

4

Go-live

Monthly gross-to-net, payslips, bank files, and NSSF / GDT support packs.

Cambodia Payroll Questions Buyers Ask

What is NSSF in Cambodia payroll?

The National Social Security Fund administers social security contributions that employers must calculate and remit for covered workers — including occupational risk and healthcare schemes where applicable.

Do you calculate Tax on Salary?

Yes. ToS is withheld monthly based on taxable employment income under GDT progressive rules, with remittance packs for your entity.

Can factories and shared services share one calendar?

Yes. We support manufacturing and office headcount with cost centers on one cut-off and approval workflow.

Statutory rates & rules last reviewed: September 2026 · Reviewed quarterly for Cambodia payroll

Phnom Penh payroll for hospitality operators

Real clients such as Holiday Inn, Hard Rock, InterContinental, and Karma Group rely on Asia Payroll Hub for Cambodia NSSF and Tax on Salary when they run office or property headcount.

Want a similar outcome in Cambodia? Request a scoped payroll/EOR proposal or compare paths on our Employer of Record page.

Already Have a Cambodia Entity — or Still Entering the Market?

Local entity payroll outsourcing

Best if you already have a Cambodia company and want us to run monthly payroll and statutory processes for your staff.

Request payroll outsourcing

Hire without an entity (EOR)

Best if you need to employ talent in Cambodia quickly without incorporating. We handle employment and compliant payroll delivery.

Explore EOR Cambodia

Cambodia Payroll Challenges Foreign Employers Face

Complex NSSF and Tax on Salary calculations

Manual spreadsheets miss ceilings, brackets, and exceptions.

Our solution: Automated gross-to-net with draft reports before payday.

Regulatory change risk

Cambodia contribution and tax rules can shift with little internal notice.

Our solution: Continuous compliance monitoring and configuration updates.

Multi-country fragmentation

Cambodia often sits beside other Asia entities with different rules.

Our solution: One regional process via our multi-country payroll platform.

Local process & language gaps

Banks, authorities, and employees expect local documentation clarity.

Our solution: Local specialists plus clear English HQ reporting.

Cambodia Payroll FAQs

What is NSSF in Cambodia payroll?

The National Social Security Fund administers social security contributions that employers must calculate and remit for covered workers.

Do you calculate Tax on Salary?

Yes — ToS is withheld monthly based on taxable employment income.

Can factories and shared services both use the service?

Yes. We support manufacturing and office headcount with cost centers.

How long is setup?

Usually 2–4 weeks.

Is EOR available?

Ask us about compliant hiring options if you do not have a Cambodia entity.

View all FAQs · Talk to a Cambodia payroll specialist

HR payroll system Cambodia · EOR Cambodia

Expanding Across Asia?

Pair Cambodia with neighboring payroll operations under one partner.

Vietnam Payroll → Thailand Payroll → Myanmar Payroll → Indonesia Payroll → Singapore Payroll → All Countries →

Ready to Outsource Cambodia Payroll?

Get a clear quote for compliant Cambodia payroll outsourcing — or hire through EOR without opening an entity.

Get Cambodia Outsourcing Quote View Pricing