Payslip Template Cambodia (Free Excel Download)

Cambodia Payslip Template (Free Excel Download)

A ready-to-use payslip template for Cambodian employers, with NSSF social security components (occupational risk, healthcare, pension) and the progressive Tax on Salary built in. Amounts are in Cambodian riel (KHR).

How to Use This Template

1. Fill in the employer and employee details, including the NSSF membership numbers.
2. Enter gross monthly salary in KHR.
3. Deduct the employee's NSSF healthcare (1.3%) and pension (2%) shares, then apply Tax on Salary to the remainder.
4. Show the employer's NSSF shares separately — they are a company cost, not an employee deduction.

Cambodia Payslip Template

Employer: [Company Name] | NSSF Employer No.: [] Employee: [Full Name] | NSSF Member No.: [] Position: [__________] | Pay Period: [Month / Year]

Employer NSSF contributions (company cost, not deducted):

Worked Example

Monthly gross salary: KHR 2,000,000, no dependents.

• NSSF healthcare employee: 1.3% × 2,000,000 = KHR 26,000
• NSSF pension employee: 2% × 2,000,000 = KHR 40,000
• Taxable salary: 2,000,000 − 26,000 − 40,000 = KHR 1,934,000
• Tax on Salary: progressive 0–20% monthly bands, with 0% up to KHR 1,500,000 — apply the General Department of Taxation's current monthly bands to the 1,934,000 figure
• Net pay: 2,000,000 − 26,000 − 40,000 − Tax on Salary

Statutory Notes for Cambodia Payroll

• NSSF has three components: occupational risk (0.8%, employer only), healthcare (2.6% split 1.3% + 1.3%), and pension (2% + 2%, rising to 4% each from 2027).
• Tax on Salary is progressive from 0% to 20% on monthly salary, with the first KHR 1,500,000 tax-free.
• A dependent deduction of KHR 150,000 applies per non-working spouse and per child — subtract it from taxable salary before applying the tax bands.
• The garment sector minimum wage is USD 210 per month; other sectors follow their own minima.
• Rates and bands are set by the NSSF and the General Department of Taxation — confirm the current figures before each payroll year.

Pro Tips

• Deduct before taxing. NSSF employee shares come off gross salary before Tax on Salary is calculated — taxing the gross figure over-withholds.
• Claim every dependent. KHR 150,000 per non-working spouse and child adds up; keep dependent declarations on file for each employee.
• Plan for the 2027 pension rise. The pension share steps up to 4% each side in 2027 — model the extra cost in next year's payroll budget now.
• Keep NSSF numbers on the slip. Audits and employee benefit claims both start with the membership number.
• Mind the currency. Payroll in KHR with USD-denominated minimums (garments) needs a consistent, documented exchange rate each month.

Frequently Asked Questions

Q1: What is NSSF on a Cambodian payslip? A: The National Social Security Fund. It has three parts: occupational risk insurance (0.8%, paid by the employer), healthcare (2.6% split equally), and pension (2% each side, rising to 4% in 2027).

Q2: How is Tax on Salary calculated in Cambodia? A: It is a progressive monthly tax from 0% to 20%. Start with gross salary, subtract the employee's NSSF contributions and any dependent deductions, then apply the tax bands — the first KHR 1,500,000 is tax-free.

Q3: Do employers pay NSSF as well? A: Yes. The employer pays 0.8% occupational risk, 1.3% healthcare and 2% pension on top of the salary — these are company costs and never deducted from the employee.

Q4: What is the dependent deduction? A: KHR 150,000 per month for each non-working spouse and each child, subtracted from taxable salary before Tax on Salary is applied.

Q5: What is the minimum wage in Cambodia? A: The garment, textile and footwear minimum is USD 210 per month. Confirm the current sector minima with the Ministry of Labour before setting pay.

Q6: Is the pension rate changing? A: Yes — the pension contribution is scheduled to rise from 2% to 4% for both employer and employee in 2027.