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Employer of Record Cambodia

Hire staff and expand your business in Cambodia with our fully-managed EOR Service

How we can help

Unrivalled Employer of Record Service in Cambodia designed to expand your business seamlessly

Agility EOR delivers services for business’s looking for an Employer of Record in Cambodia. We help clients hire new employees or transfer existing employees into a fully-managed EOR service.

We appreciate that each situation and business is different. That is why our personal approach to Employer of Record Services in Cambodia takes care of all HR, payroll, recruitment and compliance head aches, and allows you to do what you love best – driving your business forward.

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Employer of Record in Cambodia

A Brief Guide to Cambodia

Cambodia, a Southeast Asian nation marked by its rich history, the iconic Angkor Wat temple complex, and a landscape dominated by the Mekong Delta and Tonle Sap Lake. Its economic story is one of resilience and growth, making it a worthwhile consideration for business expansion.




Southeast Asia

Capital City

Phnom Penh

Official Languages



181,035 square kilometers


Approx. 16.9 million


Riel (KHR)

Major Cities

Phnom Penh, Siem Reap, Battambang


Approx. $33.1 billion (USD)

Major Industries

Garments, tourism, construction, rice milling, fishing, wood and wood products, rubber, cement, gem mining, textiles

Business Culture

Business Culture in Cambodia

Khmer culture has a profound influence on the business norms in Cambodia. Trust, personal relationships, and respect for hierarchy are critical components for any business transaction. Cambodians appreciate patience and politeness, so expect negotiations to take time. Business cards are exchanged with both hands and treated with respect, as they symbolize the person giving them.

Dressing conservatively is the norm, and it’s crucial to maintain face and respect, especially in public. In meetings, the most senior person is addressed first, highlighting the importance of hierarchy in the business setting.

employer of record cambodia
Payroll and Taxes

Payroll and Taxes in Cambodia

Employee Taxation

In Cambodia, there is no income tax, and instead, there is a monthly salary tax on money earned as wages. The salary tax rates are progressive, with higher earners paying higher tax rates, as follows:

Monthly Salary (KHR)

Tax Rate (percent)

0 – 1,500,000


1,500,001 – 2,000,000


2,000,001 – 8,500,000


8,500,001 – 12,500,000




Employer Taxation

Employers in Cambodia are also responsible for various employer costs, which may include:

Fund Type


Occupational Risks Contribution (ORC)




Pensions (first 5 years)


Pensions (6th – 10th years)


Pensions (11 years +)

5.375% (increasing an additional 1.375% every 10 years)

Pension and Healthcare

Cambodia Pensions

In Cambodia, the pension system is administered by the National Social Security Fund (NSSF) under the Ministry of Labour and Vocational Training. Primarily, it’s funded through contributions from both employers and employees, although the state also plays a role.

The pension scheme in Cambodia includes old age, disability, and survivor benefits. It’s noteworthy that formal pension coverage is still expanding, and significant sections of the population, particularly those in the informal economy, lack pension coverage. It’s essential to consider these nuances when planning for a workforce’s future in Cambodia.

Healthcare in Cambodia

Cambodia’s healthcare system is a mix of public and private providers. The Ministry of Health oversees the public health system, providing services from rural health centers up to referral hospitals. The public system is funded through a combination of government spending, donor aid, and out-of-pocket payments by patients.

Private healthcare is increasingly popular, particularly in urban areas, and it’s known for its responsive service and higher-quality facilities. It’s largely financed through direct patient payments.

Access to healthcare can be challenging, particularly in rural areas where public facilities are often under-resourced. Additionally, the quality of care can vary significantly between public and private providers and between urban and rural settings.

Although improvements have been made, Cambodia’s health indicators still lag behind many of its regional neighbors. However, the government has shown commitment to health reform, including the expansion of health equity funds and the introduction of social health insurance for the formal sector, aiming to provide better healthcare access to its population.

employer of record cambodia
Employment Law

Employment Law in Cambodia

Relevant Legislation: The key legislation governing employment in Cambodia is the Labor Law of 1997. This comprehensive law sets the general standards for employment, including contracts, working hours, leave, overtime, and termination provisions.


Employment Contracts: In Cambodia, employment contracts can be written or verbal, but written contracts are highly recommended for clarity and protection of both parties. Contracts must include specific details about the employee, the employer, and terms of employment such as duration, wage, and working conditions.


Working Hours: The standard working week in Cambodia is 48 hours, typically spread over six days, with an eight-hour workday. However, many companies have moved to a five-day workweek.


Leave: Cambodian law provides for annual leave of 1.5 workdays per month of service, equivalent to 18 days per year. There are also provisions for special leave, such as sick leave, maternity leave, and marriage leave.

Overtime: Work beyond the standard eight hours per day is considered overtime. The Labor Law stipulates that overtime should be compensated at a rate of 150% of the regular wage during weekdays and 200% during rest days and public holidays.

Termination: Employers can terminate an employee for reasons related to performance, misconduct, or economic needs. However, they must provide a valid reason for the dismissal, and certain procedures must be followed, including disciplinary procedures in cases of misconduct.

Notice: The law requires employers to provide prior notice when terminating an employment contract. The notice period depends on the length of the employee’s service, ranging from 48 hours for temporary contracts to up to three months for contracts of unspecified duration.

Severance Pay: Upon termination, an employer is required to provide severance pay equivalent to at least 5% of the total wages earned during the contract.


Work Permits in Cambodia

Cambodia’s immigration system is administered by the Department of Immigration, operating under the Ministry of Interior. This governmental department is responsible for enforcing immigration laws, issuing visas, and overseeing the legal entry and exit of foreign nationals.

For foreigners planning to work in Cambodia, it’s crucial to understand that tourist visas cannot be converted into a work visa. Hence, those seeking employment should apply for an Ordinary (E) Visa, which is designed for those who wish to stay in Cambodia for work, business, or long-term visits. It’s initially valid for 30 days and can be extended within Cambodia. Extension of the Ordinary (E) Visa can be made for 1 month (Single entry), 3 months (Single entry), 6 months (Multiple entry), or 12 months (Multiple entry). The extension process is managed by the Department of Immigration and can be done without leaving the country.

Alongside the Ordinary (E) Visa, foreign nationals intending to work in Cambodia are required to have a work permit and employment card, issued by the Ministry of Labor and Vocational Training. This is often facilitated through the hiring company, and the process can take up to 20 working days.

The application process for these work permits and employment cards involves a variety of documents, including a health certificate, an employment contract, and sometimes, proof of adequate qualifications for the intended job. It’s also worth noting that the Cambodian government has increased enforcement of these requirements in recent years, so any foreign business considering expansion into Cambodia must thoroughly understand the immigration system and procedures, ensuring their employees secure the proper visas and permits for legal operation in the country.

employer of record cambodia
Public Holidays

Cambodia Public Holidays



International New Year Day

January 1

Victory Day over the Genocide

January 7

Meak Bochea Day

Variable, usually in February

International Women’s Day

March 8

Khmer New Year Day

April 13-15

Labour Day

May 1

Visak Bochea Day

Variable, usually in May

Royal Plowing Ceremony

Variable, usually in May

King’s Birthday

May 13-15

Constitution Day

September 24

Commemoration Day of King’s Father

October 15

Coronation Day of King Sihamoni

October 29

Independence Day

November 9

Water Festival Ceremony

Variable, usually in November

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The Benefits

Cambodia Employer of Record Benefits

When you choose Agility EOR to expand in Cambodia, we guarantee an Employer of Record Service tailored to the needs of your business


We are on top of regulatory changes in Cambodia so you can relax.

Cost reduction

Allow our economies of scale to work in your favour.

High Service Levels

You and your employees have a dedicated account manager.

Fixed Cost Pricing

We will agree our professional fees up front based on your needs - no nasty surprises!

Consolidated Invoicing & Payments

Make one monthly payment to cover all your tax, social and wages costs from one to one thousand employees.

Fast delivery

You can have 'boots on the ground' within days on our infrastructure.

Reduced Risk

All wage taxes are remitted in full to the Cambodian authorities by professionals ensuring liabilities are met, giving you peace of mind.

Supply Chain Transparency

We only pay employees through local full employed solutions meaning Cambodia payroll tax is paid on all funds.

Save Time and Money

Our expertise is at your disposal. The need for you to have internal HR, Payroll and admin staff is eliminated.

Without Agility EOR, our ability to move quickly and scale would be extremely limited. Superb work from A to Z.

Carol Oliveira