How to Calculate NSSF & Tax on Salary for Employees in Cambodia (Complete Guide)
Calculating payroll for employees in Cambodia requires understanding two main statutory deductions: Tax on Salary (ToS / ពន្ធលើប្រាក់បៀវត្ស) administered by the General Department of Taxation (GDT) and National Social Security Fund (NSSF / ប.ស.ស/ បសស ) contributions managed by the Ministry of Labour and Vocational Training (MLVT). Use our comprehensive guide and interactive calculator below to determine your exact net take-home salary.
Cambodia NSSF & Tax on Salary Calculator
Calculate employee Net Salary, NSSF Pension (2%), Tax on Salary (ToS), and Employer Contributions according to official GDT & MLVT regulations.
| Component | Formula / Calculation Basis | Amount (KHR) | Amount (USD) |
|---|---|---|---|
| Gross Salary | Monthly contract wage before deductions | 1,025,000 ៛ | $250.00 |
| NSSF Contributable Wage Base | Capped between 200,000 ៛ min and 1,200,000 ៛ max | 1,025,000 ៛ | $250.00 |
| Employee NSSF Pension (2%) | 2% of NSSF Base (Deducted from Employee) | -20,500 ៛ | -$5.00 |
| Family Dependent Rebate | 0 dependent(s) × 150,000 ៛ deduction | -0 ៛ | -$0.00 |
| Taxable Salary Base | Gross Salary KHR − Dependent Rebates | 1,025,000 ៛ | $250.00 |
| Tax on Salary (ToS) | GDT Progressive Tax Bracket Calculation | -0 ៛ | -$0.00 |
| NET TAKE-HOME SALARY | Gross Salary − NSSF Employee Pension − Tax on Salary | 1,004,500 ៛ | $245.00 |
🎬 វីដេអូមគ្គុទ្ទេសក៍: របៀបគណនាបន្ទុកពន្ធ & ប.ស.ស / បសស
Watch on YouTubeមើលវីដេអូខាងក្រោមដើម្បីរៀនពីរបៀបគណនា ពន្ធលើប្រាក់បៀវត្ស (ToS) និង ប.ស.ស (NSSF) ជាជំហានៗ សម្រាប់និយោជិតក្នុងប្រទេសកម្ពុជា:
1Understanding Cambodian Tax on Salary (ToS) Brackets
Tax on Salary (ToS) is a direct monthly tax withheld by employers from resident and non-resident employees. For resident taxpayers (individuals residing in Cambodia for 182 days or more in a 12-month period), taxation follows a progressive scale ranging from 0% to 20% based on monthly taxable salary in Cambodian Riel (KHR).
| Tax Bracket (Monthly Salary in KHR) | Approx. USD (at 4,100 KHR/$) | Tax Rate | Bracket Deduction Adjustment |
|---|---|---|---|
| 0 ៛ – 1,500,000 ៛ | $0 – $365.85 | 0% | 0 ៛ |
| 1,500,001 ៛ – 2,000,000 ៛ | $365.86 – $487.80 | 5% | 75,000 ៛ ($18.29) |
| 2,000,001 ៛ – 8,500,000 ៛ | $487.81 – $2,073.17 | 10% | 175,000 ៛ ($42.68) |
| 8,500,001 ៛ – 12,500,000 ៛ | $2,073.18 – $3,048.78 | 15% | 600,000 ៛ ($146.34) |
| Over 12,500,000 ៛ | Over $3,048.78 | 20% | 1,225,000 ៛ ($298.78) |
2Family Dependent Deductions (Rebates)
Cambodian tax law allows resident employees to reduce their taxable salary base through family status rebates before applying the tax brackets:
Dependent Children Allowance
150,000 KHR (~$36.58 USD) deduction per month for each dependent child aged under 18 (or under 25 if full-time university student).
Non-Working Spouse Allowance
150,000 KHR (~$36.58 USD) deduction per month for a non-working spouse (homemaker) with official marital documentation.
3NSSF Contribution Scheme Rules (ប.ស.ស)
The National Social Security Fund (NSSF) mandates three main protection schemes for registered enterprises in Cambodia:
Employers pay 0.8% for Occupational Risk (Accident) insurance plus 2.6% for Health Care insurance (Total 2.6% of contributable wage base). Employees pay $0 for this portion.
The pension scheme rate is 4% total of the contributable wage base. It is split equally: 2% contributed by the employer and 2% deducted from the employee's monthly salary.
4Step-by-Step Payroll Calculation Example ($250 USD Salary)
Let's walk through an example of a resident employee earning a gross monthly salary of $250 USD with 2 dependent children and an official GDT exchange rate of 4,100 KHR / 1 USD:
5Official Cambodian Tax & Labour References
All formulas in our online calculator are based on official government circulars and regulations:
- General Department of Taxation (GDT / អគ្គនាយកដ្ឋានពន្ធដារ): Sub-Decree No. 196 ANKr.BK on Tax on Salary Rates and Dependent Allowance Deductions.
- National Social Security Fund (NSSF / ប.ស.ស): Sub-Decree No. 032/21 and Prakas No. 088/22 on the Commencement of Pension Scheme for Persons Covered under the Labour Law.
- Ministry of Economy and Finance (MEF / ក្រសួងសេដ្ឋកិច្ច និងហិរញ្ញវត្ថុ): Monthly official exchange rates published for Tax on Salary declarations.