Cost of an employee in Cambodia (2026)
What an employee really costs an employer in Cambodia: gross salary plus mandatory employer social contributions.
On a gross salary of KHR 10,000,000 per month in Cambodia, an employer pays about KHR 10,540,000 in total once mandatory employer social contributions of 5.4% on top of the gross are included.
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How salary is taxed in Cambodia
Income tax in Cambodia is progressive: marginal rates rise from 5% to 20% as income grows.
Employees also pay social contributions of around 2% of gross salary.
The standard VAT rate is 10%.
| Annual taxable income | Tax rate |
|---|---|
| Up to KHR 18,000,000 | 0% |
| Up to KHR 24,000,000 | 5% |
| Up to KHR 102,000,000 | 10% |
| Up to KHR 150,000,000 | 15% |
| KHR 150,000,000 and above | 20% |
Frequently asked questions
What does it cost to employ someone in Cambodia?
On top of the gross salary, an employer in Cambodia pays mandatory social contributions. The total cost of employment is the gross salary plus those employer contributions.
Are employer contributions the same as salary deductions?
No. Employer contributions are paid by the company in addition to the gross salary, while employee deductions (income tax and social contributions) are taken out of the gross to leave the net take-home pay.
Employer-contribution rates are approximate and may be capped or vary by region and sector.
Approximate 2026 estimate. Simplified model, verify before relying on it. Not tax advice.
Rates updated June 2026