Employer of Record & PEO in Cambodia

Hire & manage teams remotely in Cambodia without a local entity. We handle HR compliance, payroll & taxes so you can focus on your business.

Native Language


Employee Protection


Payroll Frequency


Capital city

Phnom Penh






Riel (KHR)



English Speaking



15.55 Million

Employment Cost


Cost of Living


How NNRoad Employment & PEO Services Work?

NNRoad provides professional employment organization (PEO) & employer of record (EOR) services for companies looking to hire and manage teams in Cambodia. Registering a legal entity in Cambodia as a means for employment is an outdated practice that takes both time (months) and money (thousands of USD). NNRoad’s employer of record and PEO services enables companies to hire and manage employees in Cambodia in full accordance with local labor laws in under a week.

Employer of Record in Cambodia

Employer of Record (EOR) services are for companies who do not have a legal entity in Cambodia, but who want to hire in Cambodia. Employment and full liability are outsourced to NNRoad.

➊ You interviews & select the candidates you want to hire in Cambodia.
➋ NNRoad arranges a local labor contract with your new employee.
➌ NNRoad arranges a service contract between your organization & NNRoad.
➍ NNRoad organizes, manages & processes  payroll in Cambodia in full compliance with local employment laws.
➎ You maintain a normal working relationship and manage your team in Cambodia while NNRoad manages payroll & HR liabilities.

  • Recruiting process outsourcing – including but not limited to resume screening, shortlisting candidates, background check, coordination for interviews, and assistance for salary negotiation
  • Hiring of and termination of employees/local labor contracts (contract administration)
  • On-boarding and off-boarding employees following local law practice
  • Complete payroll solution and statutory benefit administration
  • Employee management – employee handbook, employee record retaining, time keeping, bonus and allowance management, expense and claims, and leave employee database management, and contingent workforce management
  • Work VISA application assistance, if needed

Payroll & PEO in Cambodia

Professional Employment Organization (PEO) services are for companies who have a legal entity in Cambodia, and want to outsource their payroll. Employment liabilities are shared between your organization and NNRoad.

➊ You interviews & select the candidates you want to hire in Cambodia.
➋ NNRoad organizes, manages and processes payroll for your local employees in full compliance with local employment laws.
➌ You maintain a normal working relationship and manage your team in Cambodia while NNRoad manages payroll & HR compliance.

  • Registering the necessary company and personnel information for payroll calculation in the payroll software and system
  • Monthly Payroll Processing
  • Year-End Adjustment and Annual Declaration

Advantages of NNRoad's Cambodia Employment Services

  1. With EOR/PEO solutions you can manage client meetings, sales, quality control, marketing, R&D and customer support without a local company in Cambodia.
  2. Pay as you go
  3. ​​Dedicated account manager – One point of contact for multiple locations
  4. Employment & termination processing
  5. Complete payroll solution and statutory benefit according to local laws
  6. With EOR/PEO solutions you can hire staff while waiting for the registration of your company in Cambodia.
  7. NNRoad only works with professional locally licensed partners
  8. GDPR compliant
  9. NNRoad manages employee record timekeeping, bonus and allowance, expenses claims and personal leaves according to local law.
  10. NNRoad provides foreigner VISA application services, if needed

Employment Compliance in Cambodia

Taxes & Payroll in Cambodia

Employee Income Taxes:

Individual income tax rates in Cambodia are based on progressive tax brackets. Incomes at or bellow 1,300,000 KHR per year are not taxed.

0%: 0 to 1,300,000 KHR
5%: 1,300,001 to 2,000,000 KHR
10%: 2,000,001 to 8,500,000 KHR
15%: 8,500,001 to 12,500,000 KHR
20%: >12,500,000 KHR

Sample Calculation

Yearly income = 8,000,000 KHR
10% * 6,000,000 = 600,000
5% * 700,000 = 35,000
0% * 1,300,000 = 0
600,000+35,000+0 = 635,000

Yearly income tax = 635,000 KHR

Employer Costs in Cambodia

Employer Contributions:

Employers must pay contributions based on the salary of their employees:

0.8% – Social security

Employee Contributions:


Working Hours in Cambodia

Working Hours per Week

Working hours in Cambodia cannot exceed 48 hours per week, 8-9 hours a day on average. Employees cannot do more than 2 hours of overtime per day. Overtime is compensated at 1.5 times the regular wage. Overtime work performed at night, on a Sunday or on a holiday is compensated at 2 times the regular wage.

Benefits & Insurance in Cambodia

In Cambodia, it is common for employers to provide:

  • healthcare allowance
  • housing allowance
  • transportation allowance
  • attendance bonuses

Termination Laws in Cambodia


No notice is required to terminate an employee on probation in Cambodia.

Employees can terminate contracts for any reason while the employer must have a valid reason related to the employee’s performance or the company’s financials to terminate the contract.

A notice of termination is mandatory:

  • Employed for up to 6 months: 7 days
  • Employed for 6 months to 2 years: 15 days
  • Employed for 2 to 5 years: 1 month
  • Employed for 5 to 10 years: 2 months
  • Employed for 10+ years: 3 months

Employees may spend 2 days per week to look for a new job.

Employees at the end of a fixed-term contract and entitled to severance of at least 5% of the total salaries received during the contract.

Employees with indefinite contracts receive severance based on their time employed:

  • Employed for 6 to 12 months: 7 days wages
  • Employed for each year of employment: 15 days (capped at 6 months of salary, 12 years of service)

Public Holidays in Cambodia

Public Holidays in Cambodia

  • International New Year Day
  • Victory Over Genocide Day
  • Meak Bochea Day
  • International Woman’s Day
  • Khmer New Year (3 Days)
  • International Labor Day
  • King Birthday (3 Days)
  • Visak Bochea Day
  • Royal Plowing Ceremony
  • Children’s Day
  • King Mother’s Birthday
  • Constitutional Day
  • Phum Ben Day (3 Days)
  • The commemoration of Former King Norodom Sihanouk
  • Paris Peace Agreement Day
  • King’s Coronation Day
  • Independence Day
  • Water Festival (3 Days)
  • International Human Rights Day

Paid Leave in Cambodia

Employees in Cambodia are entitled to 1.5 days of annual paid leave for every month worked at the company. For every 3 years of service, employees are granted an extra day of paid leave per year.

Employment Contract in Cambodia

Employment Contract

Labor contracts in Cambodia can be fixed-term or indefinite. Fixed-term contracts must be in writing and may not last longer than 2 years. Indefinite contracts may be oral or written. It is recommended to provide a written labor contract in the official language of Cambodia, Khmer. This contract should state the employee’s salary in riel (KHR), benefits, and termination clause.

Probation Period

Probation periods in Cambodia cannot be longer than 3 months. The employers must pay for the transportation cost of the employee. Employees on probation can be terminated “at will”.

Types of Leaves in Cambodia

Sick Leave

Employees in Cambodia are entitled to up to 6 months of sick leave (with a doctor’s certificate) compensated at 100% of salary for the 1st month and 60% of salary for the 2nd & 3rd month. After the 3rd month, sick leaves becomes unpaid leave.

Maternity Leave
Female employees who have worked for at least 1 year are entitled to 90 days of maternal leave at half of their normal salary.

Paternity Leave
Fathers are entitled to 1 day of paid paternity leave.

Immigration Laws in Cambodia

Foreigner Work Permit

Foreigner workers in Cambodia must meet the following qualifications:
  • Have a job offer from an employer registered in Cambodia.
  • Be qualified for the job
  • Have a valid residency permit
  • Have a passport with six months validity
  • Not have any contagious disease

Documents provided by employee:

  • Scan of passport
  • Scan of the E-visa
  • Current residential address
  • Education background (degree)
  • A recent passport photo
  • Health certificate
  • Details about the role in the company

Documents required from the employer:

  • Certificate of incorporation with the company stamp
  • Registered business address
  • Tax record & company stamp
  • List of all foreign and local employees (ratio should not be below 1:9)
  • The company’s articles of incorporation with Ministry of Commerce (MoC) stamp


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