Managed Payroll Services in Cambodia:
Compliant GDT TOS & E-Filing Accounting

Run payroll in Cambodia with a provider that understands the local labor regulations: NSSF social security contributions, employee withholding tax (IIT), General Department of Taxation reporting, 13th month, paid leave, overtime, benefits, termination payroll, and payroll reporting.

NNRoad provides Cambodia payroll services for companies that already have a Cambodian legal entity or registered employer setup. We help HR and finance teams process payroll accurately, produce employee payslips, manage statutory payroll filings, and deliver detailed payroll reports for local accounting and global headquarters.

This page is for payroll outsourcing in Cambodia. For hiring without a Cambodian entity, see Cambodia Employer of Record. For foreign employee work authorization, see Hire Foreigner in Cambodia. For temporary or project-based workforce, see Cambodia On-Demand Talent.

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Cambodia Payroll Services Overview

Outsourced payroll for local employers

NNRoad’s Cambodia payroll service is designed for companies that already operate as the legal employer in Cambodia and require structured payroll operations, statutory filings, employee benefits, and reporting compliance.

Best-fit use cases

  • Companies with a Cambodian legal entity seeking comprehensive payroll support.
  • Employers requiring compliance with NSSF social security and General Department of Taxation filings.
  • Organizations processing 13th month salary, paid leave, overtime, and benefits.
  • Finance and HR teams needing structured monthly payroll and accurate payslip production.

Scope limitations

Legal & Statutory Framework

Labour Law Compliance

Payroll in Cambodia must comply with the Cambodian Labour Law, including minimum wage rules, overtime payment, statutory benefits, and termination regulations.

NSSF Social Security

Employers and employees contribute to NSSF, covering pensions, health insurance, and work injury. Payroll calculations must correctly compute contributions and submit them to NSSF monthly.

General Department of Taxation (GDT)

Income tax withholding (IIT) is remitted monthly through the GDT. Payroll must report employee income accurately and reconcile with tax filings.

Payroll Calculation & Employee Records

Gross-to-net calculation

Payroll includes basic salary, overtime, bonuses, benefits, statutory deductions, NSSF, and income tax. NNRoad ensures full compliance and correct net pay.

Employee payslips

Payslips are generated monthly, detailing gross salary, deductions, contributions, and net pay. They support employee transparency and statutory recordkeeping.

Employee records

Payroll integrates employment contract data, timekeeping, leave records, benefits, and attendance into the calculation process.

NSSF & Income Tax Management

NSSF Contributions

Payroll calculates employee and employer contributions to NSSF each month and prepares statutory submission data.

Income Tax Withholding (IIT)

Employee withholding tax is calculated according to Cambodian law and submitted to the GDT. Payroll ensures accurate monthly filing.

Health Insurance & Benefits

Payroll accounts for mandatory health insurance contributions and statutory benefits per employee category.

13th Month, Vacation Pay & Employee Benefits

13th Month Salary

Accrual and payment of the 13th month salary are included in the payroll, adjusted for partial-year employment.

Vacation Pay

Paid leave and statutory bonuses are calculated according to the Labour Code. Payroll tracks leave accrual, usage, and payout.

Additional Benefits

Other statutory benefits, including allowances, meal benefits, and sectoral perks, are included in payroll calculations.

Payroll Reporting & Accounting Integration

Payroll Reports

NNRoad provides payroll registers, statutory filing reports, and accounting support files for local finance and global headquarters.

Year-End & Termination

Final payroll includes all accrued benefits, 13th month, leave balance, deductions, and statutory filings for terminated employees.

Payroll Implementation & Data Requirements

Employer data

  • Registered Cambodian entity details
  • NSSF registration
  • GDT tax registration
  • Payroll contacts and approval matrix
  • Bank account and payment workflow
  • Internal payroll calendar

Employee data

  • Personal details and identification
  • Employment contract and salary
  • Attendance, overtime, and leave records
  • Benefit elections
  • Bank and tax information
  • Cost center / department allocation

Payroll Implementation & Data Requirements

Employer data

  • Registered Cambodian entity details
  • NSSF registration
  • GDT tax registration
  • Payroll contacts and approval matrix
  • Bank account and payment workflow
  • Internal payroll calendar

Employee data

  • Personal details and identification
  • Employment contract and salary
  • Attendance, overtime, and leave records
  • Benefit elections
  • Bank and tax information
  • Cost center / department allocation

QUICK FAQs

It manages payroll calculation, NSSI contributions, income tax withholding, health insurance, payslips, 13th month, vacation pay, statutory filings, and payroll reporting.

Both are calculated according to labor law and integrated into monthly payroll and final settlements.

Yes. Payslips show gross pay, deductions, contributions, and net pay, ensuring compliance and transparency.