Free tool · Cambodia
Enter a monthly salary and see the pension, occupational risk and health care contributions, split between the employee and the employer, with the rate and the wage each one is charged on. No sign-in.
Rules checked September 2026 · GDT rate 4,070 for October 2026
NSSF 88,800 riel: employee 24,000, employer 64,800.
NSSF each month
88,800riel
Employee and employer together, about $21.82.
| Contribution | Employee | Employer |
|---|---|---|
| Pension2% from each side, on ៛1,200,000 | ៛24,000 | ៛24,000 |
| Occupational risk0.8% from the employer, on an assumed wage of ៛1,200,000 | None | ៛9,600 |
| Health care2.6% from the employer, on an assumed wage of ៛1,200,000 | None | ៛31,200 |
| Total each month | ៛24,000 | ៛64,800 |
The pension is charged on ៛1,200,000, the ceiling, because this salary is above it. Occupational risk and health care are charged on the assumed wage of Prakas 449 class 22 (wages above ៛1,200,000), which is ៛1,200,000.
An estimate, not tax advice. It follows the rules checked in September 2026 and cannot know your employee's full facts. Confirm figures with the General Department of Taxation, the NSSF or your accountant before you file or pay.
The rules
Three contributions, each a share of the contributory wage.
| Contribution | Employee | Employer |
|---|---|---|
| Pension | 2% | 2% |
| Occupational risk | None | 0.8% |
| Health care | None | 2.6% |
The pension is charged on the monthly wage held between 400,000 and 1,200,000 riel.
Occupational risk and health care are charged on an assumed wage. Prakas 449 sorts a wage into a 50,000-riel class and charges everyone in the class on its middle figure: 400,001 to 450,000 riel is charged as 425,000. Up to 200,000 is charged as 200,000, and anything above 1,200,000 as 1,200,000.
Pension contributions of 2 percent from the employee and 2 percent from the employer for the first five years, and the NSSF's own monthly rate for wages paid in foreign currency.
Pension contributions started on 1 October 2022.
Employer contributions of 0.8 percent for occupational risk and 2.6 percent for health care, charged on the assumed wage in the annex table of 22 wage classes.
A contributory wage of at least 400,000 riel and at most 1,200,000 riel a month.
Checked against these sources in September 2026. English translations of Cambodian instruments can be unofficial, so the Khmer originals govern. If a source above has been updated since, trust the source.
Questions
On the contributory wage, an employer pays 2 percent for the pension, 0.8 percent for occupational risk and 2.6 percent for health care, 5.4 percent in total. The employee pays 2 percent for the pension, so the pension is matched 2 percent from each side.
It is the wage that contributions are charged on, and it is not always the salary itself. The pension is charged on the monthly wage held between 400,000 riel and 1,200,000 riel (Sub-Decree 144). Occupational risk and health care are charged on an assumed wage from the table in Prakas 449: the wage is placed in a 50,000-riel class and every worker in the class is charged on the class's middle figure, so 400,001 to 450,000 riel is charged as 425,000, up to 200,000 is charged as 200,000 and anything above 1,200,000 is charged as 1,200,000.
For a resident, yes. The Law on Taxation takes the mandatory social-security withholding off the salary before the tax bands apply, so the employee's 2 percent pension lowers taxable salary. The salary tax calculator on this site does that for you.
The NSSF notifies its own monthly rate for wages paid in foreign currency, and it is not always the GDT salary-tax rate. This calculator uses one rate for both, starting from the latest GDT rate we hold, shown beside the rate field. Because contributions stop at 1,200,000 riel, any salary above about $295 contributes on the ceiling, so the rate rarely changes the answer.
Sub-Decree 32 sets 2 percent from each side for the first five years and provides for higher pension rates after that. On our reading the change would start in October 2027, but that date is derived from the 2022 start and is not confirmed, so this calculator applies 2 percent and 2 percent. Check the NSSF before you budget beyond September 2027.
Ploy HR works out salary tax and NSSF for every employee, shows the steps on each payslip, and waits for your approval before anyone is paid. Try it on your own payroll in a pilot.
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