About this tool

The Cambodia Employment Cost Calculator shows employers the true total cost of hiring, combining gross salary with all mandatory employer NSSF contributions. Add one or more employees with their monthly gross salary to instantly see the total labour cost per head and across your team.

How it works

Employer NSSF obligations total 4.1% of gross salary: 1.3% healthcare (Prakas №449, effective 1 January 2018), 0.8% occupational risk insurance, and 2% pension (Sub-Decree №32 of 4 March 2021, Phase 1 until October 2027). Total employment cost = gross salary + employer NSSF. Tax on Salary (TOS) is withheld from the employee and is not an additional employer cost, but the calculator shows it for reference.

Use cases

• Employers budgeting headcount costs for new hires or salary reviews
• Finance teams calculating total staff costs for annual budgets and forecasts
• HR managers preparing accurate employment offer packages
• Startups and SMEs understanding the true cost of their first employees in Cambodia
• Multinational companies comparing total employment costs across regional offices

Frequently asked questions

• What are the employer NSSF contribution rates in 2026?

  Employers must contribute 1.3% for healthcare (Prakas №449), 0.8% for occupational risk insurance, and 2% for the pension scheme (Sub-Decree №32 Phase 1) — totalling 4.1% of each employee's gross monthly salary. These are paid in addition to the gross salary and are separate from the employee deductions.

• Is Tax on Salary an additional employer cost?

  No. Tax on Salary (TOS) is withheld from the employee's gross salary and remitted to GDT by the employer on the employee's behalf. It does not increase the employer's total cost — it is already included in the gross salary.

• When must employer NSSF contributions be paid?

  Both employee and employer NSSF contributions must be calculated and paid by the 20th of the following month, together with the monthly NSSF declaration submitted to the National Social Security Fund.

Data and accuracy

About this tool

The Cambodia Employment Cost Calculator shows employers the true total cost of hiring, combining gross salary with all mandatory employer NSSF contributions. Add one or more employees with their monthly gross salary to instantly see the total labour cost per head and across your team.

How it works

Employer NSSF obligations total 4.1% of gross salary: 1.3% healthcare (Prakas №449, effective 1 January 2018), 0.8% occupational risk insurance, and 2% pension (Sub-Decree №32 of 4 March 2021, Phase 1 until October 2027). Total employment cost = gross salary + employer NSSF. Tax on Salary (TOS) is withheld from the employee and is not an additional employer cost, but the calculator shows it for reference.

Use cases

• Employers budgeting headcount costs for new hires or salary reviews
• Finance teams calculating total staff costs for annual budgets and forecasts
• HR managers preparing accurate employment offer packages
• Startups and SMEs understanding the true cost of their first employees in Cambodia
• Multinational companies comparing total employment costs across regional offices

Frequently asked questions

• What are the employer NSSF contribution rates in 2026?

  Employers must contribute 1.3% for healthcare (Prakas №449), 0.8% for occupational risk insurance, and 2% for the pension scheme (Sub-Decree №32 Phase 1) — totalling 4.1% of each employee's gross monthly salary. These are paid in addition to the gross salary and are separate from the employee deductions.

• Is Tax on Salary an additional employer cost?

  No. Tax on Salary (TOS) is withheld from the employee's gross salary and remitted to GDT by the employer on the employee's behalf. It does not increase the employer's total cost — it is already included in the gross salary.

• When must employer NSSF contributions be paid?

  Both employee and employer NSSF contributions must be calculated and paid by the 20th of the following month, together with the monthly NSSF declaration submitted to the National Social Security Fund.

Data and accuracy