Cambodia Employment Cost Calculator (2026)

About this tool

The Employment Cost Calculator turns a monthly gross salary into the total an employer actually pays for that person, by adding the mandatory National Social Security Fund contributions owed on top of the wage. List one employee or a whole team, and the page returns a per-person line — gross salary, employer NSSF and total monthly cost — plus a team total when more than one person is listed. It is aimed at the employer side of Cambodian payroll: a factory owner costing a new production line, an SME founder deciding whether a hire is affordable, an accountant building a headcount budget, or an NGO finance officer preparing a donor budget that has to show statutory on-costs apart from wages. It is deliberately narrow. It does not compute Tax on Salary, does not deduct anything from the employee, does not include bonuses, allowances, overtime, seniority indemnity or the 13th-month wage, and does not model the pension the contributions eventually buy. It is not a payroll system and does not file or pay anything. For the employee-side deductions that sit beside these employer costs, use the payroll calculator or the payslip generator; for the rate detail behind each line, use the NSSF calculator. None of it is legal or tax advice.

How it works

Add one row per employee and enter a monthly gross salary in riel; the name field is free text and acts only as a label. Press calculate and the browser runs the same employer-side NSSF function on every row. Each scheme has a floor and a ceiling, and the code applies the rate to the contributory wage clamped into that band: contributory base = clamp(salary, floor, ceiling) — each floor is a minimum contributory wage, so a salary below it is still contributed on the floor wage. Healthcare and occupational risk share the 200,000–1,200,000 KHR band at 2.6% and 0.8%; pension uses a 400,000–1,200,000 KHR band at 2%. Total employment cost is gross salary plus the three employer lines, and the table adds a totals row once more than one employee is listed. Every row must hold a positive salary before the button runs; a blank or zero salary shows a field error instead of a result. Amounts are rounded to whole riel for display only. The NSSF detail panel under the table breaks down the first employee only, so read the per-employee column for everyone else. Nothing is sent anywhere and nothing is stored — the sample button simply fills two rows locally.

Use cases

• A garment factory owner in Kandal costing twenty new sewing-machine operators before committing to a second shift
• An SME founder in Phnom Penh checking whether a 1,500,000 KHR salary fits next quarter’s cash budget once employer NSSF is added
• An accountant building a headcount budget that shows salary and statutory employer costs as separate lines
• An NGO finance officer preparing a donor budget where employer contributions must be itemised apart from wages
• An HR manager explaining to a hiring manager why the approved salary is not the full monthly cost of the role
• A restaurant owner comparing the total cost of two part-time staff against one full-time employee
• A finance team testing how a salary review changes total payroll cost without pushing anyone above the NSSF ceiling

Frequently asked questions

• Which costs does this calculator add to a salary?

  Employer NSSF only: 2.6% healthcare (fully employer-borne since 1 January 2018), 0.8% occupational risk and 2% pension, each applied to the slice of salary inside its wage band. Bonuses, overtime, allowances, the 13th-month wage, seniority indemnity and any private insurance are not included, and Tax on Salary is not an employer cost at all — it is withheld from the employee’s gross pay and simply passed on to the tax administration.

• What are the employer NSSF rates in 2026?

  Healthcare is 2.6% from the employer only — the former 1.3% employee share moved to the employer from 1 January 2018, so employees contribute no healthcare. Occupational risk is 0.8% from the employer only, with no employee share. Pension is 2% from each side during Phase 1, rising to 4% per side in Phase 2 from October 2027. Healthcare and occupational risk come from Prakas №449 (10 November 2017, effective 1 January 2018); pension from Sub-Decree №32 (4 March 2021).

• Why is the employer NSSF not exactly 5.4% of the salary?

  Because the three rates apply to the contributory wage capped at 1,200,000 KHR, not to the whole salary. At 2,000,000 KHR the employer pays 64,800 KHR (31,200 healthcare + 9,600 risk + 24,000 pension), which is 3.24% of gross rather than 5.4%. Treating 5.4% as a flat percentage of gross would overstate the cost, and salaries at or above the ceiling all pay the same 64,800 KHR maximum — exactly as the NSSF published table shows.

• Is this an official employment cost figure?

  No. It is an unofficial estimate built from published rates. It does not connect to the National Social Security Fund or the tax administration, does not read your payroll records and cannot confirm what an employer has actually declared or paid. Use it for budgeting and sanity checks, and use the NSSF table and your payroll system for the figures that go into a declaration or a financial statement.

• Does Tax on Salary increase the employer’s cost?

  No. Tax on Salary is withheld from the employee’s gross salary and remitted by the employer on the employee’s behalf, so it reduces take-home pay rather than adding to what the employer spends. The only statutory add-on this page models is NSSF. Payroll software subscriptions, bank transfer fees or an outsourced payroll bureau may add real cost, but those are commercial charges, not statutory contributions.

• Why does the NSSF detail panel only show one employee?

  The breakdown under the table is built for the first row only, because it was designed for the common case of costing a single hire. Every employee still gets an employer NSSF column and a total cost column in the table above it. To see the healthcare, occupational-risk and pension split for a different salary, enter that salary alone in the NSSF calculator, which shows the full breakdown per scheme.

• What happens when a salary is above 1,200,000 KHR?

  Employer NSSF stops rising. A 1,200,000 KHR salary and a 5,000,000 KHR salary both produce 64,800 KHR of employer contributions, because the contributory wage is capped at the band ceiling. That is why a salary review for senior staff does not change the NSSF line, and why the total cost of a high earner grows almost one-for-one with the gross salary.

• Can I use this to compare job offers for a candidate?

  Not directly. This page shows what the employer spends, not what the employee keeps, so it cannot tell you a candidate’s take-home pay. For that, open the job offer comparison tool, which normalises two or three offers to net cash and net cash per working hour, or the payslip generator if you need the deduction lines written out as a document.

Data and accuracy

Content last reviewed 21 October 2026