About this tool

The Cambodia Payroll Calculator computes monthly employee deductions and net take-home pay using official GDT 2026 rates. Enter a gross monthly salary, declare qualifying dependents, and select residency status to instantly see the NSSF 2% pension deduction, Tax on Salary (TOS) per the progressive brackets in Sub-Decree №48 OrNKr.BK (11 March 2024), and the resulting net pay.

How it works

For resident employees, the calculator subtracts 150,000 KHR per dependent (Article 3.2 of Sub-Decree №48) to arrive at taxable income, then applies the 2026 monthly TOS brackets: 0% up to 1,500,000 KHR; 5% on 1,500,001–2,000,000 KHR; 10% on 2,000,001–8,500,000 KHR; 15% on 8,500,001–12,500,000 KHR; 20% above 12,500,000 KHR. The NSSF employee pension contribution of 2% (Sub-Decree №32 of 4 March 2021, Phase 1) is deducted from gross salary but is NOT subtracted from taxable income. Non-residents pay a flat 20% on gross salary with no deductions (Prakas №575 of 19 September 2024). Net pay = gross salary − NSSF employee − TOS.

Use cases

• HR and payroll teams verifying monthly payslip deductions for each employee
• Employers preparing salary offers and wanting to show candidates their net take-home pay
• Employees checking that their payslip matches the official 2026 GDT brackets
• Finance managers running payroll scenarios across different salary levels
• Accountants computing withholding obligations for the monthly GDT TOS declaration

Frequently asked questions

• How is the NSSF pension contribution calculated for employees?

  The employee NSSF pension contribution is 2% of the contributory wage (Sub-Decree №32 of 4 March 2021, Phase 1 until October 2027). The contributory wage band is KHR 400,000–1,200,000, so the maximum employee pension deduction is KHR 24,000 per month. This is deducted from gross salary but does not reduce the taxable income base for TOS purposes.

• Does NSSF deduction reduce taxable income for TOS?

  No. Under Cambodian tax law, NSSF employee contributions are not deductible from taxable salary for Tax on Salary purposes. Only the dependent allowance (150,000 KHR/month per qualifying dependent) reduces the TOS tax base for resident employees.

• What is the dependent allowance?

  Resident employees may deduct 150,000 KHR per month from their gross salary for each qualifying dependent child (under 14, or under 25 if a full-time student) and 150,000 KHR for a non-working spouse, per Article 3.2 of Sub-Decree №48 (11 March 2024). If both spouses are employed, only one may claim the per-child deduction.

• What does the employer pay separately?

  This calculator shows the employee-side deductions only. Employers additionally pay 1.3% NSSF healthcare + 0.8% occupational risk + 2% employer pension = 4.1% of gross salary on top of gross. Use the Employment Cost Calculator to see total employer costs.

Data and accuracy

About this tool

The Cambodia Payroll Calculator computes monthly employee deductions and net take-home pay using official GDT 2026 rates. Enter a gross monthly salary, declare qualifying dependents, and select residency status to instantly see the NSSF 2% pension deduction, Tax on Salary (TOS) per the progressive brackets in Sub-Decree №48 OrNKr.BK (11 March 2024), and the resulting net pay.

How it works

For resident employees, the calculator subtracts 150,000 KHR per dependent (Article 3.2 of Sub-Decree №48) to arrive at taxable income, then applies the 2026 monthly TOS brackets: 0% up to 1,500,000 KHR; 5% on 1,500,001–2,000,000 KHR; 10% on 2,000,001–8,500,000 KHR; 15% on 8,500,001–12,500,000 KHR; 20% above 12,500,000 KHR. The NSSF employee pension contribution of 2% (Sub-Decree №32 of 4 March 2021, Phase 1) is deducted from gross salary but is NOT subtracted from taxable income. Non-residents pay a flat 20% on gross salary with no deductions (Prakas №575 of 19 September 2024). Net pay = gross salary − NSSF employee − TOS.

Use cases

• HR and payroll teams verifying monthly payslip deductions for each employee
• Employers preparing salary offers and wanting to show candidates their net take-home pay
• Employees checking that their payslip matches the official 2026 GDT brackets
• Finance managers running payroll scenarios across different salary levels
• Accountants computing withholding obligations for the monthly GDT TOS declaration

Frequently asked questions

• How is the NSSF pension contribution calculated for employees?

  The employee NSSF pension contribution is 2% of the contributory wage (Sub-Decree №32 of 4 March 2021, Phase 1 until October 2027). The contributory wage band is KHR 400,000–1,200,000, so the maximum employee pension deduction is KHR 24,000 per month. This is deducted from gross salary but does not reduce the taxable income base for TOS purposes.

• Does NSSF deduction reduce taxable income for TOS?

  No. Under Cambodian tax law, NSSF employee contributions are not deductible from taxable salary for Tax on Salary purposes. Only the dependent allowance (150,000 KHR/month per qualifying dependent) reduces the TOS tax base for resident employees.

• What is the dependent allowance?

  Resident employees may deduct 150,000 KHR per month from their gross salary for each qualifying dependent child (under 14, or under 25 if a full-time student) and 150,000 KHR for a non-working spouse, per Article 3.2 of Sub-Decree №48 (11 March 2024). If both spouses are employed, only one may claim the per-child deduction.

• What does the employer pay separately?

  This calculator shows the employee-side deductions only. Employers additionally pay 1.3% NSSF healthcare + 0.8% occupational risk + 2% employer pension = 4.1% of gross salary on top of gross. Use the Employment Cost Calculator to see total employer costs.

Data and accuracy