Cambodia NSSF Social Security Calculator (2026)

About this tool

The NSSF Social Security Calculator shows what one monthly salary costs in mandatory National Social Security Fund contributions, split between the employee’s deduction and the employer’s own payment. Enter a gross monthly salary in riel and the page returns the employee healthcare and pension lines, the employer healthcare, occupational-risk and pension lines, the two totals and the combined monthly NSSF cost for that single employee. It is built for Cambodian payroll work: an HR officer in a garment factory checking a payslip line, a small-business owner in Phnom Penh pricing a hire before signing, or an employee who wants to see where the 2% taken from their salary goes and why healthcare no longer appears as a deduction. The tool is not an NSSF filing system — it does not submit the monthly declaration, does not read a contribution history and cannot confirm that an employer has paid. It does not model maternity, work-injury or pension benefit entitlements either; it only multiplies the published rates by the part of the salary the code treats as contributory. Rates are hard-coded from the instruments named below, so the page fetches nothing from nssf.gov.kh and will not follow a rate change until the code is updated. For the employee-side tax figure that sits beside NSSF on a payslip, use the payroll calculator or the salary tax calculator. None of it is legal or tax advice.

How it works

Everything runs in your browser from one input: monthly gross salary in riel. 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), so a salary below the floor is still contributed on the floor wage itself (each floor is a minimum contributory wage, not an exemption). Healthcare uses a floor of 200,000 KHR and a ceiling of 1,200,000 KHR at 2.6%, charged entirely to the employer — the former 1.3% employee share became the employer’s burden from 1 January 2018, so employees contribute no healthcare. Occupational risk uses the same 200,000–1,200,000 band at 0.8%, employer only. Pension uses a 400,000 KHR floor and the same 1,200,000 KHR ceiling at 2% for each side, which is the Phase 1 rate in force since October 2022. Figures are computed in riel and rounded to the nearest whole riel only for display, so a component can differ from the total by a riel. There is no fetch, no loading state, no refresh cadence and no upstream failure: an empty or invalid salary shows the empty state, and zero shows zero contributions. Tax on Salary is not part of this calculation.

Use cases

• A garment factory HR officer checking that the NSSF line on a worker’s payslip matches the 2% pension rate (healthcare is employer-paid, so it never appears on the employee side)
• A small-business owner in Phnom Penh pricing the real monthly cost of a new hire before signing the contract
• An employee comparing the NSSF deduction on their payslip with the amount the published rates say should be withheld
• A payroll clerk explaining to a new hire why the deduction stops rising once salary passes the 1,200,000 KHR ceiling
• An accountant building a monthly cash-flow forecast that separates employer NSSF from employee deductions
• A foreign-owned company budgeting NSSF for a team of ten staff paid at different salary levels
• A part-time worker on a low wage checking how the contribution floors change what is withheld
• An NGO finance officer reconciling the NSSF total on a monthly declaration against individual payslips

Frequently asked questions

• What NSSF rates apply in Cambodia in 2026?

  Healthcare is 2.6% paid entirely by the employer (the employee share ended 1 January 2018), occupational risk is 0.8% from the employer only, and the pension scheme is 2% from each side during Phase 1. The healthcare and occupational-risk rates come from Prakas №449 (10 November 2017, effective 1 January 2018); the pension rate comes from Sub-Decree №32 (4 March 2021), whose Phase 2 raises the rate to 4% per side from October 2027. This page applies the Phase 1 rates only.

• Why does the contribution stop rising above 1,200,000 KHR?

  NSSF charges on a contributory wage rather than on unlimited salary. Healthcare and occupational risk use a band running from 200,000 to 1,200,000 KHR, and pension uses 400,000 to 1,200,000 KHR. A salary at or above the ceiling therefore produces the same contribution as a salary exactly at the ceiling, which is why 3,000,000 KHR and 1,200,000 KHR show identical NSSF figures on this page.

• What are the maximum NSSF contributions?

  At and above the 1,200,000 KHR ceiling the employee pays 24,000 KHR pension only (2% of 1,200,000) — healthcare is employer-borne, so the employee share is 0. The employer pays 64,800 KHR: 31,200 KHR healthcare (2.6%), 9,600 occupational risk (0.8%) and 24,000 pension. These match the published NSSF table maximums — the calculator applies each rate to the wage capped at the ceiling, exactly as the table does.

• Is this calculator official, or connected to the NSSF?

  No. It is an unofficial calculator that multiplies published rates by a salary you type in. It does not connect to the National Social Security Fund, does not read your contribution history, does not submit the monthly declaration and cannot confirm that an employer has paid. The official records are your NSSF membership book, the employer’s monthly declaration and the NSSF’s own systems at nssf.gov.kh.

• Does the employee pay the 0.8% occupational-risk contribution?

  No — the employer pays occupational risk in full and nothing is deducted from the employee for it. The employer’s 2.6% healthcare and 2% pension shares are also paid on top of gross salary and never reduce take-home pay. Only the employee pension line is withheld from the salary — healthcare has been fully employer-borne since 1 January 2018 — and the page shows the employee and employer totals side by side so the difference is visible.

• Why does a very low salary still show a healthcare contribution?

  The floors are minimum contributory wages, not cutoffs: a salary below 200,000 KHR is still charged on a 200,000 KHR healthcare and occupational-risk base (Prakas №449 Annex 1 treats the floor wage as the assumed wage), and a salary below 400,000 KHR is charged on a 400,000 KHR pension base. At exactly 200,000 KHR the employer healthcare contribution is 5,200 KHR — 2.6% of the full wage — and very low salaries pay proportionally more because the base cannot go below the floor.

• Does this include Tax on Salary or net pay?

  No. Tax on Salary is a separate deduction administered by the General Department of Taxation, calculated on a different base with its own progressive brackets and dependent allowances. This page computes NSSF only. To see TOS and net pay together, open the payroll calculator, and to see the tax brackets on their own, open the salary tax calculator; both use the same rates as this page.

• Is my salary stored or sent anywhere?

  No. The calculation runs in the browser, nothing is submitted to a server and nothing is written to storage, so closing the tab discards the figures. The page records only a non-sensitive action name in the site’s own event log when you press calculate — never the salary amount, the contribution figures or any identifier.

Data and accuracy

Content last reviewed 21 October 2026