NSSF contributions in Cambodia: who pays what

The National Social Security Fund (NSSF, ប.ស.ស) insures employees in Cambodia against work injury, pays for health care and, since October 2022, builds a pension. You pay 2% of your wage for the pension, at most 24,000 ៛ a month: anyone earning more than about $293 pays that maximum. Your employer pays the rest.

Who pays what

Each scheme is a percentage of your NSSF wage (see below), paid every month:

The pension rates are set to rise after the scheme's first five years, around October 2027. The calculators will follow the new rates from the date they apply.

The wage contributions are worked out on

NSSF does not use your full salary. Your wage is held between a floor and a ceiling:

• below 400,000 ៛ a month, contributions are worked out on 400,000 ៛;
• above 1,200,000 ៛, they are worked out on 1,200,000 ៛.

So your pension contribution is never more than 24,000 ៛ a month, however much you earn.

An example: $800 a month

$800 is 3,280,000 ៛ at 4,100 ៛ a dollar. That is above the ceiling, so every contribution is worked out on 1,200,000 ៛:

Your pension contribution is taken off before salary tax is worked out, so it also lowers your tax a little. See how salary tax is worked out. The calculator uses today's official exchange rate, so the last line may differ a little.

Common questions

Does NSSF apply to me? Employees covered by the Labour Law are registered by their employer. If you are not covered, turn NSSF off in the salary calculator.

Who pays the health care contribution? Public sources disagree on whether employees share it. KitMel follows the reading that the employer pays all of it, and an accountant is confirming this against the NSSF's own notice.