Cambodia Social Security Contributions Guide 2026

Overview — National Social Security Fund (NSSF)

The National Social Security Fund (NSSF) administers Cambodia's social security system under the Ministry of Labour and Vocational Training. Established by the Law on Social Security (2019), the NSSF provides healthcare, pension, and occupational risk coverage to employees in the private sector. Coverage is mandatory for enterprises with at least one employee. The system is being phased in gradually, starting with larger enterprises. As of 2026, contribution rates remain relatively low as the system continues to develop.

Healthcare Contributions

The NSSF healthcare scheme provides access to public healthcare services for covered employees. Total contribution rate is 2.6% of the monthly salary, split as follows:

• Employer: 1.3% of gross salary
• Employee: 1.3% of gross salary

The contribution is capped at a monthly ceiling of KHR 1,200,000 (approx. USD 300) of insurable earnings. Healthcare benefits include outpatient and inpatient services at NSSF-contracted public hospitals. The scheme covers employees and their dependents (spouse and children under 18). Registration is done through the NSSF online portal.

Pension Contributions (Phased)

The NSSF pension scheme provides retirement, disability, and survivor benefits. As of 2026, the pension scheme is still being phased in and not yet fully operational for all enterprises. When fully implemented, the total pension contribution rate will be 4%:

• Employer: 2% of gross salary
• Employee: 2% of gross salary

Currently, pension contributions apply to enterprises with certain thresholds (starting with larger employers). The government plans to expand coverage gradually. The pensionable age is 55 for private sector employees and 60 for government employees.

Occupational Risk Contributions

Employers must contribute to the NSSF Occupational Risk scheme, which covers work-related injuries, accidents, and occupational diseases. The contribution rate varies by industry risk level:

• Low-risk industries: 0.5% of gross salary
• Medium-risk industries: 1.0% of gross salary
• High-risk industries: 1.5% of gross salary

The occupational risk contribution is paid entirely by the employer. Benefits include medical treatment, disability compensation, and survivor benefits in case of work-related death.

Registration and Compliance

Employers must register with the NSSF within 30 days of employing their first employee. Registration is done online through the NSSF portal. Monthly contribution declarations and payments must be made by the 15th of the following month. Late payment attracts a penalty of 2% per month on the unpaid amount. Employers must maintain records of all employee registrations, contributions, and NSSF identification numbers. The NSSF conducts regular inspections to ensure compliance.

Comparison with Regional Peers

Cambodia's social security contribution rates are among the lowest in ASEAN. For comparison: Vietnam total social contributions are approximately 32% (employer 21.5% + employee 10.5%), Thailand is approximately 10% (employer 5% + employee 5%), and Indonesia is approximately 12.24% (employer 8.74% + employee 3.5%). Cambodia's low contribution rates reflect the system's early stage of development. Rates are expected to increase gradually as the system matures and benefits expand.

FAQs

Is NSSF mandatory for all businesses?

Yes, any enterprise with at least one employee must register with the NSSF. The requirement applies to all sectors, including manufacturing, services, and construction.

Are foreign employees covered by NSSF?

Foreign employees working in Cambodia under a valid work permit are generally covered by NSSF, unless they are covered by a bilateral social security agreement between Cambodia and their home country.

Can I withdraw NSSF contributions?

Healthcare contributions are non-refundable (they provide coverage). Pension contributions may be withdrawn upon reaching retirement age, permanent departure from Cambodia (for foreign workers), or in case of total disability.

What benefits does NSSF healthcare cover?

NSSF healthcare covers outpatient consultations, inpatient treatment, surgery, maternity care, medications (from the NSSF formulary), and emergency care at NSSF-contracted public hospitals.

Disclaimer

This guide provides general information about Cambodian social security contributions for the 2026 tax year. Contribution rates and regulations may change as the NSSF system continues to develop. Always consult with a qualified Cambodian labour advisor or the NSSF for advice specific to your situation. InvestmentKit does not provide legal advice.