The Ministry of Economy and Finance (“MEF”) and the Ministry of Labour and Vocational Training (“MLVT”) have issued Inter-Ministerial Prakas No. 234/26 dated 19 October 2026 on the Adjustment of the Minimum Level and Ceiling of Contributory Wage (the “Prakas”). Issued pursuant to the proposal of the Governing Board of the National Social Security Fund (“NSSF”), the Prakas raises the minimum and ceiling wage on which social security contributions are calculated. It took effect on the date of its signature.

New Minimum and Ceiling Contributory Wage
Under the Prakas, the contributory wage for the implementation of the social security scheme is set as follows:

– Minimum contributory wage: KHR 600,000 (approximately USD 150)
– Ceiling contributory wage: KHR 1,500,000 (approximately USD 375)

The previous range, set by Sub-Decree No. 144 dated 19 August 2021 on the Determination of Contributory Wage or Salary, was KHR 400,000 (approximately USD 100) to KHR 1,200,000 (approximately USD 300).

Contributions are calculated by applying each scheme’s contribution rate to the contributory wage. Accordingly, contributions for employees earning less than KHR 600,000 per month are calculated on KHR 600,000, and contributions for employees earning more than KHR 1,500,000 per month are capped at KHR 1,500,000.

Impact on Monthly Contributions
For an employee whose wage is at or above the new ceiling, monthly contributions increase as follows, based on the contribution rates in effect as of October 2026:

– Occupational risk scheme (0.8%, employer): from KHR 9,600 to KHR 12,000
– Health care scheme (2.6%, employer): from KHR 31,200 to KHR 39,000
– Pension scheme (2% employer and 2% employee): from KHR 24,000 to KHR 30,000 for each of the employer and the employee

In total, the maximum monthly contribution per employee rises from KHR 88,800 to KHR 111,000 (approximately USD 22 to USD 28), of which the employer bears KHR 81,000 and the employee KHR 30,000.

Scope
The Prakas applies to all persons subject to the provisions of the Labour Law, including air and maritime transport personnel as well as domestic workers.

Effective Date
The Prakas took effect on the date of its signature, 19 October 2026. Any provisions contrary to the Prakas are abrogated.

Implementation Considerations
Employers should update their payroll systems to apply the new minimum and ceiling when calculating NSSF contributions and the employee pension deduction. The impact will be most noticeable for managerial and expatriate staff whose salaries exceed the old ceiling of KHR 1,200,000, for whom both the employer’s cost and the employee’s pension deduction will increase. Employers should also note that the pension contribution rate is scheduled to rise from 4% to 6% after the first five years of the scheme, which began in October 2022, so that the combined effect of the higher ceiling and the higher rate should be factored into payroll budgets for 2027 and beyond.

As the Prakas took effect mid-month and does not specify the first contribution period to which the new range applies, employers should confirm with the NSSF whether the new range applies from the October 2026 or the November 2026 contribution period before filing.

For Assistance
Employers in Cambodia should consult their legal, payroll or tax advisors on the application of the new contributory wage range to their NSSF filings and payroll calculations.