The National Social Security Fund (“NSSF”) has issued Notification No. 3135/26 dated 28 October 2026 on the Implementation of the Adjustment of the Minimum Level and Ceiling of Contributory Wage (the “Notification”). The Notification sets the first contribution period to which the new contributory wage range under Inter-Ministerial Prakas No. 234/26 dated 19 October 2026 of the Ministry of Economy and Finance and the Ministry of Labour and Vocational Training (the “Prakas”) applies.

Contributory Wage Range
The Notification informs all employers that, 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 was KHR 400,000 (approximately USD 100) to KHR 1,200,000 (approximately USD 300).

First Contribution Period
Although the Prakas took effect on the date of its signature, 19 October 2026, it did not specify the contribution period from which the new range would apply. The Notification provides that monthly contributions are to be calculated on the new contributory wage range from November 2026 onwards, meaning that the new range applies to contributions on November 2026 wages, which are paid in December 2026. Contributions on October 2026 wages, which are paid in November 2026, therefore continue to be calculated on the previous range.

Impact on Monthly Contributions
For an employee whose wage is at or above the new ceiling, the monthly contributions for November 2026 onwards will be as follows, based on the current contribution rates:

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

Implementation Considerations
Employers should ensure that the new minimum and ceiling are reflected in payroll systems in time for the November 2026 payroll, including the employee pension deduction, and that the filing made in November 2026 for October 2026 wages continues to use the previous range. Where payroll is outsourced, employers should confirm that their payroll provider has applied the change from the correct month.

Employers should also note that, under Sub-Decree No. 32 on the Social Security Scheme on Pension, the pension contribution rate is scheduled to rise from 4% to 8% of the contributory wage from October 2027, which will further increase both employer and employee contributions.

Enquiries on the Notification may be directed to the NSSF hotline 1286, which operates 24 hours a day, seven days a week.

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 from November 2026.