News

02nd - November, 2026

NSSF Confirms New Contributory Wage Range Applies from November 2026 Contribu...
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 ...

28th - October, 2026

Minimum and Ceiling NSSF Contributory Wage Raised to KHR 600,000 and KHR 1,50...
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 ...

05th - October, 2026

CDC Introduces Digital Invoices for Public Service Fees – Mandatory from 26 O...
The Council for the Development of Cambodia (“CDC”) has issued Instruction No. 1707/26 dated 25 September 2026 on the use of CDC digital invoices for the payment of CDC public service fees (the “Instruction”), together with Notification No. 1708/26 of the same date on its implementation (the “Notification”). From 26 October 2026, the invoicing and payment of fees for all applications to the CDC, including the registration and amendment of Qualified Investment Projects (“QIPs”), will be consolidated into a single digital invoice issued by the CDC. Background Until now, CDC public service fees have been paid in two ways: by digital invoice for applications submitted through the Cambodia Investment Project Management system (cdcIPM), and by direct payment to the responsible ...

02nd - October, 2026

2027 Minimum Wage Set at USD 212 for the Garment, Textile, Footwear, Travel G...
The Ministry of Labour and Vocational Training (“MLVT”) issued a notification dated 30 September 2026 setting the minimum wage for workers in the garment, textile, footwear, travel goods and bag sectors at USD 212 per month for 2027. This represents an increase of USD 2 over the 2026 minimum wage of USD 210 and will apply from 1 January 2027. Background to the Decision The National Council for Minimum Wage (“NCMW”) held a total of 17 rounds of consultations during 2026. The worker representatives proposed USD 225 per month, while the employer representatives proposed maintaining the current level of USD 210. As no consensus was reached, a secret ballot was held pursuant to Article 12 of the Law on Minimum ...

18th - September, 2026

Prakas 063 Introduces a New Framework for Financial Statement Filing and Inde...
On 18 August 2026, the Non-Bank Financial Services Authority, acting through the Accounting and Auditing Regulator (“ACAR”), issued Prakas No. 063 on the Obligation to File Annual Financial Statements and Submit Financial Statements for Independent Audit (the “Prakas”), replacing Prakas No. 563 dated 10 July 2020. ACAR subsequently issued an implementation notification (Notice No. 033/26) on 26 August 2026. The Prakas gives effect to the decision reached at the 19th Royal Government–Private Sector Forum. Background Financial statement obligations in Cambodia derive from the Law on Accounting and Auditing 2016. Until now, the independent audit requirement was governed by Prakas 563, while the obligation of all enterprises, including those not subject to audit, to file annual financial statements with ACAR was ...

18th - September, 2026

2027 Foreign Employee Quota Application Window Open Until 30 November 2026
By Circular No. 025 dated 31 August 2026, the Ministry of Labour and Vocational Training (“MLVT”) has opened the application window for the 2027 Foreign Manpower Quota. All enterprises and factories that employ, or intend to employ, foreign nationals in 2027 must apply through the Foreign Workers Centralized Management System (“FWCMS”, fwcms.mlvt.gov.kh) between 1 September and 30 November 2026. Quota Cap Foreign employees are in principle limited to 10% of an enterprise’s Cambodian workforce, comprising office employees (3%), skilled employees (6%) and unskilled employees (1%). Enterprises seeking to employ foreign nationals in excess of this cap must obtain special approval from the MLVT under Prakas No. 277/20 dated 14 August 2020, on the basis that suitably qualified Cambodian nationals cannot ...

07th - September, 2026

Online Seminar on Tax Audit and Compliance Readiness
JBL Mekong is pleased to announce an online seminar on “Tax Audit and Compliance Readiness”. Since July 2026, Mr. Ryo Kawahara, Certified Public Accountant, has joined JBL Mekong, enabling us to provide tax consulting services in addition to our existing support for company incorporation and licensing. This seminar is offered as part of that expanded practice. The number of tax audits conducted in Cambodia has been increasing in recent years, making advance preparation and day-to-day document management more important than ever. The seminar will cover the tax audit process, the matters typically examined by the General Department of Taxation, the internal arrangements companies should maintain in readiness for an audit, and practical points on the preparation and retention of supporting ...

07th - September, 2026

MOC Business Registration System Moves to CamDigiKey Login – Account Ownershi...
By a Notification on the Change of Login Method for the Business Registration System and the Procedure for Account Ownership Claims dated 23 August 2026, the Ministry of Commerce of Cambodia (“MOC”) changed the login method for the Business Registration System (businessregistration.moc.gov.kh) from the conventional username-and-password method to login via CamDigiKey account. To continue managing company information already registered in the system, a “Request for Account Ownership” must be submitted through the system. Companies Affected The change applies to company information submitted to the system on or before 31 July 2026. Companies submitted from 31 July 2026 onward are expected to be linked automatically to a CamDigiKey account, subject to a separate notification from MOC. Consequences of Not Completing the ...

26th - August, 2026

MEF Issues Notification on Tax Exemptions and Incentives for Transfers of Imm...
On 4 August 2026, the Ministry of Economy and Finance (“MEF”) issued Notification No. 008 on the Policy of Tax Exemptions and Incentives Regarding the Transfer of Ownership or Possession Rights over Immovable Property (the “Notification”). The Notification implements the instruction of Samdech Thipadei Hun Manet, Prime Minister, set out in Letter No. 7962 dated 28 July 2026, following a dialogue with immovable property owners and citizens held in Ksach Kandal District, Kandal Province, on 24 July 2026. Suspension of Additional Tax on Late Payment of Registration Tax Late payment of Registration Tax (Stamp Duty) is in principle subject to additional tax equal to 100% of the tax due. Under the Notification, the application of that additional tax is suspended ...

18th - August, 2026

NBC Requires Businesses Issuing Closed-Loop E-Wallets to Notify the Central B...
On 6 August 2026, the National Bank of Cambodia (“NBC”) issued Notification No. 14.026.1075 on the Notification Obligations of Business Owners Who Have Issued Electronic Money (E-Wallet Accounts) for Payments for Products or Services Within a Closed-Loop Network (the “Notification”). Businesses falling within its scope must file a written notification with the NBC within 90 days of receiving the Notification. Calculated from the date of the Notification itself, that period expires on 4 November 2026. Where no notification is filed within that period, the NBC has stated that it will take measures in accordance with the procedures under the laws in force. Businesses Affected The NBC observes that a number of businesses – it names coffee shops, service stations, transport ...