The Ministry of Labor and Vocational Training (MLVT) has issued a new Prakas establishing mandatory requirements for payroll ledgers in enterprises operating in Cambodia. This regulation, issued on May 6, 2025 (Prakas No. 111/25 K.B/Br.K.A.Th.K), aims to improve transparency and compliance in wage payment documentation.

Key Requirements
Payroll Ledger Format
Enterprises must maintain a payroll ledger or computerized payroll list that includes:
– A QR code generated from the Labour Automated Central Management System (accessible at https://lacms.mlvt.gov.kh for legal verification)
– Comprehensive employee information including wages, working hours, overtime, deductions, and benefits

Implementation Options
Employers can choose between:
– Traditional payroll ledger format
– Computerized payroll list
– Additional payroll information tailored to their business activities (when using the computerized format)

Mandatory Procedures
To comply with the new regulation, enterprise owners or directors must:
– Download the payroll ledger or computerized payroll list from the Labour Automated Central Management System
– Sign and stamp the document with the enterprise’s signature and stamp
– Upload the signed document back into the system to generate and include the QR code
– Input payroll data into the system no later than the 20th of the following month

Document Retention Requirements
– Payroll ledgers must be maintained for 3 years after complete use
– Computerized payroll lists must be maintained for 3 years for wages paid every month
– Documents must be kept in the cashier office or office of the enterprise for easy access during inspection
– Labour inspectors may inspect the payroll ledger or computerized payroll list and relevant documents at any time

Penalties for Non-Compliance
Individuals who violate the provisions of this Prakas shall be subject to monetary fines or punishment in accordance with Chapter 16 of the Labour Law.

For Assistance
Employers needing support with implementing these new requirements or integrating with the Labour Automated Central Management System should consult with their legal or HR advisors to ensure full compliance.