On Saturday, 7 March 2026, the Cambodia Federation of Employers and Business Associations (Camfeba) organized a seminar entitled “NSSF Policy & Benefits for Members: Refresh and Update on Upcoming Developments.”
The seminar provided members with an overview of the latest developments and key updates regarding the National Social Security Fund (NSSF). The following four main points were highlighted during the session.

 

■ Pension Scheme – Phase 2

• The contribution rate under the NSSF Pension Scheme is expected to increase to 8% of Contribution Wages. This increase will be mandatorily applied within five years following the implementation of Phase 1.
• Phase 2 contributions are currently planned to commence in October 2027. Employers are advised to begin preparing for the increased contribution obligations in advance.

 

■ Allowance for Pregnant NSSF Members

• Pregnant staff members whose NSSF membership cards become invalid after childbirth are still entitled to receive benefits under the Royal Government’s Allowance Program for Pregnant NSSF Members and Babies Under Two Years of Age.
• Employers and HR departments are encouraged to ensure that eligible employees are aware of this entitlement and receive the support they need to claim the benefit.

 

■ Labour Accident Benefits

• NSSF members who suffer a labour accident resulting in a disability of 20% or more are entitled to receive healthcare services from the NSSF for the remainder of their lives.
• Employers should ensure that affected employees are informed of this lifelong benefit entitlement, and that internal procedures for reporting and handling labour accidents are properly maintained.

 

■ NSSF System Update

• The NSSF is currently in the process of maintaining and upgrading its new system, which is expected to be released in the near future.
• The new system is anticipated to include functionality for updating director information, company addresses, and other related company details. In addition, the system will offer an online submission function for NSSF benefit requests, which is expected to streamline administrative procedures for both employers and employees.

 

Compliance Implications

Employers operating in Cambodia are advised to take note of the upcoming changes to the NSSF Pension Scheme, in particular the planned commencement of Phase 2 contributions in October 2027 and the projected increase in contribution rates to 8% of Contribution Wages.
Internal payroll and HR systems should be reviewed and updated in preparation. Employers are also encouraged to familiarise themselves with the entitlements available to employees under the labour accident and pregnant member benefit programs and to ensure that relevant information is communicated to staff. Further updates regarding the NSSF system release should be monitored closely, as new administrative requirements may follow.