News

27th - October, 2025

Sub-Decree on Holiday Calendar for Civil Servants, Workers/Employees for 2023
Sub-Decree No. 166 on Holiday Calendar for Civil Servants, Workers/Employees for 2023 dated 12th August 2022 was enforced. According to the Sub-Decree, public holidays for the year 2023 are set to be as follows: January 1st:　International New Year Day 7th:　Victory Day over Genocide March 8th:　International Women’s Day April 14th, 15th and 16th:　Khmer New Year Days May 1st:　International Labor Day 4th:　Visak Bochea 8th:　Royal Plowing Ceremony 14th:　King Norodom Sihamoni’s Birthday June 18th:　Queen Monineath’s Birthday September 24th:　Constitutional Day October 13th, 14th and 15th:　Pchum Ben Festival 15th:　Respect of the spirit of the Late King Father 29th:　Coronation Day of King Sihamoni November 9th:　National Independence Day 26th, 27th and 28th:　Water Festival Ceremony

27th - October, 2025

Prakas on Cooling-off Period
The Ministry of Commerce issued Prakas No. 0113 on Cooling-off Period which sets out the legal framework that enables consumers to unilaterally withdraw from a contract for the sale of goods or supply of services during the cooling-off period. This Prakas will commence to apply from 12th October 2022. In accordance with this Prakas, consumers will have the right to cancel certain transactions during the cooling-off period. On the other hand, business persons are obligated to provide information to consumers and are subject to fines for violations.

27th - October, 2025

Prakas on Commencement Date of Payment of Contribution of Social Security Sch...
Following the Joint Prakas on the Implementation of the Social Security Pension System for Persons under the Provisions of the Labour Law, dated 28th June 28 2022, the Ministry of Labour issued the Prakas on Commencement Date of Payment of Contribution of Social Security Scheme on Pension under Compulsory Contribution and Voluntary Contribution, dated 5th July 2022. The Prakas states that the payment of contribution of pension scheme will commence on 1st October 2022.

27th - October, 2025

Prakas on Implementation of Pension Scheme
The Ministry of Economy and Finance and the Ministry of Labour and Vocational Training issued the Joint Prakas on the Implementation of the Social Security Pension System for Persons under the Provisions of the Labour Law, dated 28th June 2022. The Prakas states that from 1st July 2022 the pension system is scheduled to implement in accordance with the Sub-Decree on the Social Security Pension System for Persons under the Provisions of the Labour Law. According to the Sub-Decree, the pension premium is equivalent to 4% of wages, of which 2% each is to be paid by employer and employee.

27th - October, 2025

Notification on Exchange Rate for Self-Assessment Taxpayer Regime
The General Department of Taxation issued the Notification No. 10362 on Exchange Rate for Self-Assessment Taxpayer Regime on 17th May 2022. The notification provides guidelines for the use of exchange rates issued by the GDT as follows and also states that the GDT will issue notifications on exchange rate on its website from June 2022 onward. 1. Daily official exchange rate Taxpayers shall use the official exchange rate issued daily by the GDT for KHR currency for the price of the invoice. If the GDT doesn’t issue its official exchange rate on a certain day, taxpayers shall use the latest exchange rate issued by the GDT as of the day. 2. Official exchange rate for ToS Taxpayers shall use the ...

27th - October, 2025

Notification on Labour Inspection Self-Declaration via Automation System
The Ministry of Labour and Vocational Training issued the Notification on Labour Inspection Self-Declaration via Automation System No. 022 on 27th May 2022. According to the notification, all enterprises/factories are required to declare 31 items on working environment and conditions through the online system twice a year at the end of June and December, starting on 1st June 2022. And violations of any of these items will result in the immediate imposition of fines in accordance with labor laws and regulations. In addition, the notification states that a failure to self-report as stipulated in the notification will result in fines or penalties. Of the 31 items mentioned above, the main items are as follows: – Registration and posting of internal ...

27th - October, 2025

Notification about 4th and 6th June 2022
The Ministry of Labour and Vocational Training issued the Notification No. 019 on 24th May 2022. This notification states that to make it easy for employees to join the commune council elections which will be held on 5th June 2022, all employer must allow employees to have one day off before the election day and one day after the election day by maintaining their wages and benefits. In addition, the notification states “employers must try to pay salary to employees before the election day. If it’s unable to pay by then, please make a loan for a portion of the salary to employees.”

27th - October, 2025

Notification on Requirement to Use the National Domain Name “.com.kh...
The Ministry of Commerce and the Ministry of Post and Telecommunications issued jointly the Notification No. 0837 on Requirement to Use the National Domain Name “.com.kh” and Provide the National Domain Name Address when Filing the Annual Declaration of the Commercial Enterprise (ADCE) on 1st April 2022. This notification states that all companies registered in Cambodia are required to use national domain name “.com.kh” and provide an e-mail address containing a national domain name “.com.kh” upon the ADCE from 1st January 2023 onward. And it requests companies to register the national domain name with the Telecommunication Regulator of Cambodia immediately.

27th - October, 2025

Instruction on Public Holiday Falling on Sunday
The Ministry of Labour and Vocational Training issued the Instruction No. 028 on Public Holiday Falling on Sunday on 4th May 2022. It is clarified in the instruction that a paid public holiday falling on Sunday shall not be carried forward to the following day in accordance with the Amendment Law of Labour Law. In addition, this instruction clarifies that the rate of overtime pay on such a public holiday is 200% with the below example. (i.e.) When an employee, whose monthly net salary is USD 200, voluntarily works on 1st May 2020, Sunday and May day, the employer shall pay approximately USD 15.38 (USD 200/26*200%) for the overtime work.

27th - October, 2025

Notification on Termination of Allowance for Suspended Workers in the Textile...
The Ministry of Labour and Vocational Training issued the Notification on Termination of Allowance for Suspended Workers in the Textile, Garment, Footwear, Traveling Bag Manufacturing Sectors on 18th January 2022. The government had paid USD 40 to workers in such a sector whose employment contracts were suspended due to stoppage of operation etc. This notification states that such allowance will not be paid from January 2022 onward and that if an employer intends to suspend employment agreements, the contract shall be suspended in accordance with Article 71 and 72 of the Labour Law, or by agreement of both parties from the issuance date of this notification.