Fully Managed Payroll in Cambodia.
No admin. No guesswork. Just accurate payments and expert support just a phone call away.
TopSource rated 5/5 by our customers
More than a payroll platform
Simplified Payroll
Dedicated Support
Access to Expertise
Sync with your HR Systems
“Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.”
“Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.”
“TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.”
Other services
Accelerating your growth in Cambodia and beyond
TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment.
Meet our experts for Cambodia
Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way.
Beyond a payroll serviceA globalization accelerator
Payroll platform
Global payroll simplified
Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity.
Audit
Eliminate barriers to growth
Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals.
Intelligence
Build a data-driven talent strategy
Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits.
Advisory
Expert guidance that turns complexity into clarity.
Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion.
Looking at other markets too?
We help organizations with employ and pay teams in over 180 countries.
Cambodia payroll: frequently asked questions
It means a specialist provider runs your Cambodian payroll end to end: calculating monthly gross-to-net pay, withholding Tax on Salary under the progressive resident brackets, computing NSSF contributions, and generating compliant payslips. The provider then files the monthly tax return and remits withheld amounts to the General Department of Taxation (GDT) and pays NSSF, keeping you compliant with the Law on Taxation and Cambodian labour law. This removes the need for in-house payroll expertise while ensuring deadlines and statutory registrations are met.
Tax on Salary (ToS) for resident employees uses monthly progressive brackets (2026): 0% up to KHR 1,500,000; 5% on KHR 1,500,001-2,000,000; 10% on KHR 2,000,001-8,500,000; 15% on KHR 8,500,001-12,500,000; and 20% above KHR 12,500,000. Residents may deduct KHR 150,000 per month for a non-working spouse and per qualifying dependent child before applying the brackets. Non-residents are instead taxed at a flat 20%, which is a final tax on Cambodian-source employment income.
The National Social Security Fund (NSSF) covers three schemes: occupational risk (0.8%, employer-borne), healthcare (2.6%, borne 100% by the employer since 2018), and the pension scheme launched in October 2022. In the current phase (Phase 1, 2022-2027) the pension rate is 4% split evenly, so the employer pays 2% and the employee pays 2%. All contributions are calculated on a capped contributory wage of KHR 1,200,000 per month (roughly USD 300).
On top of gross salary, employers fund NSSF: 0.8% occupational risk plus 2.6% healthcare plus 2% pension, totalling about 5.4% of the capped contributory wage (max base KHR 1,200,000 in 2026). Employers must also administer Tax on Salary withholding and pay a 20% Tax on Fringe Benefits on taxable perks such as private-use vehicles, accommodation, and low-interest loans. Statutory items like seniority payments and paid leave add further indirect payroll cost.
The employer withholds ToS from each employee’s pay and files a monthly tax return with the General Department of Taxation (GDT), paying the withheld amount at the same time. For electronic filing via the GDT E-Filing system or Taxpayer App, the deadline is the 25th of the following month (the 20th for paper/hard-copy filing). Late filing triggers penalties and interest, so outsourced providers typically file electronically to use the later deadline. NSSF contributions are paid separately, by the 15th of the following month.
Running your own payroll requires a registered Cambodian legal entity, a GDT tax registration (TIN), and NSSF enrolment, which take time and local presence to establish. An Employer of Record (EOR) already holds these registrations and legally employs your staff on your behalf, handling ToS withholding, NSSF contributions, and GDT/NSSF remittance without you incorporating locally. This lets you hire in Cambodia in weeks rather than months while staying fully compliant.