Navigating Cambodian Payroll Compliance
Under guidelines established by Cambodia's Ministry of Labour and Vocational Training (MoLVT), calculating compliant employee payroll requires strict adherence to statutory formulas.
1. Determining Hourly Wage Rates
Standard full-time employment is calculated using either fixed contractual working days (typically 26 days) or actual calendar working days:
$\text{Hourly Base Rate} = \frac{\text{Monthly Gross Salary}}{\text{Working Days} \times 8 \text{ Hours}}$
2. Statutory Overtime Multipliers
- Regular Working Days (Day Shift): Overtime performed beyond standard shift hours is compensated at 1.5× the hourly base rate.
- Night Shifts (22:00 – 06:00): Attracts an additional night differential as stipulated by MoLVT prakas.
- Weekly Rest Days & Official Public Holidays: Remunerated at 2.0× (Double Pay) the standard hourly rate.
Example: Base Hourly Wage = $2.50/hr
Standard Overtime Rate (1.5x) = $3.75/hr
Public Holiday Rate (2.0x) = $5.00/hr
3. Grace Periods vs. Late Deductions
Many Cambodian employers adopt a standard 15-minute grace window. In AttendKH, you can configure whether late penalties apply:
- Per-minute deduction from the exact clock-in minute after grace expiration.
- Tiered deduction brackets (e.g., 16–30 min late = 30 min pay deduction).
Late Penalty = (Late Minutes - Grace Minutes) × (Hourly Rate / 60) × Penalty Factor
NSSF (National Social Security Fund) Calculations
AttendKH automatically computes statutory NSSF deductions:
- Occupational Risk & Healthcare Scheme: Calculated against capped statutory ceilings (currently ~1,200,000 KHR / $300 USD maximum contribution base).
- Pension Scheme: Automatically splits mandatory employer (2%) and employee (2%) contributions.
Dual-Currency (USD & KHR) Payslips
Given Cambodia's dual-currency economy, AttendKH produces bilingual Khmer/English PDF payslips displaying base wages, overtime bonuses, and deductions in both US Dollars ($) and Khmer Riel (៛) at the official National Bank of Cambodia (NBC) exchange rate.