1. Why the Payslip Matters
Most pay-day complaints are not about the amount — they are about not understanding it. A good payslip lets the employee check every number themselves. The Better Work guide to Cambodian labour law recommends giving every employee a payslip on each pay day, in Khmer, showing how the wage was calculated.
Remember that most employers pay twice a month under Prakas 442, so each instalment should come with its own payslip or a clear breakdown.
2. What to Include
| Section | What to show |
|---|---|
| Header | Company name, employee name and ID, position, department or branch, pay period, pay date |
| Earnings | Base salary, days worked, overtime hours at 150% and at 200%, allowances, bonuses, seniority indemnity (June / December) |
| Deductions | Unpaid leave or absence, salary advance, NSSF employee contribution, Tax on Salary |
| Net pay | The amount paid, the currency, and the payment method (cash, bank, Bakong KHQR) |
| Leave | Annual leave used and remaining (optional but very useful) |
Exchange rate: If you pay in USD but calculate Tax on Salary in riel, show the exchange rate used. The GDT rule is to use the official rate for the tax month (see our tax on salary handbook).
3. A Simple Payslip Template
| Amount | |
|---|---|
| Base salary (26 days) | $250.00 |
| Overtime 150% — 6 hours | $10.82 |
| Overtime 200% — 4 hours | $9.62 |
| Transport allowance | $10.00 |
| Gross pay | $280.44 |
| NSSF pension (employee share, 2%) | −$5.61 |
| Tax on Salary | $0.00 |
| Salary advance | −$50.00 |
| Net pay | $224.83 |
How the overtime was worked out: $250 ÷ 26 ÷ 8 = $1.202 per hour. 6 hours × $1.202 × 1.5 = $10.82. 4 hours × $1.202 × 2 = $9.62. Showing this line on the payslip answers the most common question before it is asked.
NSSF rates and the wage base used for contributions are set by NSSF; check the current figures before you build your template (see our overtime and NSSF guide).
4. Common Payslip Mistakes
- One overtime total instead of hours per rate — workers cannot check it.
- Missing deductions — an advance taken off without a line on the payslip looks like a mistake.
- English only — many workers cannot read it; use Khmer or bilingual.
- No pay period — with two payments a month, it must be clear which half the payslip covers.
- Not keeping copies — keep payslip records in case of a labour inspection or dispute.
5. How AttendKH Helps
AttendKH Payroll builds the payslip from the month's attendance: days worked, late minutes and overtime hours by rate come straight from GPS check-ins in the attendance app. Employees see their own payslips in the mobile app, and payslip screens are protected from screenshots so salary details stay private.
6. Conclusion
A Cambodian payslip should show the period, every earning, every deduction and the net pay, with overtime split by rate and NSSF and tax listed separately — ideally in Khmer. Copy the template above, or let the payroll system produce it each pay day.
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