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Labor Law

Maternity Leave in Cambodia: 90 Days, Who Pays, and How to Handle It in Payroll

Cambodian law gives women 90 days of maternity leave, with pay shared between the employer and the NSSF. This guide explains the rules, the protections, and how to record maternity leave correctly in attendance and payroll.

MPG Developer Team — Author at AttendKH

MPG Developer Team

Product Builder

Oct 31, 2026
4 min read
609 words

Key Takeaways & Executive Summary

  • Women are entitled to 90 days of maternity leave under Article 182 of the Labour Law.
  • The employer pays half of wages and benefits during the leave for women with at least one year of service.
  • NSSF members who meet the contribution conditions can also receive an NSSF maternity allowance.
  • Dismissing a woman because of pregnancy or maternity leave is prohibited, and new mothers get paid nursing breaks.
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Maternity Leave in Cambodia: 90 Days, Who Pays, and How to Handle It in Payroll — AttendKH (Attend) Article

1. The Basics: 90 Days of Maternity Leave

Under Article 182 of the Cambodian Labour Law, a woman is entitled to 90 days of maternity leave. It is separate from her annual leave — she keeps her normal annual leave entitlement (see our public holidays and leave guide).

Protection from dismissal: An employer may not dismiss a woman because she is pregnant or on maternity leave, and may not end her employment in a way that coincides with the end of her maternity leave.

2. Who Pays During Maternity Leave

Two sources of income can cover the 90 days:

Source Amount Condition
Employer (Article 183) 50% of wages and benefits At least one year of continuous service
NSSF maternity allowance 70% of average wages (per NSSF rules) Registered NSSF member who meets the contribution conditions

When both apply, the government has described the total as up to 120% of the woman's normal wage. The NSSF conditions — for example, how many months of contributions are needed before the leave — are set by NSSF regulations and can change, so check the current rule with NSSF before you tell an employee what she will receive.

Tip: Keep NSSF contributions up to date for every employee. A missed registration or missed months of contributions is the most common reason a mother loses the NSSF allowance. Our NSSF registration guide walks through the steps.

3. Returning to Work

  • Light work for two months: In the first two months after returning, she may only be asked to do light work (Article 182).
  • Nursing breaks: For one year after the birth, a nursing mother gets one hour per day to breastfeed during working hours, usually as two 30-minute breaks, and this time is paid (Article 184).
  • Nursing room and childcare: Larger workplaces with many women employees must provide a nursing room and childcare arrangements (Article 186).

4. Recording Maternity Leave in Attendance and Payroll

Maternity leave goes wrong in payroll when it is recorded as absence. Do it this way:

  • Create a Maternity Leave leave type, separate from annual and sick leave.
  • Record the start and end date of the 90 days, so those days are not counted as absent or late.
  • Pay the employer's 50% share through payroll for the leave period, if she has one year of service.
  • Keep NSSF contributions running as required, and keep the documents NSSF asks for.
  • Plan the return date and the light-work period with her manager.

Example: Sophea earns $400 a month and has worked for you for 3 years. During each full month of maternity leave you pay her $200 (50%). If she qualifies, NSSF pays its maternity allowance separately.

5. How AttendKH Helps

In AttendKH you can set up leave types per company, including maternity leave. Approved leave days are skipped by the attendance system, so the employee is not marked absent or late, and payroll knows those days are leave, not absence — you then add the employer's 50% share for the period. The leave history stays on the employee's record if questions come up later.

6. Conclusion

Maternity leave in Cambodia is 90 days, paid 50% by the employer for women with at least a year of service, with an additional NSSF allowance for eligible members. Record it as its own leave type, keep NSSF contributions current, and plan the return to work.

Try AttendKH's leave and payroll tools — see pricing, get the app from downloads, or talk to our team.

Frequently Asked Questions & Legal Citations

Authoritative answers backed by Cambodian labor and tax regulations

Tags:#Maternity Leave Cambodia#Cambodian Labour Law#NSSF Maternity Allowance#Leave Management Cambodia#HR Compliance Cambodia

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MPG Developer Team — Author & Product Builder at AttendKH
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MPG Developer Team — the product team at AttendKH combining hands-on web engineering, SEO architecture, and editorial writing to create clear operational guides for Cambodian businesses.

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